[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 J0@<6~V6o  
　　股本 Share capital 6KuB<od  
　　已归还投资 Investment returned m%Ah]x;  
　　利润分配-其他转入 Profit appropriation - other transfer in #jAlmxN  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e|)6zh<O:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z DDvXz  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Gzxq] Mg  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund eYd6~T[9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <smi<syx  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7'g'qUW+~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends UV}\#86!  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve VPG+]>*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZPHiR4fQli  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tW4|\-E"s4  
　　期初未分配利润 Retained earnings, beginning of the year V7}5Zw1  
　　资本公积-股本溢价 Capital surplus - share premium H4[];&]xr  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve GORu*[U8  
　　资本公积-接受现金捐赠 Capital surplus - cash donation j {00iA}  
　　资本公积-股权投资准备 Capital surplus - investment reserve =\;yxl
 
　　资本公积-拨款转入 Capital surplus - subsidiary
"iFA&$\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ig9yd S-.  
　　资本公积-其他 Capital surplus - others HAa
 2q=  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |_q:0qo  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vK\n4mE[,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve XRi/O)98o  
　　盈余公积-储备基金 Surplus reserve - reserve fund <xOv0B  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6E~T$^Q}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment VJ1(|v{D4[  
　　主营业务收入 Sales M{#  
　　主营业务成本 Cost of sales K:Mm?28s  
　　主营业务税金及附加 Sales tax hs'J'~a  
　　营业费用 Operating expenses m/W0vPM1  
　　管理费用 General and administrative expenses We
z"E2J`  
　　财务费用 Financial expenses _jkH}o '  
　　投资收益 Investment income .I%p0ds1r  
　　其他业务收入 Other operating income %
YjZF[P  
　　营业外收入 Non-operating income Ul@Jg    
　　补贴收入 Subsidy income a%f?OsY  
　　其他业务支出 Other operating expenses V\k?$}  
　　营业外支出 Non-operating expenses e_3KNQ`kA  
　　所得税 Income tax #$trC)?~q  
　　直接人工成本差异(direct labor variance) @@$%+XNY  
　　直接材料成本差异(direct material variance) q}Wd`>VDR  
　　在产品计价(work-in-process costing) M XB fX  
　　联产品成本计算(joint products costing) V. sIiE  
　　生产成本汇总程序(accumulation process of procluction cost) HD"Pz}k4  
　　制造费用差异(manufacturing expenses variance) xsjJ8>G  
　　实际成本与估计成本(actual cost and estimated cost) /9/svPc]  
　　工资费用分配(salary costs allocation) TUeW-'/1  
　　成本曲线(cost curve) B/#tR^R  
　　农业生产成本(agriculture production cost) OE,uw2uaT  
　　原始成本和重置成本(original cost and replacement cost) WH Z
z?|^  
　　工程施工成本 XRU^7@Ylks  
　　直接成本与间接成本(direct cost and indirect cost) 4 I}xygV  
　　可控成本(controllable cost) UO-<~DgH  
　　制造费用分配(manufacturing expenses allocation) 2q2;Uo`"S.  
　　理论成本与应用成本(theory cost and practice cost) Q8:`;W  
　　辅助生产成本分配(auxiliary production cost allocation) z0ULB?*"  
　　期间,费用 ^fj):n5/  
　　成本控制程序(procedure of cost control) [H#*#v  
　　成本记录(cost entry, cost recorder cost agenda) (GnwK1f  
　　成本计算分批法(job costing method) &=SP"@D  
　　成本计算分步法 w3j51v` 0'  
　　直接人工成本差异(direct labor variance) JDO5eEwj  
　　成本控制方法(cost control method)