[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 3!}#@<j  
　　股本 Share capital F0|T%!FB>%  
　　已归还投资 Investment returned I#,,h4C  
　　利润分配-其他转入 Profit appropriation - other transfer in uUJ2d84tV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -p)HH@6a  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve c'(]n]a%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund r!zNcN(%cs  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o2.! G  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W35nnBU  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit gz88$BT  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 95+}NJ;r  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oFsMQ Py  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :*8@MjZ4  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `hfwZ*s  
　　期初未分配利润 Retained earnings, beginning of the year Z$pR_dazU  
　　资本公积-股本溢价 Capital surplus - share premium -kJF@w6u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve SZ0Zi\W  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ']dTW#i  
　　资本公积-股权投资准备 Capital surplus - investment reserve ogPfz/ hw  
　　资本公积-拨款转入 Capital surplus - subsidiary `Yut1N  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +&t{IP(?  
　　资本公积-其他 Capital surplus - others B]hZ4.B1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Qvq BT  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p\,lbrv  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZWr\v!4  
　　盈余公积-储备基金 Surplus reserve - reserve fund JLeV@NO  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `^6}Dn  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment !#X^nlc  
　　主营业务收入 Sales > W0hrt?b  
　　主营业务成本 Cost of sales Kc(_?`  
　　主营业务税金及附加 Sales tax S=my;M-  
　　营业费用 Operating expenses zxj!ihs<  
　　管理费用 General and administrative expenses t,H, *2  
　　财务费用 Financial expenses 1'g?B `  
　　投资收益 Investment income \myj Y  
　　其他业务收入 Other operating income ?,Hk]Rl3  
　　营业外收入 Non-operating income F-ZD6l 9O  
　　补贴收入 Subsidy income q|j;dI&  
　　其他业务支出 Other operating expenses M35}
5
+  
　　营业外支出 Non-operating expenses yRy9*r=  
　　所得税 Income tax K'71uW>  
　　直接人工成本差异(direct labor variance) @Xh4ZMyEx  
　　直接材料成本差异(direct material variance) S-L6KA{  
　　在产品计价(work-in-process costing) K@d`jb4T  
　　联产品成本计算(joint products costing) )pzXC  
　　生产成本汇总程序(accumulation process of procluction cost) BkC(9[Ei  
　　制造费用差异(manufacturing expenses variance) L72GF5+!!  
　　实际成本与估计成本(actual cost and estimated cost) D QZS%)  
　　工资费用分配(salary costs allocation) WUxr@0  
　　成本曲线(cost curve) R `'@$"  
　　农业生产成本(agriculture production cost) jLEU V  
　　原始成本和重置成本(original cost and replacement cost) a'A0CQ
 
　　工程施工成本 R vY `9D  
　　直接成本与间接成本(direct cost and indirect cost) P]y5E9 k  
　　可控成本(controllable cost) KYeA=  
　　制造费用分配(manufacturing expenses allocation) lF#Kg!-l  
　　理论成本与应用成本(theory cost and practice cost) JlH|=nIaj6  
　　辅助生产成本分配(auxiliary production cost allocation) CBv BBt*  
　　期间,费用 "=RB #  
　　成本控制程序(procedure of cost control) @emZwN"m  
　　成本记录(cost entry, cost recorder cost agenda) *}0Q S@FN  
　　成本计算分批法(job costing method) [Z[)hUXE?  
　　成本计算分步法 %Cr-cR0  
　　直接人工成本差异(direct labor variance) Dp'/uCW)  
　　成本控制方法(cost control method)