[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 e(I;[G +%,  
　　股本 Share capital MU4BAN  
　　已归还投资 Investment returned WMS~Bk+!  
　　利润分配-其他转入 Profit appropriation - other transfer in G\R6=K:f7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c*r@ QmB:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^HU>fkSk  
　　利润分配-提取储备基金 Profit appropriation - reserve fund BCO (,k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M?5voV*  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ymn@1BA8J  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit liBFx6\"S  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends JQ
|*XU  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `YY07( %  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mA#;6?6  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cSjX/%*!m  
　　期初未分配利润 Retained earnings, beginning of the year V@ +X4`T  
　　资本公积-股本溢价 Capital surplus - share premium 7Y)i>[u3  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Bjh8uW G  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +i[@+`  
　　资本公积-股权投资准备 Capital surplus - investment reserve Kpkpr`:)]  
　　资本公积-拨款转入 Capital surplus - subsidiary vXZ )  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9rIv-& 7'm  
　　资本公积-其他 Capital surplus - others &UVqFo  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve nt@uVwfQ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dGUiMix{N  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nchpD@'t  
　　盈余公积-储备基金 Surplus reserve - reserve fund >%5GMx>m  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund (Q.tH  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ol~ tfS  
　　主营业务收入 Sales Md0`/F:+2  
　　主营业务成本 Cost of sales 2V~uPZ  
　　主营业务税金及附加 Sales tax
cG(%P$  
　　营业费用 Operating expenses !^EA}N.u  
　　管理费用 General and administrative expenses cYvt!M\ed  
　　财务费用 Financial expenses oFhBq0@  
　　投资收益 Investment income |WNI[49  
　　其他业务收入 Other operating income MShcZtN  
　　营业外收入 Non-operating income :UX8^+bfZ  
　　补贴收入 Subsidy income I+`>e*:@W  
　　其他业务支出 Other operating expenses *\_>=sS x;  
　　营业外支出 Non-operating expenses t*fH&8(  
　　所得税 Income tax )(rr1^Xer  
　　直接人工成本差异(direct labor variance) C~^T=IP  
　　直接材料成本差异(direct material variance) 8bf@<VTO_  
　　在产品计价(work-in-process costing) D~TlG@Pq  
　　联产品成本计算(joint products costing) wv=U[:Y  
　　生产成本汇总程序(accumulation process of procluction cost) s@g
_F  
　　制造费用差异(manufacturing expenses variance) Bat@  
　　实际成本与估计成本(actual cost and estimated cost) b!`6s  
　　工资费用分配(salary costs allocation) \=$G94%  
　　成本曲线(cost curve) [;l;kom  
　　农业生产成本(agriculture production cost) p<&>1}j=  
　　原始成本和重置成本(original cost and replacement cost) Zad>iw}  
　　工程施工成本 wKoar  
　　直接成本与间接成本(direct cost and indirect cost) #ApmJLeCO  
　　可控成本(controllable cost) CtUAbR  
　　制造费用分配(manufacturing expenses allocation) ] .Ra=^q  
　　理论成本与应用成本(theory cost and practice cost) e.Jaq^Gw|  
　　辅助生产成本分配(auxiliary production cost allocation) tv2k&\1  
　　期间,费用 TH55@1W,[  
　　成本控制程序(procedure of cost control) EWXv3N2)  
　　成本记录(cost entry, cost recorder cost agenda) ;iQw2XhT  
　　成本计算分批法(job costing method) !| q19$  
　　成本计算分步法 9!0-~,o  
　　直接人工成本差异(direct labor variance) "`mG_qHI[  
　　成本控制方法(cost control method)