[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 *j9hjq0j  
　　股本 Share capital Ui^~A  
　　已归还投资 Investment returned ,/XeG`vk  
　　利润分配-其他转入 Profit appropriation - other transfer in =.sg$VX  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5\?\|*WT  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u@"nVHgMJ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )
Ekd  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,k,RXgQ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {`Jr$*;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit T@S\:P  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends b `7vWyp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
V\!6K  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q$<M2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares hI^H qv  
　　期初未分配利润 Retained earnings, beginning of the year ]+!{^h$  
　　资本公积-股本溢价 Capital surplus - share premium CXe2G5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YEbB3N
  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 'pa>;{  
　　资本公积-股权投资准备 Capital surplus - investment reserve x$
6`k  
　　资本公积-拨款转入 Capital surplus - subsidiary r&MHww1i  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation E/OJ}3Rf  
　　资本公积-其他 Capital surplus - others kzK4i!}  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve nQ$4W  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "X.JD  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _`H2CXGg  
　　盈余公积-储备基金 Surplus reserve - reserve fund /F(wb_!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund m$bX;F}T  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment MKnG:)T<?l  
　　主营业务收入 Sales 0Bo7EV  
　　主营业务成本 Cost of sales y,i ~w |4  
　　主营业务税金及附加 Sales tax @jKiE%OP  
　　营业费用 Operating expenses FLqF!N\G  
　　管理费用 General and administrative expenses x=/`W^t2  
　　财务费用 Financial expenses ^hc&rD)_  
　　投资收益 Investment income _4#8o\  
　　其他业务收入 Other operating income 9L"Z ~CUL  
　　营业外收入 Non-operating income T~238C{vh  
　　补贴收入 Subsidy income TSl:a &  
　　其他业务支出 Other operating expenses &yQi lyU{V  
　　营业外支出 Non-operating expenses 5Oa`1?C1  
　　所得税 Income tax J0 [^hH  
　　直接人工成本差异(direct labor variance) t7t?xk!2  
　　直接材料成本差异(direct material variance) WRq:xDRn0  
　　在产品计价(work-in-process costing) |<Cz#| ,q  
　　联产品成本计算(joint products costing) ({R-JkW:;  
　　生产成本汇总程序(accumulation process of procluction cost) [YGPcGw  
　　制造费用差异(manufacturing expenses variance) ^tw\F7  
　　实际成本与估计成本(actual cost and estimated cost) X J+y5at  
　　工资费用分配(salary costs allocation) eplz5%<  
　　成本曲线(cost curve)
']bpsn  
　　农业生产成本(agriculture production cost) F7FUoew<  
　　原始成本和重置成本(original cost and replacement cost) ,t
2yw  
　　工程施工成本 )@IDmz>  
　　直接成本与间接成本(direct cost and indirect cost) {pV \]E\]  
　　可控成本(controllable cost) zQ&k$l9  
　　制造费用分配(manufacturing expenses allocation) h.QsI`@f  
　　理论成本与应用成本(theory cost and practice cost) k^JV37;bl  
　　辅助生产成本分配(auxiliary production cost allocation) sQ)D.9\~  
　　期间,费用  \z~wm&  
　　成本控制程序(procedure of cost control) 8|Q=9mmWOh  
　　成本记录(cost entry, cost recorder cost agenda) MHuQGc"e+4  
　　成本计算分批法(job costing method)
4(h19-V  
　　成本计算分步法 3U_-sMOB|  
　　直接人工成本差异(direct labor variance) <l:c O$ m  
　　成本控制方法(cost control method)