[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 uvK%d\d  
　　股本 Share capital ;]`NR  
　　已归还投资 Investment returned 5IF~]5s  
　　利润分配-其他转入 Profit appropriation - other transfer in %;\2QI`R  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve b3HTCO-,fC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iTBhLg,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f+W[]KK*PW  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v.8S V
]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =jd=Qs IL
 
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Dm`U|<o  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends DuC u6j  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve G QB^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fB ,!|u  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares YI(OrR;V  
　　期初未分配利润 Retained earnings, beginning of the year 0R!}}*Ee>q  
　　资本公积-股本溢价 Capital surplus - share premium $R#L@iL-  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *]UEF_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation r3bvuq,6$  
　　资本公积-股权投资准备 Capital surplus - investment reserve J$ih|nP  
　　资本公积-拨款转入 Capital surplus - subsidiary moM&2rgdrQ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation EA{*%9 A  
　　资本公积-其他 Capital surplus - others ST[1'T+L  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $4~}_phi  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OQb9ijLeK  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R8W44I*R:  
　　盈余公积-储备基金 Surplus reserve - reserve fund kk7:A0._  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^DCv-R+p  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment a0W\?  
　　主营业务收入 Sales Bc@r*zb  
　　主营业务成本 Cost of sales W2LblZE!  
　　主营业务税金及附加 Sales tax !?-5hh1\  
　　营业费用 Operating expenses B+H9c~3$  
　　管理费用 General and administrative expenses O?J:+L(  
　　财务费用 Financial expenses )aA9z(x  
　　投资收益 Investment income q>oH(A  
　　其他业务收入 Other operating income &^D@(m7>{K  
　　营业外收入 Non-operating income Ol5xyj  
　　补贴收入 Subsidy income qN,FX#DP  
　　其他业务支出 Other operating expenses 9PfU'm|
h  
　　营业外支出 Non-operating expenses ZJ}LnPr  
　　所得税 Income tax U\GZ  
　　直接人工成本差异(direct labor variance) ^{+:w:g  
　　直接材料成本差异(direct material variance) >u#VHaB  
　　在产品计价(work-in-process costing) HnY"6gTNK  
　　联产品成本计算(joint products costing) h}<
ZZ   
　　生产成本汇总程序(accumulation process of procluction cost) :mHtK)z~  
　　制造费用差异(manufacturing expenses variance) eu|q {p  
　　实际成本与估计成本(actual cost and estimated cost) KcF+! ;:  
　　工资费用分配(salary costs allocation) .E8p-R5)V>  
　　成本曲线(cost curve) TK?+O}v-]!  
　　农业生产成本(agriculture production cost) cQ ; Ry!$  
　　原始成本和重置成本(original cost and replacement cost) /g7?,/vnZ  
　　工程施工成本 3kQ8*S  
　　直接成本与间接成本(direct cost and indirect cost) uiEA=*axp  
　　可控成本(controllable cost) %~(i[Ur;  
　　制造费用分配(manufacturing expenses allocation) zi[M{bm  
　　理论成本与应用成本(theory cost and practice cost) S&) >w5*]U  
　　辅助生产成本分配(auxiliary production cost allocation) 3NZFW{u  
　　期间,费用 ffd3QQ  
　　成本控制程序(procedure of cost control)  FAl6  
　　成本记录(cost entry, cost recorder cost agenda) D ;I;,Z  
　　成本计算分批法(job costing method) &bgi0)>  
　　成本计算分步法 JJ3JULL2  
　　直接人工成本差异(direct labor variance) 0lh6b3tdP  
　　成本控制方法(cost control method)