[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 ])}a^]0q  
　　股本 Share capital B (Ps/  
　　已归还投资 Investment returned b9-IrR4h  
　　利润分配-其他转入 Profit appropriation - other transfer in 28k=@k^q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T/a=z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t0+i]lr  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {{jV!8wK  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p^CTHk_|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ? D _kQl  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit gg>QXui  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends I`zd:o]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q3AqU?f  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fuzB;Ea  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `^52IkM)  
　　期初未分配利润 Retained earnings, beginning of the year fWZ(  
　　资本公积-股本溢价 Capital surplus - share premium s$).Z(6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I)tiXcJw  
　　资本公积-接受现金捐赠 Capital surplus - cash donation P#O2MiG  
　　资本公积-股权投资准备 Capital surplus - investment reserve |>yWkq  
　　资本公积-拨款转入 Capital surplus - subsidiary D"rbQXR7$  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^|H={pd'c0  
　　资本公积-其他 Capital surplus - others h%:rJ_#Zl  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t%;w<1E  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d2V X\  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sxsb)a  
　　盈余公积-储备基金 Surplus reserve - reserve fund Hs*["zFc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund < Hkq  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7i*eKC`ZqK  
　　主营业务收入 Sales wqhktgG  
　　主营业务成本 Cost of sales } vmRm*8z  
　　主营业务税金及附加 Sales tax #0>xa]S  
　　营业费用 Operating expenses ^cm] [9  
　　管理费用 General and administrative expenses 5
BJE  
　　财务费用 Financial expenses [ n7>g  
　　投资收益 Investment income T1] ?E]m{  
　　其他业务收入 Other operating income L.Qz29\  
　　营业外收入 Non-operating income IdQ./@?  
　　补贴收入 Subsidy income * :O "R  
　　其他业务支出 Other operating expenses DMM<,1  
　　营业外支出 Non-operating expenses @eJCr)#}  
　　所得税 Income tax P.}d@qD{)  
　　直接人工成本差异(direct labor variance) >> zd  
　　直接材料成本差异(direct material variance) LWyr   
　　在产品计价(work-in-process costing) N% 4"9K  
　　联产品成本计算(joint products costing) d'R vpoM  
　　生产成本汇总程序(accumulation process of procluction cost) KNUK]i&L  
　　制造费用差异(manufacturing expenses variance) M2O_kOeZ  
　　实际成本与估计成本(actual cost and estimated cost) 5~|{:29X  
　　工资费用分配(salary costs allocation) W6&vyOc  
　　成本曲线(cost curve) d~Z\%4  
　　农业生产成本(agriculture production cost) "j@\a)a  
　　原始成本和重置成本(original cost and replacement cost) 2yZr!Rb~*  
　　工程施工成本 E5w;75,  
　　直接成本与间接成本(direct cost and indirect cost) %GHGd'KO&  
　　可控成本(controllable cost) qI+2,6 sGI  
　　制造费用分配(manufacturing expenses allocation) d9K8[Q5^3  
　　理论成本与应用成本(theory cost and practice cost) `ePC$Ovn  
　　辅助生产成本分配(auxiliary production cost allocation) Nc ;O)K!FH  
　　期间,费用 c+ oi8G  
　　成本控制程序(procedure of cost control) |_V(^b}  
　　成本记录(cost entry, cost recorder cost agenda) A*EOn1hN  
　　成本计算分批法(job costing method) ?, S/>SP  
　　成本计算分步法 p;O%W
@n"  
　　直接人工成本差异(direct labor variance) |A%9c.DG.  
　　成本控制方法(cost control method)