[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 H*m3i;"4p\  
　　股本 Share capital e3#0r  
　　已归还投资 Investment returned Wbq0K6X  
　　利润分配-其他转入 Profit appropriation - other transfer in :F |ll?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5@lVuMIYT  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3s]aXz:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund bu?4$O  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kF;N}O2?{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4'+g/i1S F  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +]3kcm7B  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends r|_@S[hZg  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &KYPi'C9!z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [u $X.=(  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6e;POW  
　　期初未分配利润 Retained earnings, beginning of the year _qxBjB4t"a  
　　资本公积-股本溢价 Capital surplus - share premium hCOCX _  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  [HEljEv  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~n"?*I`  
　　资本公积-股权投资准备 Capital surplus - investment reserve
w;{=
 
　　资本公积-拨款转入 Capital surplus - subsidiary YYN'LF#j  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation `pYyr/  
　　资本公积-其他 Capital surplus - others lR >p  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l(y,lK=YP1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6!`GUU  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A_\`Gj!s%  
　　盈余公积-储备基金 Surplus reserve - reserve fund [;Y,nSw  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;/h&40&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0H+!v  
　　主营业务收入 Sales +n%d,Pz  
　　主营业务成本 Cost of sales \8Hs[H!  
　　主营业务税金及附加 Sales tax }`$s"Iv@  
　　营业费用 Operating expenses -d.i4X3j  
　　管理费用 General and administrative expenses Vb8Q
h601  
　　财务费用 Financial expenses *mJ\Tzc)  
　　投资收益 Investment income (KLhF  
　　其他业务收入 Other operating income 5SMV3~*P  
　　营业外收入 Non-operating income SDc8\ms  
　　补贴收入 Subsidy income !(F?Np Am  
　　其他业务支出 Other operating expenses .iC!Ttr  
　　营业外支出 Non-operating expenses Eq?U$eE  
　　所得税 Income tax s&4&\Aq}x#  
　　直接人工成本差异(direct labor variance) FVxORQI  
　　直接材料成本差异(direct material variance) b8 E{~z  
　　在产品计价(work-in-process costing) lhC^Upqw  
　　联产品成本计算(joint products costing) 
#Dea$  
　　生产成本汇总程序(accumulation process of procluction cost) `Frr?.3&-  
　　制造费用差异(manufacturing expenses variance) *iN5/w{VG  
　　实际成本与估计成本(actual cost and estimated cost) =.qX u+  
　　工资费用分配(salary costs allocation) i-}Tt<^  
　　成本曲线(cost curve) M2$
Hb_S{  
　　农业生产成本(agriculture production cost) K))P 2ss  
　　原始成本和重置成本(original cost and replacement cost) OQIr"  
　　工程施工成本 Yr*!
T= z  
　　直接成本与间接成本(direct cost and indirect cost) O I0N(V  
　　可控成本(controllable cost) Ne)3@?  
　　制造费用分配(manufacturing expenses allocation) ;X N Ahg7  
　　理论成本与应用成本(theory cost and practice cost) Ou4 `#7FR  
　　辅助生产成本分配(auxiliary production cost allocation) AQ?;UDqU  
　　期间,费用 vGnFX0?h  
　　成本控制程序(procedure of cost control) )<f4F!?,A  
　　成本记录(cost entry, cost recorder cost agenda) ?t/G@  
　　成本计算分批法(job costing method) .Y0O.  
　　成本计算分步法 r1Hh @sxn  
　　直接人工成本差异(direct labor variance) RrT`]1".  
　　成本控制方法(cost control method)