[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 C B =H1+  
　　股本 Share capital Pfe&wA't  
　　已归还投资 Investment returned AnfJyltS  
　　利润分配-其他转入 Profit appropriation - other transfer in rH$0h2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve DU4NPys]y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #ZRQVC;b;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund X'IW&^
kI  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6*/0 yGij  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?o"wyF A*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~z^VMr  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends /H^=`[Mr  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x'+lNlv  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Wb68")$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4[9~g=
y>  
　　期初未分配利润 Retained earnings, beginning of the year |\*7J!Liv  
　　资本公积-股本溢价 Capital surplus - share premium a7)q^;:O  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 959&I0=g"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation mfIY7DP  
　　资本公积-股权投资准备 Capital surplus - investment reserve `BmAu[(e&  
　　资本公积-拨款转入 Capital surplus - subsidiary KaZ*HPe(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation e 9U\48  
　　资本公积-其他 Capital surplus - others 1K"``EvNB  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ef;_im  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve # | `W ]  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve CY?]o4IV  
　　盈余公积-储备基金 Surplus reserve - reserve fund 8tK8|t5+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,pq<.?&E  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  "gfy6m  
　　主营业务收入 Sales bBW(# Q_a  
　　主营业务成本 Cost of sales E#URTt:&>  
　　主营业务税金及附加 Sales tax ;l[/<
J  
　　营业费用 Operating expenses XD<7d")I  
　　管理费用 General and administrative expenses @AvXBMq|  
　　财务费用 Financial expenses <bDjAVq  
　　投资收益 Investment income r3mB"("Z'  
　　其他业务收入 Other operating income &$.Vi&{.  
　　营业外收入 Non-operating income 3o%JJIn&  
　　补贴收入 Subsidy income M3Q#=yy$D$  
　　其他业务支出 Other operating expenses 4^1{UlCop  
　　营业外支出 Non-operating expenses .[? E1we  
　　所得税 Income tax `^-?yu@  
　　直接人工成本差异(direct labor variance) [#fXmW>N/  
　　直接材料成本差异(direct material variance) d7g/s'ZHt6  
　　在产品计价(work-in-process costing) xC9^x7%3O  
　　联产品成本计算(joint products costing) _Z~wpO}/  
　　生产成本汇总程序(accumulation process of procluction cost) ?<YtlqL  
　　制造费用差异(manufacturing expenses variance) 2[}^ zTtA  
　　实际成本与估计成本(actual cost and estimated cost) '""qMRCm  
　　工资费用分配(salary costs allocation) k
Zs  
　　成本曲线(cost curve) &,4^LFZW  
　　农业生产成本(agriculture production cost) z1aApS  
　　原始成本和重置成本(original cost and replacement cost) ~Us1F=i_Q  
　　工程施工成本 OY*BVJ^  
　　直接成本与间接成本(direct cost and indirect cost) \7nlwFAO  
　　可控成本(controllable cost) kzZtKN9Az  
　　制造费用分配(manufacturing expenses allocation) h `d(?1  
　　理论成本与应用成本(theory cost and practice cost) N '+d1  
　　辅助生产成本分配(auxiliary production cost allocation) y@ J\h8_  
　　期间,费用 w;vp X>  
　　成本控制程序(procedure of cost control) )NGBA."t  
　　成本记录(cost entry, cost recorder cost agenda) VHsuC$3W  
　　成本计算分批法(job costing method) c@1C|  
　　成本计算分步法 C"PN3>x}j  
　　直接人工成本差异(direct labor variance) y%Ui)UMnw]  
　　成本控制方法(cost control method)