[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 l[0P*(I ,  
　　股本 Share capital jmNj#R@t  
　　已归还投资 Investment returned ,H1~_|)<  
　　利润分配-其他转入 Profit appropriation - other transfer in K1WoIv<Ym  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ty=?SZF
 
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \r9%;?f  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6)YNjh.{*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E%:zE Q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6b)UoJxj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ZKL%rp_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends !/Ps}.)A`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve R?Q-@N>wE  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^*W<$A_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares HwK "qq-  
　　期初未分配利润 Retained earnings, beginning of the year p~co!d.q/}  
　　资本公积-股本溢价 Capital surplus - share premium n?tAa|_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1"6k5wrIA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation m?`Rl6!@8\  
　　资本公积-股权投资准备 Capital surplus - investment reserve F}[;ytmUS  
　　资本公积-拨款转入 Capital surplus - subsidiary x)5v8kgf  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation sYgnH:t X  
　　资本公积-其他 Capital surplus - others B.WkHY%/  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B+sqEj-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [SvwJIJJ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?{IvA:   
　　盈余公积-储备基金 Surplus reserve - reserve fund Qq`\C0RZ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _x{x#d;L3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment jG :R\D}0  
　　主营业务收入 Sales F'*&-l  
　　主营业务成本 Cost of sales 9F4|T7?  
　　主营业务税金及附加 Sales tax c[7qnSH  
　　营业费用 Operating expenses rT)R*3  
　　管理费用 General and administrative expenses l d9#4D[#  
　　财务费用 Financial expenses t1^96@m^  
　　投资收益 Investment income #^V"=RbD  
　　其他业务收入 Other operating income 4et#Q  
　　营业外收入 Non-operating income ufPQ~,.  
　　补贴收入 Subsidy income A6L}5#7-  
　　其他业务支出 Other operating expenses (Mh\!rMg  
　　营业外支出 Non-operating expenses uoHhp4>^  
　　所得税 Income tax 0wcWDE 9  
　　直接人工成本差异(direct labor variance) b1o(CG(}*  
　　直接材料成本差异(direct material variance) A'EA!  
　　在产品计价(work-in-process costing) |i8dI)b  
　　联产品成本计算(joint products costing) 9U*vnLB  
　　生产成本汇总程序(accumulation process of procluction cost) 7A-rF U$  
　　制造费用差异(manufacturing expenses variance) ^IYN"yX_  
　　实际成本与估计成本(actual cost and estimated cost) /B7 GH5  
　　工资费用分配(salary costs allocation) WG{/I/bJ
_  
　　成本曲线(cost curve) 6f>HE'N  
　　农业生产成本(agriculture production cost) 8< -Vkr  
　　原始成本和重置成本(original cost and replacement cost) N';lc:Ah~  
　　工程施工成本 (?[cDw/{J:  
　　直接成本与间接成本(direct cost and indirect cost) I,;)pWX=@  
　　可控成本(controllable cost) @=c='V]  
　　制造费用分配(manufacturing expenses allocation) 1gJ!!SHPo  
　　理论成本与应用成本(theory cost and practice cost) Mw.+0R!T  
　　辅助生产成本分配(auxiliary production cost allocation) )Cl&"bX  
　　期间,费用 u{,^
#I}  
　　成本控制程序(procedure of cost control) OHo0W)XUU  
　　成本记录(cost entry, cost recorder cost agenda) CcTJCuOS  
　　成本计算分批法(job costing method) STI3|}G*P  
　　成本计算分步法 dr o42#$Mo  
　　直接人工成本差异(direct labor variance) c`QsKwa  
　　成本控制方法(cost control method)