[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 >mF
`XbS  
　　股本 Share capital kq%`
9,XE  
　　已归还投资 Investment returned (%0X\zvu/  
　　利润分配-其他转入 Profit appropriation - other transfer in qC\$>QU}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `ss]\46>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;JL@V}L,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Tjs-+$P+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g8k
w|BgnL  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f`Wfw3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1Y9Ye?~jd  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @oRYQ|.R  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l}Xmm^@)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [F/xU  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l"*>>/U k  
　　期初未分配利润 Retained earnings, beginning of the year &I(|aZx?J  
　　资本公积-股本溢价 Capital surplus - share premium 0jq&i#yNB  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 95]%j\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation O1#rCFC|y  
　　资本公积-股权投资准备 Capital surplus - investment reserve W>@%d`>o5  
　　资本公积-拨款转入 Capital surplus - subsidiary 6AQ;P  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation M2xUs  
　　资本公积-其他 Capital surplus - others *fd` .}  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D[tGbk  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve },Z-w_H  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Rkm7"dO0  
　　盈余公积-储备基金 Surplus reserve - reserve fund W' 2)$e  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O_iX1@SW  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment gdG
: &{|x  
　　主营业务收入 Sales t#pY2!/T3  
　　主营业务成本 Cost of sales Cza)s  
　　主营业务税金及附加 Sales tax y mE`V  
　　营业费用 Operating expenses moo>~F _^  
　　管理费用 General and administrative expenses WG}QLcP  
　　财务费用 Financial expenses pP/o2  
　　投资收益 Investment income 3p4bOT5  
　　其他业务收入 Other operating income !<X_XA  
　　营业外收入 Non-operating income  |y=gp  
　　补贴收入 Subsidy income G/ ^|oJ/G  
　　其他业务支出 Other operating expenses /gdo~  
　　营业外支出 Non-operating expenses h">X!I  
　　所得税 Income tax O0{v`|w9+  
　　直接人工成本差异(direct labor variance) 5g5pzww  
　　直接材料成本差异(direct material variance) 2mT+@G  
　　在产品计价(work-in-process costing) PQ(%5c1e  
　　联产品成本计算(joint products costing) CKR9APkv  
　　生产成本汇总程序(accumulation process of procluction cost) >S3 >b  
　　制造费用差异(manufacturing expenses variance) |$w-}$jq5  
　　实际成本与估计成本(actual cost and estimated cost) VN".NEL  
　　工资费用分配(salary costs allocation) {r}}X@|5  
　　成本曲线(cost curve) He*L"VpWv  
　　农业生产成本(agriculture production cost) W2B=%`sC  
　　原始成本和重置成本(original cost and replacement cost) :OZhEBL&b  
　　工程施工成本 5(|ud)v  
　　直接成本与间接成本(direct cost and indirect cost) R"=M5  
　　可控成本(controllable cost) k %rP*b*  
　　制造费用分配(manufacturing expenses allocation) zF$wz1 %  
　　理论成本与应用成本(theory cost and practice cost) sI'HS+~pU  
　　辅助生产成本分配(auxiliary production cost allocation) puyL(ohem  
　　期间,费用 #P@r[VZ{6  
　　成本控制程序(procedure of cost control) v;8XRR:  
　　成本记录(cost entry, cost recorder cost agenda) ujh4cp  
　　成本计算分批法(job costing method) l85"C  
　　成本计算分步法 Yt'o#"R)  
　　直接人工成本差异(direct labor variance) #lC{R^SL  
　　成本控制方法(cost control method)