[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 \"?5CHz*  
　　股本 Share capital ;n;bap  
　　已归还投资 Investment returned s(shgI 3g  
　　利润分配-其他转入 Profit appropriation - other transfer in #^eXnhj9  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *MZa|Xy  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gP:H_nVh  
　　利润分配-提取储备基金 Profit appropriation - reserve fund m}o4Vr;"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund KBy*QA  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YuKg|<WO  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7':qx}c#!1  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends jP"l5  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <5:`tC2  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T6fm`uL&L  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ])H[>.?K  
　　期初未分配利润 Retained earnings, beginning of the year Q,<V)  
　　资本公积-股本溢价 Capital surplus - share premium !OL[1_-4|K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \9T/%[r#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :|PgGhW  
　　资本公积-股权投资准备 Capital surplus - investment reserve 'fr~1pmx#3  
　　资本公积-拨款转入 Capital surplus - subsidiary CH+mzy  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^%jk.*  
　　资本公积-其他 Capital surplus - others xmBGZ4f%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PQA}_o  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V"DilV$v  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hmM2c15T5  
　　盈余公积-储备基金 Surplus reserve - reserve fund jltW@co2sV  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &_W~d0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment JJVdq-k+`  
　　主营业务收入 Sales Auk#pO#  
　　主营业务成本 Cost of sales dxK3462  
　　主营业务税金及附加 Sales tax *d mS'/  
　　营业费用 Operating expenses IT=<p60"  
　　管理费用 General and administrative expenses 1?,1EYT"  
　　财务费用 Financial expenses 'jj|bN  
　　投资收益 Investment income t?;\'  
　　其他业务收入 Other operating income kYnp$8  
　　营业外收入 Non-operating income l[u=_uaYl  
　　补贴收入 Subsidy income =dDr:Y<@*  
　　其他业务支出 Other operating expenses "z9 p(|oZ  
　　营业外支出 Non-operating expenses br4?_,   
　　所得税 Income tax gjDxgNpa  
　　直接人工成本差异(direct labor variance) ?:+sjHzXT  
　　直接材料成本差异(direct material variance) Z|6,*XEc   
　　在产品计价(work-in-process costing) x#c%+  
　　联产品成本计算(joint products costing) SKeX~uLz  
　　生产成本汇总程序(accumulation process of procluction cost) > xie+ ^  
　　制造费用差异(manufacturing expenses variance) 1Zt>andBF  
　　实际成本与估计成本(actual cost and estimated cost) E UjA-L(  
　　工资费用分配(salary costs allocation) >Pf\"%*  
　　成本曲线(cost curve) ^g N/5
 
　　农业生产成本(agriculture production cost) w~wg[d  
　　原始成本和重置成本(original cost and replacement cost) &"'Z)iWm  
　　工程施工成本 Ze"m;T  
　　直接成本与间接成本(direct cost and indirect cost) i$JN s)I%  
　　可控成本(controllable cost) Y=\:fa  
　　制造费用分配(manufacturing expenses allocation) ~Y3X*  
　　理论成本与应用成本(theory cost and practice cost) G;P y%8  
　　辅助生产成本分配(auxiliary production cost allocation) z[+S
b;  
　　期间,费用 Nn='9s9F?}  
　　成本控制程序(procedure of cost control) W@FSQ8b>$m  
　　成本记录(cost entry, cost recorder cost agenda) #b
wGDF  
　　成本计算分批法(job costing method) Q%!Dk0-)  
　　成本计算分步法 kY^ k*-v  
　　直接人工成本差异(direct labor variance) E_-QGE/1  
　　成本控制方法(cost control method)