[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[~2]  
　　股本 Share capital IRB;Q(Z   
　　已归还投资 Investment returned :Fl:bRH+  
　　利润分配-其他转入 Profit appropriation - other transfer in nr;/:[F  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eO#)QoHj^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m`aUz}Y>c  
　　利润分配-提取储备基金 Profit appropriation - reserve fund E)bP}:4V  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \ W!<xE  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &(0);I@fc  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0c)19Ig  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _qfdk@@g  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d"a`?+(Q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4 @h6|=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5/<Y,eZ/  
　　期初未分配利润 Retained earnings, beginning of the year SZEr  
　　资本公积-股本溢价 Capital surplus - share premium 6 ?cV1:jh  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S7R^%Wck/6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /hHD\+0({  
　　资本公积-股权投资准备 Capital surplus - investment reserve gnt[l0m  
　　资本公积-拨款转入 Capital surplus - subsidiary xi0&"?7la  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation IU/*YI%W  
　　资本公积-其他 Capital surplus - others ;Lx5r=<Hx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]up:pddIh  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8dfx _kY`/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve r&w>+KIt  
　　盈余公积-储备基金 Surplus reserve - reserve fund 3.Qwn.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #0tM88Wi  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z^]nP87  
　　主营业务收入 Sales <?eZ9eB  
　　主营业务成本 Cost of sales hLF@'ln  
　　主营业务税金及附加 Sales tax ?*g]27f11  
　　营业费用 Operating expenses bbnAmZ   
　　管理费用 General and administrative expenses 1'=brc YR  
　　财务费用 Financial expenses XO
oND  
　　投资收益 Investment income Z(FAQ\7  
　　其他业务收入 Other operating income &fWZ%C7|jC  
　　营业外收入 Non-operating income aOOY_S E  
　　补贴收入 Subsidy income EC7o 3LoND  
　　其他业务支出 Other operating expenses rmhB!Lo  
　　营业外支出 Non-operating expenses b^ZrevM  
　　所得税 Income tax RV~w+%f  
　　直接人工成本差异(direct labor variance) XyhdsH5%3!  
　　直接材料成本差异(direct material variance) 6Dch+*4*@  
　　在产品计价(work-in-process costing) 3j2}n o8O  
　　联产品成本计算(joint products costing) 2ZnTT {]_m  
　　生产成本汇总程序(accumulation process of procluction cost) v^pE=f*/  
　　制造费用差异(manufacturing expenses variance) F!U+IztZ  
　　实际成本与估计成本(actual cost and estimated cost) *E>YLkg]  
　　工资费用分配(salary costs allocation) p 7sYgz  
　　成本曲线(cost curve) {.sF&(e  
　　农业生产成本(agriculture production cost) vwg\qKqSM  
　　原始成本和重置成本(original cost and replacement cost) )g-*fSa  
　　工程施工成本 WWY9U  
　　直接成本与间接成本(direct cost and indirect cost) i/->g:47P  
　　可控成本(controllable cost) eL],\\q  
　　制造费用分配(manufacturing expenses allocation) -?ip?[Z  
　　理论成本与应用成本(theory cost and practice cost) nBQG.3  
　　辅助生产成本分配(auxiliary production cost allocation) RNPqW,B!0  
　　期间,费用 x;N?'"GP  
　　成本控制程序(procedure of cost control) OLv(  
　　成本记录(cost entry, cost recorder cost agenda) I6UZ_H'E  
　　成本计算分批法(job costing method) 1}N5WBp  
　　成本计算分步法 h/X), aK3  
　　直接人工成本差异(direct labor variance) _A(J^;?  
　　成本控制方法(cost control method)