[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 nHm29{G0  
　　股本 Share capital p/ xlR[  
　　已归还投资 Investment returned 3}FZg w .  
　　利润分配-其他转入 Profit appropriation - other transfer in 8OZasf  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vD@|]@gq  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Jy/< {7j  
　　利润分配-提取储备基金 Profit appropriation - reserve fund V<#KFm$>C  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Eo2`Vr9g  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rw JU;wy  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~(v5p"]dj  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %Jr Z
Ms>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hy~[7:/<I&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~2\Sn-`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ('J@GTe@xj  
　　期初未分配利润 Retained earnings, beginning of the year -_nQn  
　　资本公积-股本溢价 Capital surplus - share premium D&pn@6bB  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o3hgkoF   
　　资本公积-接受现金捐赠 Capital surplus - cash donation {,JO} Dmu5  
　　资本公积-股权投资准备 Capital surplus - investment reserve QP.Lq}  
　　资本公积-拨款转入 Capital surplus - subsidiary dJ I }uQ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation jz_Y|"{`v  
　　资本公积-其他 Capital surplus - others eMnK@J  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !DOyOTR&3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J@:Q(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pk9Ics;y  
　　盈余公积-储备基金 Surplus reserve - reserve fund Q&.uL}R  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Hc'Pp{| X  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +ZNOvcsV  
　　主营业务收入 Sales z*h:Nt%.  
　　主营业务成本 Cost of sales *Z"`g %,;  
　　主营业务税金及附加 Sales tax nfF$h}<o+  
　　营业费用 Operating expenses BJwuN  
　　管理费用 General and administrative expenses %Zk6K!MY#  
　　财务费用 Financial expenses OiQf=Uz\  
　　投资收益 Investment income chL1r9V)v  
　　其他业务收入 Other operating income _cQ '3@  
　　营业外收入 Non-operating income dvjj"F'Bf  
　　补贴收入 Subsidy income 3 !l>\#q6  
　　其他业务支出 Other operating expenses pi"M*$  
　　营业外支出 Non-operating expenses )9"^ D  
　　所得税 Income tax fYjmG[4  
　　直接人工成本差异(direct labor variance) Qz(2Iu{E]  
　　直接材料成本差异(direct material variance) P6.PjK!Ar  
　　在产品计价(work-in-process costing) J-tq
EK*  
　　联产品成本计算(joint products costing) ns>$  
　　生产成本汇总程序(accumulation process of procluction cost) 3`yO&upk  
　　制造费用差异(manufacturing expenses variance) 3h:~NL  
　　实际成本与估计成本(actual cost and estimated cost) X3G593ts  
　　工资费用分配(salary costs allocation) S?b&4\:  
　　成本曲线(cost curve) 2>9\o]ac4  
　　农业生产成本(agriculture production cost) [tkx84M8  
　　原始成本和重置成本(original cost and replacement cost) }y6@YfV${  
　　工程施工成本 V?S}%-a  
　　直接成本与间接成本(direct cost and indirect cost) zA9q`ePS  
　　可控成本(controllable cost) G/p\MzDko  
　　制造费用分配(manufacturing expenses allocation) `hO%(9V9  
　　理论成本与应用成本(theory cost and practice cost) T"{~mQ*  
　　辅助生产成本分配(auxiliary production cost allocation) Ck )W=  
　　期间,费用 a C[G_ACwc  
　　成本控制程序(procedure of cost control) 5kw  K%  
　　成本记录(cost entry, cost recorder cost agenda) ISC>]`  
　　成本计算分批法(job costing method) V8 8u-  
　　成本计算分步法 GKIzU^f  
　　直接人工成本差异(direct labor variance) -:%QoRCy  
　　成本控制方法(cost control method)