[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 FPUR0myCU  
　　股本 Share capital FqUt uN  
　　已归还投资 Investment returned ^.1VhTB  
　　利润分配-其他转入 Profit appropriation - other transfer in hC,-9c  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c'#J{3d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X@AkA9'fq  
　　利润分配-提取储备基金 Profit appropriation - reserve fund AB&wn>q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u r.T YKF  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n`T[eb~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit . f<VmUca  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends w$;*~Qc  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3&nc'  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [`-O-?=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2l(j 4~g  
　　期初未分配利润 Retained earnings, beginning of the year kbT-Oz  2  
　　资本公积-股本溢价 Capital surplus - share premium -%V-'X5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve OZ14-}Lr5  
　　资本公积-接受现金捐赠 Capital surplus - cash donation S1= JdN  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2[&-y[1  
　　资本公积-拨款转入 Capital surplus - subsidiary "X(=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation e, 0I~:  
　　资本公积-其他 Capital surplus - others V1#aDfiW  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V\`="  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %PdYv _5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *n_4Rr  
　　盈余公积-储备基金 Surplus reserve - reserve fund .QQI~p0:  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 34^C fh  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment VrE5^\k<a  
　　主营业务收入 Sales ,Ve@=<  
　　主营业务成本 Cost of sales 3R:i*8C  
　　主营业务税金及附加 Sales tax |j}F$*SE[  
　　营业费用 Operating expenses Y9L 6W+=T  
　　管理费用 General and administrative expenses @OY-(cW  
　　财务费用 Financial expenses zomNjy*  
　　投资收益 Investment income J+NK+,_*M  
　　其他业务收入 Other operating income 5 ^z ,'C  
　　营业外收入 Non-operating income EEZ2Gu6c  
　　补贴收入 Subsidy income }<h. chz,  
　　其他业务支出 Other operating expenses 7-IeJ6,D  
　　营业外支出 Non-operating expenses to|9)\  
　　所得税 Income tax ViT 5Jn7  
　　直接人工成本差异(direct labor variance) {bW3%iU  
　　直接材料成本差异(direct material variance) DF|lUO]:  
　　在产品计价(work-in-process costing) 8si^HEQ8  
　　联产品成本计算(joint products costing) T<?BIQz(}  
　　生产成本汇总程序(accumulation process of procluction cost) 7<o;3gR7Kj  
　　制造费用差异(manufacturing expenses variance) |B$\3,  
　　实际成本与估计成本(actual cost and estimated cost) swq!Sp  
　　工资费用分配(salary costs allocation) ]]o[fqD-Zn  
　　成本曲线(cost curve) W8h\ s {  
　　农业生产成本(agriculture production cost) Rs[]
i;  
　　原始成本和重置成本(original cost and replacement cost) >b?)WNk  
　　工程施工成本 I8]NY !'cW  
　　直接成本与间接成本(direct cost and indirect cost) .%Q Ea_\  
　　可控成本(controllable cost) !D&MJThNy  
　　制造费用分配(manufacturing expenses allocation) [gp:nxyfQm  
　　理论成本与应用成本(theory cost and practice cost) y+afUJT  
　　辅助生产成本分配(auxiliary production cost allocation) }z-  
　　期间,费用 ^tcBxDC"]  
　　成本控制程序(procedure of cost control) Y(Ezw !a  
　　成本记录(cost entry, cost recorder cost agenda) \o)4m[oF  
　　成本计算分批法(job costing method) u`@FA?+E1  
　　成本计算分步法 8v
W`E_n  
　　直接人工成本差异(direct labor variance) $QBUnLOek&  
　　成本控制方法(cost control method)