[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 * 8 n0  
　　股本 Share capital Qvh:
hkR  
　　已归还投资 Investment returned l5 ww-#6Z  
　　利润分配-其他转入 Profit appropriation - other transfer in w-l:* EV8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :T(3!}4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J[rpMQ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund P.WEu<$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m@)~.E  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4QODuyl2H  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6@?4z Rkz  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends d^sS{m\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iJE $3  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :@zz5MB5@  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >%k:++b{  
　　期初未分配利润 Retained earnings, beginning of the year [V_Z9-f*  
　　资本公积-股本溢价 Capital surplus - share premium m.ev~Vv~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :B?C~U k  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }p 0\  
　　资本公积-股权投资准备 Capital surplus - investment reserve \<WRk4D  
　　资本公积-拨款转入 Capital surplus - subsidiary SW|{)L,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [F4]p R(  
　　资本公积-其他 Capital surplus - others P!@b:.$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v0)I rO  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ehB (?  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5hwe ul>S  
　　盈余公积-储备基金 Surplus reserve - reserve fund Eb66GXF[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund oUrNz#U  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment t'Zq>y;yg  
　　主营业务收入 Sales
(27bNKr  
　　主营业务成本 Cost of sales bK:mt`  
　　主营业务税金及附加 Sales tax NO5\|.,Z  
　　营业费用 Operating expenses UfcQFT{()  
　　管理费用 General and administrative expenses f& P'Kxj_  
　　财务费用 Financial expenses ` 6 a  
　　投资收益 Investment income 7lc -  
　　其他业务收入 Other operating income 8UiRirw  
　　营业外收入 Non-operating income rw(EI,G  
　　补贴收入 Subsidy income *@`Sx'5!  
　　其他业务支出 Other operating expenses 53efF bo  
　　营业外支出 Non-operating expenses Q-<N)K$F(4  
　　所得税 Income tax  [@YeQ{  
　　直接人工成本差异(direct labor variance) 7.Df2_)  
　　直接材料成本差异(direct material variance) gX
Zl3  
　　在产品计价(work-in-process costing) m{T:<:q~  
　　联产品成本计算(joint products costing) #[$^M:X.  
　　生产成本汇总程序(accumulation process of procluction cost) 6 U|An*  
　　制造费用差异(manufacturing expenses variance) }pqnF53  
　　实际成本与估计成本(actual cost and estimated cost) ?:DeOBAb  
　　工资费用分配(salary costs allocation) 0;9X`z J  
　　成本曲线(cost curve) c'#w 8V  
　　农业生产成本(agriculture production cost) %0 cFs'  
　　原始成本和重置成本(original cost and replacement cost) MYyV{W*T>  
　　工程施工成本 i+rh&,  
　　直接成本与间接成本(direct cost and indirect cost) aX CVC<l  
　　可控成本(controllable cost) e$'|EE.=q+  
　　制造费用分配(manufacturing expenses allocation) h"R{{yf2  
　　理论成本与应用成本(theory cost and practice cost) PM ]|S`  
　　辅助生产成本分配(auxiliary production cost allocation) %l{0z<  
　　期间,费用 +S/OMkC  
　　成本控制程序(procedure of cost control) k# -u !G  
　　成本记录(cost entry, cost recorder cost agenda) .d mU
h-  
　　成本计算分批法(job costing method) miWog8j  
　　成本计算分步法 9R$0[HbI3  
　　直接人工成本差异(direct labor variance) hb@,fgo!Q  
　　成本控制方法(cost control method)