[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 w tiny,6  
　　股本 Share capital n}!PO[m~  
　　已归还投资 Investment returned AMyIAZnYq)  
　　利润分配-其他转入 Profit appropriation - other transfer in j,"@?Wt7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (A~/'0/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Cd>WUw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund pQtJc*[!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #0y)U;dA+w  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %)0*&a 4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit paD!Z0v&  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends K otrX  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'lEA)&d  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {z")7g ]l  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fR*q?,  
　　期初未分配利润 Retained earnings, beginning of the year JNJ=e,O,  
　　资本公积-股本溢价 Capital surplus - share premium k[:bQ)H  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R'!   
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^HqY9QT2  
　　资本公积-股权投资准备 Capital surplus - investment reserve W8KDX_vGJ  
　　资本公积-拨款转入 Capital surplus - subsidiary )~HUo9K9  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation B #.L  
　　资本公积-其他 Capital surplus - others 8q,6}mV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V;:jZpG  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tavpq.0O  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2gCX}4^3b  
　　盈余公积-储备基金 Surplus reserve - reserve fund iC98_o_9  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund >VN5`Zlw\C  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment TwVlg;  
　　主营业务收入 Sales ]Zyur`  
　　主营业务成本 Cost of sales RIY,K*f.  
　　主营业务税金及附加 Sales tax VBcy9|lD  
　　营业费用 Operating expenses :$m}UA-9  
　　管理费用 General and administrative expenses Cif>7]M  
　　财务费用 Financial expenses Ns7(j-  
　　投资收益 Investment income /p+>NZ"b  
　　其他业务收入 Other operating income @!yMIM%P  
　　营业外收入 Non-operating income ~s
]iy9i  
　　补贴收入 Subsidy income d+Ek%_  
　　其他业务支出 Other operating expenses q(2 K6   
　　营业外支出 Non-operating expenses r0,:J  
　　所得税 Income tax :F{:Z*Fi0  
　　直接人工成本差异(direct labor variance) 5 ({t4dm  
　　直接材料成本差异(direct material variance) y6[IfcN  
　　在产品计价(work-in-process costing) *Of4o  
　　联产品成本计算(joint products costing) 83 Q4On  
　　生产成本汇总程序(accumulation process of procluction cost) 37
|&?||  
　　制造费用差异(manufacturing expenses variance) !`M|C?b  
　　实际成本与估计成本(actual cost and estimated cost) fvF?{k>~}  
　　工资费用分配(salary costs allocation) HLZ;8/|48m  
　　成本曲线(cost curve) .[JYj(p  
　　农业生产成本(agriculture production cost) =y
yp?WmC8  
　　原始成本和重置成本(original cost and replacement cost) ;o0&`b?  
　　工程施工成本 $}jssnoU  
　　直接成本与间接成本(direct cost and indirect cost) pt?q#EfFJ  
　　可控成本(controllable cost)
K3x.RQQ-  
　　制造费用分配(manufacturing expenses allocation) Ndcg/d  
　　理论成本与应用成本(theory cost and practice cost) Ju :CMkv  
　　辅助生产成本分配(auxiliary production cost allocation) %]8qAtV^3j  
　　期间,费用 @
qnD=mE  
　　成本控制程序(procedure of cost control) U2wbvXr5-  
　　成本记录(cost entry, cost recorder cost agenda) LG1r]2  
　　成本计算分批法(job costing method) yRfSJbzaf\  
　　成本计算分步法 mM-8+H?~b  
　　直接人工成本差异(direct labor variance) Q&eQQ6b^Ih  
　　成本控制方法(cost control method)