[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 DP0Z*8Ia  
　　股本 Share capital Txu>/1N,  
　　已归还投资 Investment returned Yx!n*+:J  
　　利润分配-其他转入 Profit appropriation - other transfer in m EFWo  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t"tNtLI  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve leR"j  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }-dF+m:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund eWw y28t  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OoSa95#x  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit t9]r  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0OEtU5lf`y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N 4s $.`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f)WPOTEY  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4 #G3ew  
　　期初未分配利润 Retained earnings, beginning of the year 5uzpTNAMM1  
　　资本公积-股本溢价 Capital surplus - share premium #|q;t   
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ijg,'a~3E  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [-QK$~[ g  
　　资本公积-股权投资准备 Capital surplus - investment reserve R e{ej  
　　资本公积-拨款转入 Capital surplus - subsidiary |]I#CdO  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation iKY-;YK  
　　资本公积-其他 Capital surplus - others bnIf}ut-G  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 95VqaR,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {<"[D([  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :%pw`b, =V  
　　盈余公积-储备基金 Surplus reserve - reserve fund c'SM>7L  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !SN6 ?Xy  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment R+C+$?4NG  
　　主营业务收入 Sales 3EO#EYAHiM  
　　主营业务成本 Cost of sales b\H/-7<  
　　主营业务税金及附加 Sales tax =GLYDV  
　　营业费用 Operating expenses eUYG96Jw  
　　管理费用 General and administrative expenses \A~4\um  
　　财务费用 Financial expenses ;wfH^2HxE)  
　　投资收益 Investment income 
2~+'vi  
　　其他业务收入 Other operating income Gl=@>Dc%  
　　营业外收入 Non-operating income |I4D(#w.  
　　补贴收入 Subsidy income o K%K+h  
　　其他业务支出 Other operating expenses ?NQD#  
　　营业外支出 Non-operating expenses bl6':m+  
　　所得税 Income tax *pmoLiuB>  
　　直接人工成本差异(direct labor variance) bXk:~LE  
　　直接材料成本差异(direct material variance) WReYF+Uen  
　　在产品计价(work-in-process costing) (gFQK[  
　　联产品成本计算(joint products costing) dV'6m@C
 
　　生产成本汇总程序(accumulation process of procluction cost) l[:^Tf B  
　　制造费用差异(manufacturing expenses variance) P^i6MZ?  
　　实际成本与估计成本(actual cost and estimated cost) uV/)Gb*j  
　　工资费用分配(salary costs allocation) /%c+ eL}l  
　　成本曲线(cost curve) 5B_-nYJDt  
　　农业生产成本(agriculture production cost) \z<ws&z3`$  
　　原始成本和重置成本(original cost and replacement cost) vr5<LNCLQ  
　　工程施工成本 XT\ Td}>  
　　直接成本与间接成本(direct cost and indirect cost) \nn56o@eN  
　　可控成本(controllable cost) 8s\8`2=  
　　制造费用分配(manufacturing expenses allocation) &:IfhS  
　　理论成本与应用成本(theory cost and practice cost) -<u- +CbuT  
　　辅助生产成本分配(auxiliary production cost allocation) "0p +SZ~D  
　　期间,费用 Mp}!+K  
　　成本控制程序(procedure of cost control) 2&3eAJC  
　　成本记录(cost entry, cost recorder cost agenda) u66TrYStG  
　　成本计算分批法(job costing method) y=y/d>=w  
　　成本计算分步法 `\4RFr$  
　　直接人工成本差异(direct labor variance) UXXqE4x  
　　成本控制方法(cost control method)