[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 FoM4QO  
　　股本 Share capital [9f TN2'z  
　　已归还投资 Investment returned @MIBW)P<  
　　利润分配-其他转入 Profit appropriation - other transfer in T1bP  I/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H!U\;ny  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]_NN,m>z  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ND[u$N+5x"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3ThCY`  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9tmYrhb$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 82Fq}N <  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D$g|f[l  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve G1MuH%4  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends uN bO
tA  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8[LwG&  
　　期初未分配利润 Retained earnings, beginning of the year Z5juyzj  
　　资本公积-股本溢价 Capital surplus - share premium |fdr\t#'~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1Sox@Ko  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?29zcuRaru  
　　资本公积-股权投资准备 Capital surplus - investment reserve /sY(/ JE  
　　资本公积-拨款转入 Capital surplus - subsidiary m7X&"0X  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation $ wGDk
  
　　资本公积-其他 Capital surplus - others zAEq)9Y"l'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xq_%|p}y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5T,Doxo  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {GDMix  
　　盈余公积-储备基金 Surplus reserve - reserve fund 96 ;17h$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Tyu]14L  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment "'H$YhY]  
　　主营业务收入 Sales )c=R)=N  
　　主营业务成本 Cost of sales dw,Nlf~*0  
　　主营业务税金及附加 Sales tax Bb[%?~ E!  
　　营业费用 Operating expenses sZFIQ)b9  
　　管理费用 General and administrative expenses qq}EXq^  
　　财务费用 Financial expenses
!}wJ+R ^2  
　　投资收益 Investment income Z!Sv/5xx  
　　其他业务收入 Other operating income h: :'s&|  
　　营业外收入 Non-operating income vTN/ho,H  
　　补贴收入 Subsidy income LLv~yS O  
　　其他业务支出 Other operating expenses ty]JUvR@  
　　营业外支出 Non-operating expenses {= Dtajz  
　　所得税 Income tax ~[XDK`B
  
　　直接人工成本差异(direct labor variance) Ggy_ Ct
u  
　　直接材料成本差异(direct material variance) xP3_  
　　在产品计价(work-in-process costing) y XZZ)i_  
　　联产品成本计算(joint products costing) e#Jx|Ej=  
　　生产成本汇总程序(accumulation process of procluction cost) $Ch!]lJA
 
　　制造费用差异(manufacturing expenses variance) )#[?pYd  
　　实际成本与估计成本(actual cost and estimated cost) :@w ;no>=*  
　　工资费用分配(salary costs allocation) 6Uq@v8mh  
　　成本曲线(cost curve) 6'W79  
　　农业生产成本(agriculture production cost) P<GY"W+rR  
　　原始成本和重置成本(original cost and replacement cost) P0U=lj/b  
　　工程施工成本 q@;WXHO0  
　　直接成本与间接成本(direct cost and indirect cost) 7k{Oae\$  
　　可控成本(controllable cost) Z"#ysC  
　　制造费用分配(manufacturing expenses allocation) ,p\^n`A32  
　　理论成本与应用成本(theory cost and practice cost) @K36?d]e  
　　辅助生产成本分配(auxiliary production cost allocation) E :*!an  
　　期间,费用 $wU.GM$t~  
　　成本控制程序(procedure of cost control) L>$yslH;b  
　　成本记录(cost entry, cost recorder cost agenda) P8!Vcy938  
　　成本计算分批法(job costing method) q /EK]B  
　　成本计算分步法 %cG6=`v
R  
　　直接人工成本差异(direct labor variance) z<c^<hE:l  
　　成本控制方法(cost control method)