[专业英语]2011年注册会计师考试常用英文测试词汇整理（3） [复制链接]

递延税款贷项 Deferred taxation credit j$,`EBf`:<  
　　股本 Share capital g)zy^aDf  
　　已归还投资 Investment returned i<l)To-  
　　利润分配-其他转入 Profit appropriation - other transfer in MxYCMe4S[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve a}yJ$6xi  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Gc>\L3u  
　　利润分配-提取储备基金 Profit appropriation - reserve fund iVD9MHT4  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &{>~|^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund VGS e<6Hh  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _M?: N:e  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends T"$"`A"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `O#y%*E  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y!KGJ^.mF  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W6Hiqu+  
　　期初未分配利润 Retained earnings, beginning of the year +f+\uObi:  
　　资本公积-股本溢价 Capital surplus - share premium Tsa&R:SE  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %P?W^mI  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "*UHit;"+{  
　　资本公积-股权投资准备 Capital surplus - investment reserve :U~ [%]  
　　资本公积-拨款转入 Capital surplus - subsidiary |XQ!xFB  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation yCwQ0|  
　　资本公积-其他 Capital surplus - others E@
?jsN7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %f@]-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve rVkHo*Q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :g Ze>  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2D "mq~V  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund CEwG#fZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  @521zi  
　　主营业务收入 Sales -IPc;`<  
　　主营业务成本 Cost of sales jvW/M.q4  
　　主营业务税金及附加 Sales tax @+\OoOK<L  
　　营业费用 Operating expenses l?ofr*U&-x  
　　管理费用 General and administrative expenses P"
,53R+"  
　　财务费用 Financial expenses C; ! )<(Vw  
　　投资收益 Investment income ^K3{6}]  
　　其他业务收入 Other operating income Zf|f $1-  
　　营业外收入 Non-operating income k+&|*!j  
　　补贴收入 Subsidy income JTVCaL3Z  
　　其他业务支出 Other operating expenses mWtwp-  
　　营业外支出 Non-operating expenses TK'(\[E  
　　所得税 Income tax eI- ~ +.  
　　直接人工成本差异(direct labor variance) J|s4c`=  
　　直接材料成本差异(direct material variance) &0M^UvO  
　　在产品计价(work-in-process costing) /<GygRs  
　　联产品成本计算(joint products costing) __)9
JF  
　　生产成本汇总程序(accumulation process of procluction cost) Hf#/o{=~}  
　　制造费用差异(manufacturing expenses variance) pmfyvkLS  
　　实际成本与估计成本(actual cost and estimated cost) .a$][Jny  
　　工资费用分配(salary costs allocation) ?!Y2fK=h0  
　　成本曲线(cost curve) Dk:Zeo]+my  
　　农业生产成本(agriculture production cost) D>05F,a  
　　原始成本和重置成本(original cost and replacement cost) vQztD_bX%  
　　工程施工成本 =8[HC}s|$  
　　直接成本与间接成本(direct cost and indirect cost) e KET8v[  
　　可控成本(controllable cost) 1'M<{h<sP  
　　制造费用分配(manufacturing expenses allocation) (G:$/fK  
　　理论成本与应用成本(theory cost and practice cost) yt$V<8a  
　　辅助生产成本分配(auxiliary production cost allocation) NFsMc0{  
　　期间,费用 >pr{)bp G  
　　成本控制程序(procedure of cost control) Dg\fjuK9  
　　成本记录(cost entry, cost recorder cost agenda) je.mX/Lpj  
　　成本计算分批法(job costing method) .I[
uXd  
　　成本计算分步法 BH\qm (X  
　　直接人工成本差异(direct labor variance) n ,`!yw  
　　成本控制方法(cost control method)