[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 z\Pe{J  
　　股本 Share capital }&Wp3EWw  
　　已归还投资 Investment returned pBg|n=^  
　　利润分配-其他转入 Profit appropriation - other transfer in WA]%,6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H)`CncB  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gqP-E  
　　利润分配-提取储备基金 Profit appropriation - reserve fund z)58\rtz  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ih+*T1#:(  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7d|*postv  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit fCt^FU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends o~OwE7H)A  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
 Qq,i  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ),nCq^Bp  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X zi'Lu`  
　　期初未分配利润 Retained earnings, beginning of the year F,p`-m[q  
　　资本公积-股本溢价 Capital surplus - share premium 3d,-3U  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9SRfjS{7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation sorSyuG r  
　　资本公积-股权投资准备 Capital surplus - investment reserve ] ?DDCew  
　　资本公积-拨款转入 Capital surplus - subsidiary H Z;ZjC*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation kfMhw M8kP  
　　资本公积-其他 Capital surplus - others YBYBOH  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :X'*8,]KHH  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve NLcO{   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve G$?|S@I,  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1s{ISWm  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Hv8SYQ|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment iGG6Myp-  
　　主营业务收入 Sales u-AWJc+F.  
　　主营业务成本 Cost of sales L# `l Q"`K  
　　主营业务税金及附加 Sales tax U0NOU#  
　　营业费用 Operating expenses [D*J[?yt  
　　管理费用 General and administrative expenses g \ErJ+i
 
　　财务费用 Financial expenses P'a0CE%  
　　投资收益 Investment income Q)x?B]b-  
　　其他业务收入 Other operating income Jt##rVN  
　　营业外收入 Non-operating income rPRrx-A  
　　补贴收入 Subsidy income $7Jfb<y  
　　其他业务支出 Other operating expenses "KMLk  
　　营业外支出 Non-operating expenses 'M~BE\  
　　所得税 Income tax VK@$JwdL  
　　直接人工成本差异(direct labor variance) Yt
a1`  
　　直接材料成本差异(direct material variance) T?W[Z_D  
　　在产品计价(work-in-process costing) iLF^%!:X%  
　　联产品成本计算(joint products costing) ]vm\3=@}9  
　　生产成本汇总程序(accumulation process of procluction cost) Ihdu1]~R{  
　　制造费用差异(manufacturing expenses variance) m!rwG(  
　　实际成本与估计成本(actual cost and estimated cost) :|Z$3q
  
　　工资费用分配(salary costs allocation) {SF[I  
　　成本曲线(cost curve) 6exRS]BI  
　　农业生产成本(agriculture production cost) M,crz  
　　原始成本和重置成本(original cost and replacement cost) ,VPbUo@  
　　工程施工成本 jr9&.8%W:v  
　　直接成本与间接成本(direct cost and indirect cost) ?QGm
oQ)  
　　可控成本(controllable cost) ;KZrl`  
　　制造费用分配(manufacturing expenses allocation) HR;/Br  
　　理论成本与应用成本(theory cost and practice cost) aGpCNc{+  
　　辅助生产成本分配(auxiliary production cost allocation) 
NA+&jV  
　　期间,费用 `'uUmyg  
　　成本控制程序(procedure of cost control) 92!JKZe  
　　成本记录(cost entry, cost recorder cost agenda) }c} ( 5  
　　成本计算分批法(job costing method) /@Ez" ?V2  
　　成本计算分步法 3DH.4@7P  
　　直接人工成本差异(direct labor variance) |</"
N-#S  
　　成本控制方法(cost control method)