[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 ^ |^Q(  
　　股本 Share capital Q{0!N8']"  
　　已归还投资 Investment returned h^}r$k_n  
　　利润分配-其他转入 Profit appropriation - other transfer in (yx9ox@rL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _a 40lcP  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  \tWFz(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?$#,h30  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund QP{V  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9 ZD4Gv   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit /=bg(?nX  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends C<.Ny,U  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Do&/+Ssnu  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <+oTYPgD9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #&cNR_"w  
　　期初未分配利润 Retained earnings, beginning of the year ^<}eONa  
　　资本公积-股本溢价 Capital surplus - share premium s @ ~Y !A  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve uzx?U3.\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ][y~(&=T  
　　资本公积-股权投资准备 Capital surplus - investment reserve I,@f*o  
　　资本公积-拨款转入 Capital surplus - subsidiary 1eZ759PoO  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation M;{btu^a  
　　资本公积-其他 Capital surplus - others ,L" 1Ah  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve cN5,\I.  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;L gxL Qy;  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2V1|b`b#4  
　　盈余公积-储备基金 Surplus reserve - reserve fund dt -=7mz#  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A80r@)i  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment g J8+HV  
　　主营业务收入 Sales Jmp%%
^  
　　主营业务成本 Cost of sales O 7_u9lz2  
　　主营业务税金及附加 Sales tax \NEXtr`Th  
　　营业费用 Operating expenses H7xyK  
　　管理费用 General and administrative expenses K6=i\   
　　财务费用 Financial expenses U '#Xwax  
　　投资收益 Investment income &C.{7ZNt  
　　其他业务收入 Other operating income ' TF5CN X  
　　营业外收入 Non-operating income o-))R| ~z  
　　补贴收入 Subsidy income 1FCHqqZ=  
　　其他业务支出 Other operating expenses KL8G2"Z  
　　营业外支出 Non-operating expenses f
+/AD  
　　所得税 Income tax ;w/|5 ;{A;  
　　直接人工成本差异(direct labor variance) IwfJDJJ  
　　直接材料成本差异(direct material variance) d%y)/5  
　　在产品计价(work-in-process costing) BJ0P1vh6M  
　　联产品成本计算(joint products costing) KZ"&c~[  
　　生产成本汇总程序(accumulation process of procluction cost) i58&o@.H<u  
　　制造费用差异(manufacturing expenses variance) c/G4@D>  
　　实际成本与估计成本(actual cost and estimated cost) [=})^t?8  
　　工资费用分配(salary costs allocation) &.zG?e.  
　　成本曲线(cost curve) fq@r6\TI  
　　农业生产成本(agriculture production cost) ,co~@a@9  
　　原始成本和重置成本(original cost and replacement cost) UC!?.  
　　工程施工成本 #^+C kHX  
　　直接成本与间接成本(direct cost and indirect cost) yZ_6yJw3}  
　　可控成本(controllable cost) P;V$%r`yD  
　　制造费用分配(manufacturing expenses allocation)  =V- ^  
　　理论成本与应用成本(theory cost and practice cost) g69^D  
　　辅助生产成本分配(auxiliary production cost allocation) U.fLuKt  
　　期间,费用 * ?2aIz"  
　　成本控制程序(procedure of cost control) <}G*/ z?/  
　　成本记录(cost entry, cost recorder cost agenda) 
{<~oa+"  
　　成本计算分批法(job costing method) K/Q%tr1W0  
　　成本计算分步法 :7,j%ELic  
　　直接人工成本差异(direct labor variance) $Z{ap  
　　成本控制方法(cost control method)