[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 #z42C?V  
　　股本 Share capital d5-qZ{W  
　　已归还投资 Investment returned 3gzXbP,  
　　利润分配-其他转入 Profit appropriation - other transfer in @]0%L0u  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qSQ~D(tO  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,u m| 1dh  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Ca-j?bb!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1x^GWtRp  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V6Dbd" i9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8k79&|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z:gyz$9w  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *ui</+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Kpp_|2|@<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R-Sym8c  
　　期初未分配利润 Retained earnings, beginning of the year .C(tMF]D,  
　　资本公积-股本溢价 Capital surplus - share premium AwN!;t_0+N  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [-&Zl(9&  
　　资本公积-接受现金捐赠 Capital surplus - cash donation pot~<d`:K"  
　　资本公积-股权投资准备 Capital surplus - investment reserve (.,G=\!  
　　资本公积-拨款转入 Capital surplus - subsidiary N g,j#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation V.Mry`9-  
　　资本公积-其他 Capital surplus - others % )n=x ne  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ho%CDz z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4+i
g' |o  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %)wjR/o  
　　盈余公积-储备基金 Surplus reserve - reserve fund x"g&#Vq ~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund g&.=2uP  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @PU [:;  
　　主营业务收入 Sales r*Xuj=  
　　主营业务成本 Cost of sales 28nFR r  
　　主营业务税金及附加 Sales tax
_4f;<FL  
　　营业费用 Operating expenses W9)&!&<
o  
　　管理费用 General and administrative expenses pJ{Y lS{  
　　财务费用 Financial expenses W>LR\]Ti@  
　　投资收益 Investment income =lC7gS!U  
　　其他业务收入 Other operating income /O9EQPm(  
　　营业外收入 Non-operating income @
XVTU  
　　补贴收入 Subsidy income cnLro  
　　其他业务支出 Other operating expenses ?4B`9<j8%  
　　营业外支出 Non-operating expenses nP$9CA  
　　所得税 Income tax M(fTKs  
　　直接人工成本差异(direct labor variance) w>YDNOk  
　　直接材料成本差异(direct material variance) [ 3HfQ  
　　在产品计价(work-in-process costing) x"~JR\yzKJ  
　　联产品成本计算(joint products costing) Uz7<PLxd  
　　生产成本汇总程序(accumulation process of procluction cost) pXUS
Ls  
　　制造费用差异(manufacturing expenses variance) OKV8zO  
　　实际成本与估计成本(actual cost and estimated cost) ;\]@K6m/Ap  
　　工资费用分配(salary costs allocation) g+lCMW\  
　　成本曲线(cost curve) ;nGa.= "L  
　　农业生产成本(agriculture production cost) :pUtSs7p}  
　　原始成本和重置成本(original cost and replacement cost) h$*!8=M  
　　工程施工成本 U~8 g_*  
　　直接成本与间接成本(direct cost and indirect cost) [!z,lY>  
　　可控成本(controllable cost) If.r5z9  
　　制造费用分配(manufacturing expenses allocation) b]y2+A.
n  
　　理论成本与应用成本(theory cost and practice cost) 6wxs1G  
　　辅助生产成本分配(auxiliary production cost allocation) |{8Pb3#U  
　　期间,费用 1"g<0 W  
　　成本控制程序(procedure of cost control) xfQ1T)F3g  
　　成本记录(cost entry, cost recorder cost agenda) a =QCp4^  
　　成本计算分批法(job costing method) 36NpfTW  
　　成本计算分步法 :%.D78&  
　　直接人工成本差异(direct labor variance) 7L??ae  
　　成本控制方法(cost control method)