[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 zD?K>I=  
　　股本 Share capital l}lIi8  
　　已归还投资 Investment returned u3o#{~E/#  
　　利润分配-其他转入 Profit appropriation - other transfer in NZ3/5%We/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E{n:J3_X^d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +a*^{l}AST  
　　利润分配-提取储备基金 Profit appropriation - reserve fund D2,z)O%VK  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I'@Ydt2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,DZX$Ug~+E  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit w$u3W*EoU^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q pmsOp|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve s\P2Bp_{  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gc?#pP  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dzkw$m^@^  
　　期初未分配利润 Retained earnings, beginning of the year <Engi!  
　　资本公积-股本溢价 Capital surplus - share premium UAyC.$!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y!T %cTK)a  
　　资本公积-接受现金捐赠 Capital surplus - cash donation vC5n
[0  
　　资本公积-股权投资准备 Capital surplus - investment reserve z1
Ov|Q`  
　　资本公积-拨款转入 Capital surplus - subsidiary 51QRM32Y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation E.U
_W  
　　资本公积-其他 Capital surplus - others +Lnsr\BA  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (X?/"lC)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /AQMFx4-5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V 14B[|YM<  
　　盈余公积-储备基金 Surplus reserve - reserve fund e0$=!QlPr  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :(H>2xS,s  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9Fr3pRIJ  
　　主营业务收入 Sales A?@@*$&  
　　主营业务成本 Cost of sales Ii:>xuF&  
　　主营业务税金及附加 Sales tax Vy|6E#U  
　　营业费用 Operating expenses =?-ye!w  
　　管理费用 General and administrative expenses i>joT><B  
　　财务费用 Financial expenses LbII?N8`N  
　　投资收益 Investment income LB.c o4  
　　其他业务收入 Other operating income 0V!l,pg  
　　营业外收入 Non-operating income ai0Ut  
　　补贴收入 Subsidy income ":nQgV\9  
　　其他业务支出 Other operating expenses Tdc3_<1  
　　营业外支出 Non-operating expenses Tc+gdo>G  
　　所得税 Income tax zR32PG>9  
　　直接人工成本差异(direct labor variance) Kn?lHH*w7  
　　直接材料成本差异(direct material variance) LE%7DW(  
　　在产品计价(work-in-process costing) 2mq$H_  
　　联产品成本计算(joint products costing) h
?$T!D>  
　　生产成本汇总程序(accumulation process of procluction cost) G 5FaYL.7  
　　制造费用差异(manufacturing expenses variance) UQ.7>Ug+8s  
　　实际成本与估计成本(actual cost and estimated cost) 9RWkm%?  
　　工资费用分配(salary costs allocation) /QEiMrz@6  
　　成本曲线(cost curve) d|iy#hy"_  
　　农业生产成本(agriculture production cost) :(_+7N[KA  
　　原始成本和重置成本(original cost and replacement cost) x[Wwq=~  
　　工程施工成本 bTSL<"(]N  
　　直接成本与间接成本(direct cost and indirect cost) C8L'si  
　　可控成本(controllable cost) [JaS??ig  
　　制造费用分配(manufacturing expenses allocation) U-^[lWn[@4  
　　理论成本与应用成本(theory cost and practice cost) u@ 3y&b  
　　辅助生产成本分配(auxiliary production cost allocation) ^Eo=W/   
　　期间,费用 Cz8f1suO4  
　　成本控制程序(procedure of cost control) X.TI>90{  
　　成本记录(cost entry, cost recorder cost agenda) HQ9X7[3  
　　成本计算分批法(job costing method) l)-Mq@V  
　　成本计算分步法 5p +ZD7jK  
　　直接人工成本差异(direct labor variance) b,IocD6v;P  
　　成本控制方法(cost control method)