[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 -qDM(zR  
　　股本 Share capital Z37%jdr  
　　已归还投资 Investment returned D8O&`!mf  
　　利润分配-其他转入 Profit appropriation - other transfer in u,88V@^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2@jlF!zC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >39\u&)  
　　利润分配-提取储备基金 Profit appropriation - reserve fund b]oPx8*'  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund R)Y*<Na  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F8*zG 4/&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit BXxl
-x  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'VQ mK#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SmMJ%lgA6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qy^sdqHl@  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h+ggrwg'  
　　期初未分配利润 Retained earnings, beginning of the year >>I~v)a>w  
　　资本公积-股本溢价 Capital surplus - share premium RHj<t");  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RLE6=#4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ][[\!og  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7.!`c-8 u  
　　资本公积-拨款转入 Capital surplus - subsidiary 79y'PFSms  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation j-n-2:Q  
　　资本公积-其他 Capital surplus - others g+zfa.wQ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wF.S ,|  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [7+dZL[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Pf?zszvs  
　　盈余公积-储备基金 Surplus reserve - reserve fund iqAME%m  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund rE5q BEh  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment H vezi>M  
　　主营业务收入 Sales |\#6?y[o  
　　主营业务成本 Cost of sales qCUn. mI  
　　主营业务税金及附加 Sales tax vq_v;$9}  
　　营业费用 Operating expenses S>N/K  
　　管理费用 General and administrative expenses us2RW<Oxv  
　　财务费用 Financial expenses sR*.i?lN  
　　投资收益 Investment income l6y*SW5+  
　　其他业务收入 Other operating income T!3_Q/~^r  
　　营业外收入 Non-operating income E==vk~cz  
　　补贴收入 Subsidy income ](tv`1A,Wd  
　　其他业务支出 Other operating expenses T0F!0O `  
　　营业外支出 Non-operating expenses WVkJ=r0Ny  
　　所得税 Income tax #$*l#j"#A  
　　直接人工成本差异(direct labor variance) O<}Kr mUC~  
　　直接材料成本差异(direct material variance) >6\rhx >  
　　在产品计价(work-in-process costing) cd-;?/  
　　联产品成本计算(joint products costing) kA/V=xO<  
　　生产成本汇总程序(accumulation process of procluction cost) d2=Z=udd  
　　制造费用差异(manufacturing expenses variance) m@#@7[6]o  
　　实际成本与估计成本(actual cost and estimated cost) |.;LI=CT  
　　工资费用分配(salary costs allocation) 2[e^mm&.   
　　成本曲线(cost curve) A DW>  
　　农业生产成本(agriculture production cost) +^tw@b  
　　原始成本和重置成本(original cost and replacement cost) YLAGTH0.]  
　　工程施工成本 go[(N6hN  
　　直接成本与间接成本(direct cost and indirect cost) qFwJ%(IQ  
　　可控成本(controllable cost) $9In\x
  
　　制造费用分配(manufacturing expenses allocation) =c1t]%P,  
　　理论成本与应用成本(theory cost and practice cost) ztG!NZL  
　　辅助生产成本分配(auxiliary production cost allocation) o9 g0fC  
　　期间,费用 vb1Gz]~)>  
　　成本控制程序(procedure of cost control) $ Eh8s(  
　　成本记录(cost entry, cost recorder cost agenda) Q ,6 [  
　　成本计算分批法(job costing method) _6/q.  
　　成本计算分步法 Q?7:XbN  
　　直接人工成本差异(direct labor variance) .V'=z|   
　　成本控制方法(cost control method)