[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 gogl[gHO  
　　股本 Share capital w`w `q'  
　　已归还投资 Investment returned Ss*LgK
_  
　　利润分配-其他转入 Profit appropriation - other transfer in b*9m2=6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #h}
IUR  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R|d^M&K,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~{kA) :  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >&4I.nA  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +^o3}`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0$Qn
#K  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %`8KG(F^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mCZF5r  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !M#?kKj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w0F:%:
/  
　　期初未分配利润 Retained earnings, beginning of the year T=iZ9w  
　　资本公积-股本溢价 Capital surplus - share premium loAfFK>g  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [U_Q 2<H  
　　资本公积-接受现金捐赠 Capital surplus - cash donation U/v"?pg[  
　　资本公积-股权投资准备 Capital surplus - investment reserve =2GP^vh  
　　资本公积-拨款转入 Capital surplus - subsidiary t\E-6u  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation T/X?ZK(T  
　　资本公积-其他 Capital surplus - others !]UU;8h~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t/EMBfLc  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .F=<r-0  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N P0H g
d  
　　盈余公积-储备基金 Surplus reserve - reserve fund y"%iD`{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !rN#PF>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment _AsHw  
　　主营业务收入 Sales , . NG.Q4f  
　　主营业务成本 Cost of sales bRY4yT  
　　主营业务税金及附加 Sales tax Ghc hfI.  
　　营业费用 Operating expenses UGezo3}  
　　管理费用 General and administrative expenses 96([V|5K  
　　财务费用 Financial expenses (PE8H~d  
　　投资收益 Investment income RLeSA\di  
　　其他业务收入 Other operating income )SlUQ7f>  
　　营业外收入 Non-operating income n8
y,{|  
　　补贴收入 Subsidy income %^)JaEUC  
　　其他业务支出 Other operating expenses @pEO@bbg>  
　　营业外支出 Non-operating expenses D+@/x{wX2  
　　所得税 Income tax [f0oB$  
　　直接人工成本差异(direct labor variance) K[3D{=  
　　直接材料成本差异(direct material variance) .P0Qs&i  
　　在产品计价(work-in-process costing) !D|pbzQc8  
　　联产品成本计算(joint products costing) 8M(|{~~3 :  
　　生产成本汇总程序(accumulation process of procluction cost) OL6xMToP  
　　制造费用差异(manufacturing expenses variance) 1zEZ\G  
　　实际成本与估计成本(actual cost and estimated cost) '"G %0y  
　　工资费用分配(salary costs allocation) /d]V{I~6  
　　成本曲线(cost curve) V+@%(x@D_  
　　农业生产成本(agriculture production cost) k(vEp]  
　　原始成本和重置成本(original cost and replacement cost) ]R3pBC"Jv  
　　工程施工成本 Z ^9{Qq  
　　直接成本与间接成本(direct cost and indirect cost) _|5FrN  
　　可控成本(controllable cost) s5Bmv\e.i5  
　　制造费用分配(manufacturing expenses allocation) ")[Q4H;V  
　　理论成本与应用成本(theory cost and practice cost) p9] 7g%  
　　辅助生产成本分配(auxiliary production cost allocation) ?M{6U[?  
　　期间,费用 -GkK[KC H  
　　成本控制程序(procedure of cost control) h9OL%n 7m'  
　　成本记录(cost entry, cost recorder cost agenda) EX_sJc   
　　成本计算分批法(job costing method) >a`zkl  
　　成本计算分步法 hhgz=7Y  
　　直接人工成本差异(direct labor variance) GO GXM4I  
　　成本控制方法(cost control method)