[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 R [c_L=  
　　股本 Share capital fjFy$NX&>  
　　已归还投资 Investment returned xpk|?/6  
　　利润分配-其他转入 Profit appropriation - other transfer in Q'VS]n  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;'p'8lts  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7`}z7nk  
　　利润分配-提取储备基金 Profit appropriation - reserve fund W#[!8d35$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2~<0<^j/]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C0%%
@ 2+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit AL0Rn e N  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2&m7pcls  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [oj"Tn(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4=Ey\Px  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >g&`g}xZQ  
　　期初未分配利润 Retained earnings, beginning of the year _+En%p.m  
　　资本公积-股本溢价 Capital surplus - share premium ^XM;D/Gp~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wO#+8js  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [XXN0+ /  
　　资本公积-股权投资准备 Capital surplus - investment reserve n1Jz49[r  
　　资本公积-拨款转入 Capital surplus - subsidiary YSgF'qq\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation l+6(|"md  
　　资本公积-其他 Capital surplus - others hgK=fHJk  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >$DqG$D   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve umzYJ>2t  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve  o2  
　　盈余公积-储备基金 Surplus reserve - reserve fund N+5^h(~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund VaxO L61xE  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {%{GZ  
　　主营业务收入 Sales OX4D'  
　　主营业务成本 Cost of sales 7VcVI? ?  
　　主营业务税金及附加 Sales tax y6}):|  
　　营业费用 Operating expenses lWvd"Vlt  
　　管理费用 General and administrative expenses "N]o5d  
　　财务费用 Financial expenses {M/c!
  
　　投资收益 Investment income "44?n <1  
　　其他业务收入 Other operating income Tm52=+uf$  
　　营业外收入 Non-operating income I0K!Kcu5Iu  
　　补贴收入 Subsidy income K*$#D1hG  
　　其他业务支出 Other operating expenses {R;M`EU>  
　　营业外支出 Non-operating expenses s.'\&B[  
　　所得税 Income tax <q2nZI^  
　　直接人工成本差异(direct labor variance) _eV n#!|  
　　直接材料成本差异(direct material variance) )1Nnn  
　　在产品计价(work-in-process costing) Jr)`shJ"  
　　联产品成本计算(joint products costing) t[hocl/6  
　　生产成本汇总程序(accumulation process of procluction cost) 9 w1ONw8v  
　　制造费用差异(manufacturing expenses variance) &Fjilx'k  
　　实际成本与估计成本(actual cost and estimated cost) :-La $I>  
　　工资费用分配(salary costs allocation) 493i*j5r)l  
　　成本曲线(cost curve) bK\WdG\;  
　　农业生产成本(agriculture production cost) 8"mW!M  
　　原始成本和重置成本(original cost and replacement cost) .A)Un/k7  
　　工程施工成本 :)95 b fa.  
　　直接成本与间接成本(direct cost and indirect cost) AijTT%  
　　可控成本(controllable cost) Aq%^>YAp  
　　制造费用分配(manufacturing expenses allocation) bpa O`[*  
　　理论成本与应用成本(theory cost and practice cost) +wozjjc  
　　辅助生产成本分配(auxiliary production cost allocation) *)1Vs'!-  
　　期间,费用 0WE1}.J<  
　　成本控制程序(procedure of cost control) 8G&+  
　　成本记录(cost entry, cost recorder cost agenda) GA.bRN2CI2  
　　成本计算分批法(job costing method) 8zDH<Gb  
　　成本计算分步法 BK9x`Oo2  
　　直接人工成本差异(direct labor variance) s}9tK
(4v  
　　成本控制方法(cost control method)