[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 c'+r[rSn1  
　　股本 Share capital thPH_DW>eb  
　　已归还投资 Investment returned px>>]>ZMH  
　　利润分配-其他转入 Profit appropriation - other transfer in fF>qU-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =Xjuz:9D~  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !;aC9VhSU  
　　利润分配-提取储备基金 Profit appropriation - reserve fund RpK,ixbtA+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m=.7f
9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7oe@bS/Z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit x\hn;i<  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -mHhB(Td'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,N7
l/6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O4PdN?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mjl!Nth:<  
　　期初未分配利润 Retained earnings, beginning of the year `/JR}g{O  
　　资本公积-股本溢价 Capital surplus - share premium sHTePEJ_h  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 01c/;B  
　　资本公积-接受现金捐赠 Capital surplus - cash donation R,w54},  
　　资本公积-股权投资准备 Capital surplus - investment reserve v~2XGm  
　　资本公积-拨款转入 Capital surplus - subsidiary sR>;h /  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~<aeA'>OA  
　　资本公积-其他 Capital surplus - others &/hr-5k  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Bb[0\Hs7  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Vc52s+7=8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve KO]?>>5S6  
　　盈余公积-储备基金 Surplus reserve - reserve fund .-u
k
  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund KvJP(!{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @ U8}sH^  
　　主营业务收入 Sales eN<pU%7  
　　主营业务成本 Cost of sales _ K+V?-=  
　　主营业务税金及附加 Sales tax {.D2ON  
　　营业费用 Operating expenses ck
jVa\  
　　管理费用 General and administrative expenses _IKP{WNB  
　　财务费用 Financial expenses PDq}Tq  
　　投资收益 Investment income uCP6;~Ns  
　　其他业务收入 Other operating income g.Caapy  
　　营业外收入 Non-operating income d!QD vO  
　　补贴收入 Subsidy income mf;^b.mKh  
　　其他业务支出 Other operating expenses =7]Q6h@X  
　　营业外支出 Non-operating expenses 8X ?GY8W:  
　　所得税 Income tax ;p#Z:6  
　　直接人工成本差异(direct labor variance) &iND &>?  
　　直接材料成本差异(direct material variance) svq9@!go  
　　在产品计价(work-in-process costing) !Zyx$2K  
　　联产品成本计算(joint products costing) n|mJ E,N  
　　生产成本汇总程序(accumulation process of procluction cost) !!+/Wgd:6  
　　制造费用差异(manufacturing expenses variance) %AEK[W+0  
　　实际成本与估计成本(actual cost and estimated cost) `/wq3+?  
　　工资费用分配(salary costs allocation) /Xu;/MMpd3  
　　成本曲线(cost curve) QVG0>,+}$  
　　农业生产成本(agriculture production cost) /ro
mTK4  
　　原始成本和重置成本(original cost and replacement cost) rGn5Q
V  
　　工程施工成本 ok>P [ &!  
　　直接成本与间接成本(direct cost and indirect cost) hKH$AEHEU}  
　　可控成本(controllable cost) IQ lw 914  
　　制造费用分配(manufacturing expenses allocation) `^&1
5?Wk  
　　理论成本与应用成本(theory cost and practice cost) 1^60I#Vr@  
　　辅助生产成本分配(auxiliary production cost allocation) _> |R-vQ8  
　　期间,费用 1Oca@E\Z.  
　　成本控制程序(procedure of cost control) D#/%*|  
　　成本记录(cost entry, cost recorder cost agenda) (@WDvgi(  
　　成本计算分批法(job costing method) o3i,B),K  
　　成本计算分步法 csFJ 5  
　　直接人工成本差异(direct labor variance) kHJDX;  
　　成本控制方法(cost control method)