[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 "SU O2-Gj  
　　股本 Share capital -PskUl'  
　　已归还投资 Investment returned -h{|u{t  
　　利润分配-其他转入 Profit appropriation - other transfer in 8Xz \,}$O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]gDX~]f[  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve fk(h*L|sI  
　　利润分配-提取储备基金 Profit appropriation - reserve fund X!f` !tZ:{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $@<cZ4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $WG<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3Hkb)Wu  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends q 1+{MPJ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }Bn
`0;]  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends X>ck.}F  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]McDN[h:  
　　期初未分配利润 Retained earnings, beginning of the year U].3vju`c  
　　资本公积-股本溢价 Capital surplus - share premium fi';Mb3B3  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \mDBOC0eK  
　　资本公积-接受现金捐赠 Capital surplus - cash donation p=]z`t  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7kh(WtUz  
　　资本公积-拨款转入 Capital surplus - subsidiary YCo qe,5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation gtRs||  
　　资本公积-其他 Capital surplus - others i3o;G"IcD  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "$PX[:  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0 LIRi%N5*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'Sjt*2blq  
　　盈余公积-储备基金 Surplus reserve - reserve fund .@3bz  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund obSLy Ed  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment wZKEUJpQ  
　　主营业务收入 Sales .X{U\{c|a  
　　主营业务成本 Cost of sales E<L6/ rG  
　　主营业务税金及附加 Sales tax h"On9  
　　营业费用 Operating expenses \Qei}5P,  
　　管理费用 General and administrative expenses (sx,Ol  
　　财务费用 Financial expenses 3nX={72<b  
　　投资收益 Investment income 7aJ:kumDZ  
　　其他业务收入 Other operating income TV*@h2C"i  
　　营业外收入 Non-operating income |TCg`ZS`cZ  
　　补贴收入 Subsidy income D:Fi/JY~  
　　其他业务支出 Other operating expenses .?*TU~S  
　　营业外支出 Non-operating expenses ZA'Qw2fF0  
　　所得税 Income tax 8 J;\Z  
　　直接人工成本差异(direct labor variance) 6 G]hsgro  
　　直接材料成本差异(direct material variance) 0M|Jvw'n|  
　　在产品计价(work-in-process costing) Yo[Pu< zR  
　　联产品成本计算(joint products costing) Z'o'd_g>I+  
　　生产成本汇总程序(accumulation process of procluction cost) Fm
C [u  
　　制造费用差异(manufacturing expenses variance) s)j3+@:#  
　　实际成本与估计成本(actual cost and estimated cost) <
,I]=+A  
　　工资费用分配(salary costs allocation) }g_\?z3gt  
　　成本曲线(cost curve) do=s=&T  
　　农业生产成本(agriculture production cost) < <]uniZ\  
　　原始成本和重置成本(original cost and replacement cost) s.XLC43Rs  
　　工程施工成本 @]X5g8h  
　　直接成本与间接成本(direct cost and indirect cost) W,ik  ;P\  
　　可控成本(controllable cost) pX]"^f1?O  
　　制造费用分配(manufacturing expenses allocation) b]Z>P{ j  
　　理论成本与应用成本(theory cost and practice cost) ?qR11A};tG  
　　辅助生产成本分配(auxiliary production cost allocation) l[M?"<Ot;  
　　期间,费用 S)vNWBO  
　　成本控制程序(procedure of cost control) qfsu# R  
　　成本记录(cost entry, cost recorder cost agenda) :V^|}C#  
　　成本计算分批法(job costing method) <F<jx"/)  
　　成本计算分步法 d2(3 ,  
　　直接人工成本差异(direct labor variance) OzS/J;[PO[  
　　成本控制方法(cost control method)