[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 GMW,*if8p  
　　股本 Share capital F[saP0 *  
　　已归还投资 Investment returned *f5l=lDOB  
　　利润分配-其他转入 Profit appropriation - other transfer in 8!mc@$Z  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e}0:"R%E  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u=r`t(Z1H  
　　利润分配-提取储备基金 Profit appropriation - reserve fund #`;/KNp 9  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2 -Xdoxw  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )zq.4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $Z?\>K0i  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]X
eO0Y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve p@YB?#Im  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends < ?h%k"5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Fl3#D7K  
　　期初未分配利润 Retained earnings, beginning of the year {_#yz\j  
　　资本公积-股本溢价 Capital surplus - share premium "w_N'-}#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve rR,2UZR  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -?6MU~"GK  
　　资本公积-股权投资准备 Capital surplus - investment reserve l&$$w!n0w  
　　资本公积-拨款转入 Capital surplus - subsidiary iWLa>z|,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation T*~H m  
　　资本公积-其他 Capital surplus - others pFsc}R/0/8  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tNIlzR-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X"q!Y#)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve a%BeqSZh  
　　盈余公积-储备基金 Surplus reserve - reserve fund
&|Pu-A"5~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund re &E {  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment LfLFu9#:w  
　　主营业务收入 Sales Thr*^0$C  
　　主营业务成本 Cost of sales pS[KBQ"F  
　　主营业务税金及附加 Sales tax p?X02 >yA  
　　营业费用 Operating expenses x9W(cKB'S  
　　管理费用 General and administrative expenses }_ mT l@*  
　　财务费用 Financial expenses RthT\%R  
　　投资收益 Investment income otJ!UfpR8  
　　其他业务收入 Other operating income 3WY$WRv  
　　营业外收入 Non-operating income !yOeW0/2[  
　　补贴收入 Subsidy income J#2!ZQE 3  
　　其他业务支出 Other operating expenses ]i*](UQ  
　　营业外支出 Non-operating expenses ww k PF  
　　所得税 Income tax Jb["4X;h  
　　直接人工成本差异(direct labor variance) jZoNi  
　　直接材料成本差异(direct material variance) p4K.NdUH  
　　在产品计价(work-in-process costing) 8Q{9>^  
　　联产品成本计算(joint products costing) X"fh@.  
　　生产成本汇总程序(accumulation process of procluction cost) 6\jf|:h  
　　制造费用差异(manufacturing expenses variance) hsKmnH@#  
　　实际成本与估计成本(actual cost and estimated cost) 2[fN\e{  
　　工资费用分配(salary costs allocation) *Vw\' %p*  
　　成本曲线(cost curve) k0-G$|QgIp  
　　农业生产成本(agriculture production cost) Wu6<\^A  
　　原始成本和重置成本(original cost and replacement cost) 9@ 16w  
　　工程施工成本 q.4A(,  
　　直接成本与间接成本(direct cost and indirect cost) dq1:s1  
　　可控成本(controllable cost) @4$\ 5%j  
　　制造费用分配(manufacturing expenses allocation) ;a{:%t  
　　理论成本与应用成本(theory cost and practice cost) l`-bFmpA  
　　辅助生产成本分配(auxiliary production cost allocation) RP5+d  
　　期间,费用 mo{MR:> )  
　　成本控制程序(procedure of cost control) `#-P[q<v-  
　　成本记录(cost entry, cost recorder cost agenda) D}C,![   
　　成本计算分批法(job costing method) aVL=K  
　　成本计算分步法 Sn4[3JV$l  
　　直接人工成本差异(direct labor variance) wCf~O'XLw  
　　成本控制方法(cost control method)