[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 V` 1/SQX  
　　股本 Share capital o17ekML  
　　已归还投资 Investment returned x`dHJq`_g  
　　利润分配-其他转入 Profit appropriation - other transfer in vc+ARgvH+  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v>-VlQ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S4h:|jLUF  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0#S W!b|%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T<w5vqFDu  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OI0;BBZ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit YA +E\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^,;z|f'%*  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9J>&29@us0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9=V:&.L  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D0#x L h  
　　期初未分配利润 Retained earnings, beginning of the year Y>EzTV  
　　资本公积-股本溢价 Capital surplus - share premium 3MY(<TGX  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve J~1r{5 V4{  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ie`13 L2  
　　资本公积-股权投资准备 Capital surplus - investment reserve vL\&6n~M>  
　　资本公积-拨款转入 Capital surplus - subsidiary :h&fbBH  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'b #0t#|TM  
　　资本公积-其他 Capital surplus - others 0;:.B j  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P3nb2.  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B,@c;K  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JNa"8  
　　盈余公积-储备基金 Surplus reserve - reserve fund K_El&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `^FGwx@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &xY^OCt  
　　主营业务收入 Sales SOi*SwQ8  
　　主营业务成本 Cost of sales (h5'9r  
　　主营业务税金及附加 Sales tax Mc%Nf$XQ  
　　营业费用 Operating expenses mysetv&5  
　　管理费用 General and administrative expenses o;=l^-  
　　财务费用 Financial expenses ( |PAx(  
　　投资收益 Investment income l-s!A(l  
　　其他业务收入 Other operating income L.2/*H#  
　　营业外收入 Non-operating income HaYE9/xS  
　　补贴收入 Subsidy income sZL#xZ5 Df  
　　其他业务支出 Other operating expenses L}}y'^(  
　　营业外支出 Non-operating expenses 7_mw% |m6@  
　　所得税 Income tax x7<\] 94  
　　直接人工成本差异(direct labor variance) Zuw?58RE\  
　　直接材料成本差异(direct material variance) bD[!/'4eJ  
　　在产品计价(work-in-process costing) 6C]1Q.f;  
　　联产品成本计算(joint products costing) ]Qfn(u=o  
　　生产成本汇总程序(accumulation process of procluction cost) ?I[8'  
　　制造费用差异(manufacturing expenses variance) 6
C-/`>m  
　　实际成本与估计成本(actual cost and estimated cost) YR>B_,Gl  
　　工资费用分配(salary costs allocation) P~G1EK|4  
　　成本曲线(cost curve) :w<V  
　　农业生产成本(agriculture production cost) @H7Wb}  
　　原始成本和重置成本(original cost and replacement cost) USVqB\#  
　　工程施工成本 Ka6,<C o  
　　直接成本与间接成本(direct cost and indirect cost) E2"q3_,,  
　　可控成本(controllable cost) 3v mjCm  
　　制造费用分配(manufacturing expenses allocation) {e[c  
　　理论成本与应用成本(theory cost and practice cost) Wo7F  
　　辅助生产成本分配(auxiliary production cost allocation) HVP"A3}KC  
　　期间,费用 t@R ?Rgu3  
　　成本控制程序(procedure of cost control) 0qo)."V{  
　　成本记录(cost entry, cost recorder cost agenda) 8 XICF  
　　成本计算分批法(job costing method) Gu'rUo3Do  
　　成本计算分步法 L. EiO({W  
　　直接人工成本差异(direct labor variance) 2Ri{bWi  
　　成本控制方法(cost control method)