[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 f]pHJVgFV  
　　股本 Share capital d/8p?Km  
　　已归还投资 Investment returned 'iM#iA8  
　　利润分配-其他转入 Profit appropriation - other transfer in %nS(>X<B  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JpRn)e'Z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m/e*P*\=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @~z4GTF9i  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -lY,lC>{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -Qy@-s $  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit =.`:jZG  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `K7UWtp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /Hs\`Kg"!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !.G knDT  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dEhFuN O<2  
　　期初未分配利润 Retained earnings, beginning of the year +F
?}<P_v  
　　资本公积-股本溢价 Capital surplus - share premium 9xN`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *g*~+B :  
　　资本公积-接受现金捐赠 Capital surplus - cash donation SHc?C&^S  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4<j7F4  
　　资本公积-拨款转入 Capital surplus - subsidiary \wKnX]xGf  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation B,q)<z6<  
　　资本公积-其他 Capital surplus - others 7;I;(iY  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >"q?P^f/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <Fi*
wV  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GI<3L K\  
　　盈余公积-储备基金 Surplus reserve - reserve fund zH13~\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q\nIU7:bZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [Ot<8)Jm  
　　主营业务收入 Sales Al3*? H&  
　　主营业务成本 Cost of sales Z,~PW#8<&  
　　主营业务税金及附加 Sales tax 4 Uk\hgT0  
　　营业费用 Operating expenses _ea|E  8  
　　管理费用 General and administrative expenses )Z*nm<=  
　　财务费用 Financial expenses M?d(-en  
　　投资收益 Investment income \>\_OfY1W  
　　其他业务收入 Other operating income BMo2t'L  
　　营业外收入 Non-operating income F-XL  
　　补贴收入 Subsidy income y&W3CW\:  
　　其他业务支出 Other operating expenses +gyGA/5:d$  
　　营业外支出 Non-operating expenses JLbmh1'  
　　所得税 Income tax 3s0I<cL  
　　直接人工成本差异(direct labor variance) IkuE|  
　　直接材料成本差异(direct material variance)  9+ A~(  
　　在产品计价(work-in-process costing) JA$RY  
　　联产品成本计算(joint products costing) Qp;FVUw9  
　　生产成本汇总程序(accumulation process of procluction cost) V2SHF  
　　制造费用差异(manufacturing expenses variance) :'4",  
　　实际成本与估计成本(actual cost and estimated cost) +w2 `  
　　工资费用分配(salary costs allocation) _]zH4o<p  
　　成本曲线(cost curve) ydTd.`  
　　农业生产成本(agriculture production cost) -uNM_|MO  
　　原始成本和重置成本(original cost and replacement cost) V6bjVd9|Z  
　　工程施工成本 0iV~MQZ(  
　　直接成本与间接成本(direct cost and indirect cost) ;LC?3.  
　　可控成本(controllable cost) oO^=%Mc(  
　　制造费用分配(manufacturing expenses allocation) <2e[;$  
　　理论成本与应用成本(theory cost and practice cost) 6IJH%qUx'  
　　辅助生产成本分配(auxiliary production cost allocation) z?t75#u9.  
　　期间,费用 r+usMF<'  
　　成本控制程序(procedure of cost control) Mt*V-`+\  
　　成本记录(cost entry, cost recorder cost agenda) I_Omv{&u  
　　成本计算分批法(job costing method) wzF%R{;  
　　成本计算分步法 n= q7*<l  
　　直接人工成本差异(direct labor variance) `n"PHur  
　　成本控制方法(cost control method)