[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 {EL'd!v7e  
　　股本 Share capital uWTN2jr
 
　　已归还投资 Investment returned QNb>rLj52  
　　利润分配-其他转入 Profit appropriation - other transfer in AVv#\JrRW  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .liyC~YW  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Q<yAT(w  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~5ubh2{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dgslUg9z3g  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2A>C+Y[7\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -AC`q/bCD  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends /1[gn8V691  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8)Zk24:])_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends odpUM@OAW  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares HUkerV  
　　期初未分配利润 Retained earnings, beginning of the year gfm;xT/y  
　　资本公积-股本溢价 Capital surplus - share premium y:,9I`aW  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <5I1DF[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 5U
~O P  
　　资本公积-股权投资准备 Capital surplus - investment reserve Xem5@  (u  
　　资本公积-拨款转入 Capital surplus - subsidiary 6JH56  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Oqmg;\pm  
　　资本公积-其他 Capital surplus - others &n|*uLn  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [sj VRW-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 88g47>{X  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d=y0yq{L  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2e.N"eLNt  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _88QgThb  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment uY;R8CiD  
　　主营业务收入 Sales f;wc{qy  
　　主营业务成本 Cost of sales UiIF6-ZZ!  
　　主营业务税金及附加 Sales tax f05=Mc&)  
　　营业费用 Operating expenses Qci$YTwl>  
　　管理费用 General and administrative expenses .=XD)>$  
　　财务费用 Financial expenses LN^UC$[tk  
　　投资收益 Investment income @KA1"Wb_  
　　其他业务收入 Other operating income %2D17*eK  
　　营业外收入 Non-operating income i3PKqlp.  
　　补贴收入 Subsidy income j{;|g%5t  
　　其他业务支出 Other operating expenses qo_]ZKL44  
　　营业外支出 Non-operating expenses *,lh:  
　　所得税 Income tax jV^C19  
　　直接人工成本差异(direct labor variance) *b"CPg/\  
　　直接材料成本差异(direct material variance) !)c=1EX]"  
　　在产品计价(work-in-process costing) b+@D_E-RJ  
　　联产品成本计算(joint products costing) /C$ xH@bb  
　　生产成本汇总程序(accumulation process of procluction cost) <uD qYT$6  
　　制造费用差异(manufacturing expenses variance) d0 -~|`5  
　　实际成本与估计成本(actual cost and estimated cost) FVgMmYU  
　　工资费用分配(salary costs allocation) V7C1FV2  
　　成本曲线(cost curve) iCrxV{   
　　农业生产成本(agriculture production cost) a4&:@`=  
　　原始成本和重置成本(original cost and replacement cost) $"8d:N?I[  
　　工程施工成本 qVBL>9O*.  
　　直接成本与间接成本(direct cost and indirect cost) :<GfETIs  
　　可控成本(controllable cost) L2fVLKH  
　　制造费用分配(manufacturing expenses allocation) S;=_;&68?  
　　理论成本与应用成本(theory cost and practice cost) w!`Umll2  
　　辅助生产成本分配(auxiliary production cost allocation) xmr|'}Pt[  
　　期间,费用 <MdGe1n  
　　成本控制程序(procedure of cost control) V"#Jk!k9k  
　　成本记录(cost entry, cost recorder cost agenda) 0pN{y}x,  
　　成本计算分批法(job costing method) @B`Md3$7
 
　　成本计算分步法 R#qI(V  
　　直接人工成本差异(direct labor variance) QaQ'OrP   
　　成本控制方法(cost control method)