[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 ~?vm97l  
　　股本 Share capital _Qt qQ~f  
　　已归还投资 Investment returned 1){1 HK  
　　利润分配-其他转入 Profit appropriation - other transfer in =&,zWNz)  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @2  dp5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve pFSVSSQRV|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %^"Tz,f  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )BTJs)E  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &a8#qv"l  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit o})4Jt1vj  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *&e+z-E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve n?pCMS|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BzA(yCu$:  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8N(bLGUG  
　　期初未分配利润 Retained earnings, beginning of the year ;,'!  
　　资本公积-股本溢价 Capital surplus - share premium Wuosr3P  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <uL?7P  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v?<x"XKR  
　　资本公积-股权投资准备 Capital surplus - investment reserve m7kDxs(KO  
　　资本公积-拨款转入 Capital surplus - subsidiary V#!ypX]AB[  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,I=ClmR  
　　资本公积-其他 Capital surplus - others K 3&MR=#^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /[[zAq{OA  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |.:O$/ Tt[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1q~U3'l:$  
　　盈余公积-储备基金 Surplus reserve - reserve fund _dsd{&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund d"XS;;l%<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `Dh%c%j)  
　　主营业务收入 Sales dqUhp_f2qK  
　　主营业务成本 Cost of sales /Fh"Gl^  
　　主营业务税金及附加 Sales tax {<~XwJ.  
　　营业费用 Operating expenses l4F4o6:]n  
　　管理费用 General and administrative expenses X>%2\S  
　　财务费用 Financial expenses 6FSw_[)  
　　投资收益 Investment income yL.si)h(p  
　　其他业务收入 Other operating income GQ|kcY=  
　　营业外收入 Non-operating income )dF(5,y)  
　　补贴收入 Subsidy income U3kf$nbV/J  
　　其他业务支出 Other operating expenses K;6K!6J:[  
　　营业外支出 Non-operating expenses S97.O@V!$  
　　所得税 Income tax 7!oqn'#>A  
　　直接人工成本差异(direct labor variance) l(=#c
/f  
　　直接材料成本差异(direct material variance) 4 PD"[a="  
　　在产品计价(work-in-process costing) yc]ni.Hz  
　　联产品成本计算(joint products costing) 6{azzk8  
　　生产成本汇总程序(accumulation process of procluction cost) B[4y(Im  
　　制造费用差异(manufacturing expenses variance) YhLtf(r  
　　实际成本与估计成本(actual cost and estimated cost) <?qmB}Y  
　　工资费用分配(salary costs allocation) D{'Na5(  
　　成本曲线(cost curve) ~8pf.^,fi  
　　农业生产成本(agriculture production cost) pJa FPO..|  
　　原始成本和重置成本(original cost and replacement cost) }~QB2&3  
　　工程施工成本 `yYgL@Zt  
　　直接成本与间接成本(direct cost and indirect cost)  TWx<)  
　　可控成本(controllable cost)   |J(]  
　　制造费用分配(manufacturing expenses allocation) FN,0&D}`  
　　理论成本与应用成本(theory cost and practice cost) ?]9uHrdsN}  
　　辅助生产成本分配(auxiliary production cost allocation) d*A>P  
　　期间,费用 U%k e5uwP  
　　成本控制程序(procedure of cost control) xA!o"VZPq7  
　　成本记录(cost entry, cost recorder cost agenda) 0E\R\KO$>  
　　成本计算分批法(job costing method) XZ|"7as  
　　成本计算分步法 hD>:WJ  
　　直接人工成本差异(direct labor variance) 4#2iL+   
　　成本控制方法(cost control method)