[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 qVO,sKQ{  
　　股本 Share capital l)~$/#k  
　　已归还投资 Investment returned #)i+'L8  
　　利润分配-其他转入 Profit appropriation - other transfer in X)=m4\R  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Su[(IMw  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0W_u"UY$c  
　　利润分配-提取储备基金 Profit appropriation - reserve fund pAaNWm  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &os:h] C  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund * bhb=~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]GsI|se   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends |VjD. ]I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;>fM?ae5  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZN&9qw*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \IE uu^  
　　期初未分配利润 Retained earnings, beginning of the year E70o nR!i  
　　资本公积-股本溢价 Capital surplus - share premium _ /Eg_dQ~@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %sPq*w.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ><.*5q  
　　资本公积-股权投资准备 Capital surplus - investment reserve KdzV^6K<c  
　　资本公积-拨款转入 Capital surplus - subsidiary `Tk~?aY  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation s$
lJJL  
　　资本公积-其他 Capital surplus - others b/\l\\$-  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )>iPx.hVSS  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S\GxLW@x  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;#8xRLW  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~BE=z:  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund wbk$(P'gN  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ??LE0i  
　　主营业务收入 Sales R((KAl
]dL  
　　主营业务成本 Cost of sales 7osHKO<?2  
　　主营业务税金及附加 Sales tax ixoN#'y<"  
　　营业费用 Operating expenses ,g3n/'rP%  
　　管理费用 General and administrative expenses "ub0}p4V  
　　财务费用 Financial expenses C*11?B[  
　　投资收益 Investment income a]6dhQ`
 
　　其他业务收入 Other operating income \C2HeA\#SW  
　　营业外收入 Non-operating income x2/ciC  
　　补贴收入 Subsidy income TN08,:k  
　　其他业务支出 Other operating expenses +1\t0P24  
　　营业外支出 Non-operating expenses A 6E~GJa  
　　所得税 Income tax `D$RL*C;M`  
　　直接人工成本差异(direct labor variance) _Kh8 <$h  
　　直接材料成本差异(direct material variance) 8%a ^j\L  
　　在产品计价(work-in-process costing) !kH 1|  
　　联产品成本计算(joint products costing) #BgiD Lh  
　　生产成本汇总程序(accumulation process of procluction cost) 6(Ntt  
　　制造费用差异(manufacturing expenses variance) _fHj8- s/  
　　实际成本与估计成本(actual cost and estimated cost) |@f\[v9`  
　　工资费用分配(salary costs allocation) v0bP|h[t  
　　成本曲线(cost curve) uu>R)iTQ%S  
　　农业生产成本(agriculture production cost) x cZF_elt7  
　　原始成本和重置成本(original cost and replacement cost) 7xO~v23oe  
　　工程施工成本 FF|M7/[~  
　　直接成本与间接成本(direct cost and indirect cost) 2r]o>X  
　　可控成本(controllable cost) 3a}c'$F>_'  
　　制造费用分配(manufacturing expenses allocation) myd:"u,}9  
　　理论成本与应用成本(theory cost and practice cost) ivt~S  
　　辅助生产成本分配(auxiliary production cost allocation) 6uk}4
bdvq  
　　期间,费用 m& D#5C  
　　成本控制程序(procedure of cost control) +Z=y/wY  
　　成本记录(cost entry, cost recorder cost agenda) -[h|*G.J  
　　成本计算分批法(job costing method) }KNBqPo4B  
　　成本计算分步法 gkca {BJ  
　　直接人工成本差异(direct labor variance) #>sIXY  
　　成本控制方法(cost control method)