[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.)U<`||  
　　股本 Share capital r6-'p0|   
　　已归还投资 Investment returned S-:7P.#Q  
　　利润分配-其他转入 Profit appropriation - other transfer in tK|hC [  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IJnr^S8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3*gWcPGe  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ptmPO4f  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Px4zI9;cB  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g loo].z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit E4'D4@\W  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3&@MZF&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^JMSe-  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'c<@SVF{Zz  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ye}y
_W  
　　期初未分配利润 Retained earnings, beginning of the year =;3|?J0=  
　　资本公积-股本溢价 Capital surplus - share premium XabrX|B#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (;T;?v`-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation `<>8tZS9"  
　　资本公积-股权投资准备 Capital surplus - investment reserve <>JDA(F"  
　　资本公积-拨款转入 Capital surplus - subsidiary  1Nk}W!v  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +G_6Ek4  
　　资本公积-其他 Capital surplus - others ~5wCehSb  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1*r{%6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [<sBnHbvQ.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '+X9MzU*\  
　　盈余公积-储备基金 Surplus reserve - reserve fund Dg#Ab8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund =k[!p'~jD  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 00G[`a5  
　　主营业务收入 Sales ZH%[wQ~4  
　　主营业务成本 Cost of sales 7q|(ZZa  
　　主营业务税金及附加 Sales tax )vS##-[_  
　　营业费用 Operating expenses  j>s%q.  
　　管理费用 General and administrative expenses yg2~qa:dZ  
　　财务费用 Financial expenses Y#6@0Nn[G  
　　投资收益 Investment income r\[HR
^`  
　　其他业务收入 Other operating income =I/J !}.  
　　营业外收入 Non-operating income DoPm{055J  
　　补贴收入 Subsidy income "MXd!  
　　其他业务支出 Other operating expenses ;:9 x.IkxC  
　　营业外支出 Non-operating expenses 5Kv=;o=U  
　　所得税 Income tax EW4XFP4 c  
　　直接人工成本差异(direct labor variance) _jZDSz|Yb  
　　直接材料成本差异(direct material variance) ZrA\a#z"<  
　　在产品计价(work-in-process costing) [-$&pB>w8'  
　　联产品成本计算(joint products costing) ORx,n7
-  
　　生产成本汇总程序(accumulation process of procluction cost) ~|J6M  
　　制造费用差异(manufacturing expenses variance) cp?`\P  
　　实际成本与估计成本(actual cost and estimated cost) {djOU 9]  
　　工资费用分配(salary costs allocation) N"t,6tH  
　　成本曲线(cost curve) 8XJ%Yuu  
　　农业生产成本(agriculture production cost) ;g m){ g  
　　原始成本和重置成本(original cost and replacement cost) 3 XfXMVm  
　　工程施工成本 e`$v\7K  
　　直接成本与间接成本(direct cost and indirect cost) NE9e brK  
　　可控成本(controllable cost) >M:5yk@  
　　制造费用分配(manufacturing expenses allocation) +d6E)~qKL  
　　理论成本与应用成本(theory cost and practice cost) 'KQuz)-  
　　辅助生产成本分配(auxiliary production cost allocation) z7PPwTBa  
　　期间,费用 '*3+'>  
　　成本控制程序(procedure of cost control) ']vX  
　　成本记录(cost entry, cost recorder cost agenda) wOi>i`D&  
　　成本计算分批法(job costing method) S|]~,l2]}  
　　成本计算分步法 x2ol  
　　直接人工成本差异(direct labor variance) q] Qgg  
　　成本控制方法(cost control method)