[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 Rr>h8Ni <  
　　股本 Share capital `Gp!Y  
　　已归还投资 Investment returned K'zG[[P  
　　利润分配-其他转入 Profit appropriation - other transfer in Ho:X. Z9A^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Yi+~}YP.E(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !p~K;p,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund H;OPA8\n  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =wy
3h0k^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2i3& 3oz]O  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Ut xe  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2dF:;k k  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve WaRYrTDv64  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !bi}9w  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares axW4cS ?  
　　期初未分配利润 Retained earnings, beginning of the year Qb;5:U/x  
　　资本公积-股本溢价 Capital surplus - share premium br9`77J8  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve HBFuA.",  
　　资本公积-接受现金捐赠 Capital surplus - cash donation mTW@E#)n  
　　资本公积-股权投资准备 Capital surplus - investment reserve sC .R.  
　　资本公积-拨款转入 Capital surplus - subsidiary mrfc.{`[  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !7K-Kqn  
　　资本公积-其他 Capital surplus - others >WW5Apy[  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5E+k}S]M$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S-Y(Vn4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rpNe8"sh  
　　盈余公积-储备基金 Surplus reserve - reserve fund :tA|g  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O<x53MN^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *ppb4R;CW  
　　主营业务收入 Sales KrFV4J[  
　　主营业务成本 Cost of sales XTZI!
 
　　主营业务税金及附加 Sales tax *0^t;A+  
　　营业费用 Operating expenses ",ic" ~  
　　管理费用 General and administrative expenses M\s^>7es  
　　财务费用 Financial expenses 0CD2o\`8  
　　投资收益 Investment income JqdNO:8  
　　其他业务收入 Other operating income QJG]z'c+  
　　营业外收入 Non-operating income j{nkus2  
　　补贴收入 Subsidy income @
Yq!   
　　其他业务支出 Other operating expenses _ 5nQe !  
　　营业外支出 Non-operating expenses sKX%<n$  
　　所得税 Income tax %V$ujun`  
　　直接人工成本差异(direct labor variance) "iof -b=ys  
　　直接材料成本差异(direct material variance) `f^`i~c\  
　　在产品计价(work-in-process costing) Wb4%=2Qn  
　　联产品成本计算(joint products costing) w^*jhvV%kW  
　　生产成本汇总程序(accumulation process of procluction cost) vR?L/G^.  
　　制造费用差异(manufacturing expenses variance) 8<g_JW[%  
　　实际成本与估计成本(actual cost and estimated cost) y^C;?B<  
　　工资费用分配(salary costs allocation) b'N"?W^YQ  
　　成本曲线(cost curve) , "zS  pN  
　　农业生产成本(agriculture production cost) FVsNOU  
　　原始成本和重置成本(original cost and replacement cost) Dz&4za+{  
　　工程施工成本 ubhem(p#  
　　直接成本与间接成本(direct cost and indirect cost) OD"eB?  
　　可控成本(controllable cost) qR_"aQ7s2  
　　制造费用分配(manufacturing expenses allocation) iR#jBqXD  
　　理论成本与应用成本(theory cost and practice cost) zYOPE 6E  
　　辅助生产成本分配(auxiliary production cost allocation) <MN+2^ed&  
　　期间,费用 utwh"E&W  
　　成本控制程序(procedure of cost control) $Mx.8FC +  
　　成本记录(cost entry, cost recorder cost agenda) 1ezQzc2-R  
　　成本计算分批法(job costing method) 2597#O  
　　成本计算分步法 r/Pg,si  
　　直接人工成本差异(direct labor variance) LFSOHJj  
　　成本控制方法(cost control method)