[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 FK5<6n,U  
　　股本 Share capital 7*Ej.
HK  
　　已归还投资 Investment returned De(Hw& IV  
　　利润分配-其他转入 Profit appropriation - other transfer in {*I``T_+  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c:o]d)S  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :dQ B R  
　　利润分配-提取储备基金 Profit appropriation - reserve fund b
KN@j'M  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #ka
Y0M  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OD6\Mr2=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ='
Y!+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -R vQB  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >^*+iEe  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [c|]f_ZdK  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?1K#dC52#  
　　期初未分配利润 Retained earnings, beginning of the year m4l& eEp  
　　资本公积-股本溢价 Capital surplus - share premium esMX-.8Cx  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z*= $8 e@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation I ,z3xU  
　　资本公积-股权投资准备 Capital surplus - investment reserve !~rY1T~  
　　资本公积-拨款转入 Capital surplus - subsidiary ~U@;gLoD  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %~E ?Z!_W  
　　资本公积-其他 Capital surplus - others "q.\>MCv  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .xm.DRk3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V#S9H!hm$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^!<B QP7  
　　盈余公积-储备基金 Surplus reserve - reserve fund !FElW`F  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund P
;ci9vk  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <#u=[_H  
　　主营业务收入 Sales ='s(|  
　　主营业务成本 Cost of sales ~^r29'3  
　　主营业务税金及附加 Sales tax sE Q=dcK  
　　营业费用 Operating expenses EkjN{$*  
　　管理费用 General and administrative expenses 65#'\+  
　　财务费用 Financial expenses {_ i\f ]L  
　　投资收益 Investment income v{ 0=  
　　其他业务收入 Other operating income V4'YWdTi  
　　营业外收入 Non-operating income @W[f1  
　　补贴收入 Subsidy income uP~@U"!  
　　其他业务支出 Other operating expenses /7|V+6jV  
　　营业外支出 Non-operating expenses $ +Z)  
　　所得税 Income tax {pnS Q  
　　直接人工成本差异(direct labor variance) ~nh:s|l6%M  
　　直接材料成本差异(direct material variance) %&w3;d;c  
　　在产品计价(work-in-process costing) uF9C-H@:  
　　联产品成本计算(joint products costing) ZK@N5/H(  
　　生产成本汇总程序(accumulation process of procluction cost) H1QJk_RL  
　　制造费用差异(manufacturing expenses variance) 4GY[7^  
　　实际成本与估计成本(actual cost and estimated cost) 4'a=pnE$  
　　工资费用分配(salary costs allocation) y}My.c  
　　成本曲线(cost curve) 34%RZG_o'  
　　农业生产成本(agriculture production cost) 5 ft`zf  
　　原始成本和重置成本(original cost and replacement cost) o:3dfO%nuM  
　　工程施工成本 `Nb[G)Xh  
　　直接成本与间接成本(direct cost and indirect cost) FtfKe"qw  
　　可控成本(controllable cost) X[&Wkr8x '  
　　制造费用分配(manufacturing expenses allocation) ,D]QxbwZ  
　　理论成本与应用成本(theory cost and practice cost) ~M7y*'oY  
　　辅助生产成本分配(auxiliary production cost allocation) $m].8?  
　　期间,费用 zxbpEJzpn  
　　成本控制程序(procedure of cost control) gy 3i+J  
　　成本记录(cost entry, cost recorder cost agenda) {MCi<7j<?  
　　成本计算分批法(job costing method) U |Jo{(Y  
　　成本计算分步法 / zB0J?  
　　直接人工成本差异(direct labor variance) DRp~jW(\y  
　　成本控制方法(cost control method)