[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 T GMHo{]  
　　股本 Share capital 9szE^kHS9  
　　已归还投资 Investment returned X_ >B7(k   
　　利润分配-其他转入 Profit appropriation - other transfer in d$rJW m5H  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z@y* jT  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {(wV>Oc>Jw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund jn\\,n"6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (p} N9n$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund sSG]I%oB3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit K=sQ_j.&Z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends  1,PFz  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mQ%kGqs  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~Y)Au?d(a  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 
RqHxKj  
　　期初未分配利润 Retained earnings, beginning of the year ! # tRl  
　　资本公积-股本溢价 Capital surplus - share premium ,h/0:?R KW  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b&~uK"O'7d  
　　资本公积-接受现金捐赠 Capital surplus - cash donation jo<sN  
　　资本公积-股权投资准备 Capital surplus - investment reserve _;01/V"q6  
　　资本公积-拨款转入 Capital surplus - subsidiary (kp}mSw  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .M>u:,v  
　　资本公积-其他 Capital surplus - others `?JrC3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6}NvVolr  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W\f7fVU  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oU~V0{7g  
　　盈余公积-储备基金 Surplus reserve - reserve fund e
^'?:j  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $Z28nPd/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment A#1y
>k  
　　主营业务收入 Sales !W$Br\<  
　　主营业务成本 Cost of sales tu!u9jVv  
　　主营业务税金及附加 Sales tax {bETHPCf  
　　营业费用 Operating expenses 3SIB #"9  
　　管理费用 General and administrative expenses xC;$/u%'  
　　财务费用 Financial expenses )%j)*Ymz;  
　　投资收益 Investment income %oor7 -l  
　　其他业务收入 Other operating income DBmcvC  
　　营业外收入 Non-operating income bkOm/8k|4  
　　补贴收入 Subsidy income CKBi-q FH  
　　其他业务支出 Other operating expenses oub4/0tN,~  
　　营业外支出 Non-operating expenses n@mUQ6  
　　所得税 Income tax J"83S*2(j  
　　直接人工成本差异(direct labor variance) 0>e>G(4(8  
　　直接材料成本差异(direct material variance) [2\`Wh:%P  
　　在产品计价(work-in-process costing) :&:>sd(QD  
　　联产品成本计算(joint products costing) v>R.M"f  
　　生产成本汇总程序(accumulation process of procluction cost) ^d=Z/d [  
　　制造费用差异(manufacturing expenses variance) S'@"a%EV  
　　实际成本与估计成本(actual cost and estimated cost) Osy5|Ts  
　　工资费用分配(salary costs allocation) ))KsQJ"
V  
　　成本曲线(cost curve) Gc 8  
　　农业生产成本(agriculture production cost) 9hguC yr@h  
　　原始成本和重置成本(original cost and replacement cost) VR:b1XWX  
　　工程施工成本 mmjB1 L  
　　直接成本与间接成本(direct cost and indirect cost) U_8I$v-~  
　　可控成本(controllable cost) (/KF;J^M  
　　制造费用分配(manufacturing expenses allocation) >y8Z{ALQ5  
　　理论成本与应用成本(theory cost and practice cost) 6nq.~
f2`  
　　辅助生产成本分配(auxiliary production cost allocation) 50R+D0^mh  
　　期间,费用 {(MG: B  
　　成本控制程序(procedure of cost control) kXjpCtCu  
　　成本记录(cost entry, cost recorder cost agenda) $\K(EBi#G  
　　成本计算分批法(job costing method) sNZ Pv^c  
　　成本计算分步法 ih;TQ!c+b  
　　直接人工成本差异(direct labor variance)
9=}/t9k  
　　成本控制方法(cost control method)