[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 "mr;!"LA  
　　股本 Share capital 2 >G"A  
　　已归还投资 Investment returned |uVhfD=NG  
　　利润分配-其他转入 Profit appropriation - other transfer in n.P$7%G`2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z%5i^P  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =o]V!MW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +O>1Ed  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund '^"6EF.R  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?LAKH$t  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8&:  *<  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6n3 7R#(  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Vvu+gP'z.  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !^BXai/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 95jJ"4a+  
　　期初未分配利润 Retained earnings, beginning of the year e#]=-^  
　　资本公积-股本溢价 Capital surplus - share premium |9.`qv  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve N }Ozm6
Mc  
　　资本公积-接受现金捐赠 Capital surplus - cash donation zB`)\
 
　　资本公积-股权投资准备 Capital surplus - investment reserve P[-2^1P
"  
　　资本公积-拨款转入 Capital surplus - subsidiary w A<JJ_R  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation yEL^Y'x?  
　　资本公积-其他 Capital surplus - others mwLp~z%OX  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #|`/K[.xd%  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (:W=8G,p  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'V
=w?G 5  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?'uxYeX6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund XmN3[j  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment :{<( )gfk  
　　主营业务收入 Sales -~T?xs0_  
　　主营业务成本 Cost of sales JK
0L&t<  
　　主营业务税金及附加 Sales tax GW a_^  
　　营业费用 Operating expenses PW)XDo7  
　　管理费用 General and administrative expenses >i=^Mh-bm  
　　财务费用 Financial expenses ?z>Zs
D  
　　投资收益 Investment income NltEX14Af  
　　其他业务收入 Other operating income fhlhlOg  
　　营业外收入 Non-operating income v WKUV|  
　　补贴收入 Subsidy income b489sa  
　　其他业务支出 Other operating expenses ~3
 4Ly  
　　营业外支出 Non-operating expenses aV`4M VWOz  
　　所得税 Income tax ._JM3o}F  
　　直接人工成本差异(direct labor variance) Mo`7YS-Y  
　　直接材料成本差异(direct material variance) j2NnDz'  
　　在产品计价(work-in-process costing) n)$T zND  
　　联产品成本计算(joint products costing) H: q(T >/w  
　　生产成本汇总程序(accumulation process of procluction cost) zM?JLNs]<{  
　　制造费用差异(manufacturing expenses variance) |KFRC)g  
　　实际成本与估计成本(actual cost and estimated cost) 8;>vgD  
　　工资费用分配(salary costs allocation) 2@WF]*Z  
　　成本曲线(cost curve) VaQqi>;\  
　　农业生产成本(agriculture production cost) R:HF~}  
　　原始成本和重置成本(original cost and replacement cost) \ A'MEd-  
　　工程施工成本 !DFT}eu  
　　直接成本与间接成本(direct cost and indirect cost) bf]W_I]B  
　　可控成本(controllable cost) m/l#hp+  
　　制造费用分配(manufacturing expenses allocation) +BcJHNIB  
　　理论成本与应用成本(theory cost and practice cost) _:F0>=$  
　　辅助生产成本分配(auxiliary production cost allocation) X=]FVHV;  
　　期间,费用 n|5+HE4@  
　　成本控制程序(procedure of cost control) aV3:wp]Gn  
　　成本记录(cost entry, cost recorder cost agenda) LO
{{3No  
　　成本计算分批法(job costing method) 2VaQxctk  
　　成本计算分步法 ta\AiHm  
　　直接人工成本差异(direct labor variance) bp Q/#\Z  
　　成本控制方法(cost control method)