[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 x'SIHV4M@Q  
　　股本 Share capital d@zxgn7o  
　　已归还投资 Investment returned +>yspOEz  
　　利润分配-其他转入 Profit appropriation - other transfer in dTte4lh  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ft0tRv(s:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L=P8;Gj)  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }G!'SZ$F 5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s!1/Bm|_T  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @g*[}`8]y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 735l&(3A\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends o@C|*TXN  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N x
^JC_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]I]G3 e  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `S4G+j>u6  
　　期初未分配利润 Retained earnings, beginning of the year 6="o&!  
　　资本公积-股本溢价 Capital surplus - share premium \gv-2.,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve i~*6JB|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation =` Ky N/  
　　资本公积-股权投资准备 Capital surplus - investment reserve Yq:/dpA_  
　　资本公积-拨款转入 Capital surplus - subsidiary /q/^B>]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z]=Ks_7  
　　资本公积-其他 Capital surplus - others }r"E\~E  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve iTF%}(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p:ZQ*Ue  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "chf\-!$  
　　盈余公积-储备基金 Surplus reserve - reserve fund gV*4{d`  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund i.7$~}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment R@`xS<`L/  
　　主营业务收入 Sales
OT"jV  
　　主营业务成本 Cost of sales n"Jj'8k  
　　主营业务税金及附加 Sales tax ^PMA"!n8  
　　营业费用 Operating expenses ~
bis!(}p-  
　　管理费用 General and administrative expenses 0rif,{"  
　　财务费用 Financial expenses ]{I>HA5[  
　　投资收益 Investment income IWwOP{ <ZQ  
　　其他业务收入 Other operating income m
M_ gOd  
　　营业外收入 Non-operating income f/Z-dM\e  
　　补贴收入 Subsidy income tA9Ew{3s  
　　其他业务支出 Other operating expenses i?)bF!J  
　　营业外支出 Non-operating expenses QX_![
|=  
　　所得税 Income tax %f(4 jQ0I  
　　直接人工成本差异(direct labor variance) U8%IpI;  
　　直接材料成本差异(direct material variance) v
i[~Qt  
　　在产品计价(work-in-process costing) /Wdrpv-%,1  
　　联产品成本计算(joint products costing) h645;sb0  
　　生产成本汇总程序(accumulation process of procluction cost) #kJ8 qN  
　　制造费用差异(manufacturing expenses variance) &?gcnMg$,J  
　　实际成本与估计成本(actual cost and estimated cost) ZY;g)`E1  
　　工资费用分配(salary costs allocation) PI8ag  
　　成本曲线(cost curve) BL%&n*&  
　　农业生产成本(agriculture production cost) Z$35`:x&h  
　　原始成本和重置成本(original cost and replacement cost) jT;'T$  
　　工程施工成本 '|M} 3sL  
　　直接成本与间接成本(direct cost and indirect cost) +RK/u  
　　可控成本(controllable cost) Eh"Y<]$  
　　制造费用分配(manufacturing expenses allocation) 0
eOdE+  
　　理论成本与应用成本(theory cost and practice cost) DvA#zX[  
　　辅助生产成本分配(auxiliary production cost allocation) qc.9GC  
　　期间,费用 /N@NT/.M<  
　　成本控制程序(procedure of cost control) HhzPKd  
　　成本记录(cost entry, cost recorder cost agenda) sr~VvciIy  
　　成本计算分批法(job costing method) 5F:\U  
　　成本计算分步法 [yRqSB  
　　直接人工成本差异(direct labor variance) 5Iv"  
　　成本控制方法(cost control method)