[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 "ADI.  
　　股本 Share capital F5:xrcyC  
　　已归还投资 Investment returned 0/DO"pnL@  
　　利润分配-其他转入 Profit appropriation - other transfer in t|oIzjKE/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve s'N<  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [7PC\  
　　利润分配-提取储备基金 Profit appropriation - reserve fund AlDp+"|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,\ 1X\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }X8P5c!\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (=u!E+
N  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends >CrrxiG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `~d7l@6F  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rZ(#t{]=!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?0dmw?i  
　　期初未分配利润 Retained earnings, beginning of the year 2 ^"j]g>mj  
　　资本公积-股本溢价 Capital surplus - share premium X(E`cH |  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^#e|^]] L  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6B@e[VtG$  
　　资本公积-股权投资准备 Capital surplus - investment reserve M .6BFC  
　　资本公积-拨款转入 Capital surplus - subsidiary iTdamu`L  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation L /
PAC  
　　资本公积-其他 Capital surplus - others \Cq4r4'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T&/n.-@nk  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0#'MR.,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ML|?H1m>  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2jhJXM=~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund dr"$@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment e^@ZN9qQ  
　　主营业务收入 Sales :Wx7a1.Jz  
　　主营业务成本 Cost of sales {ly<%Q7j  
　　主营业务税金及附加 Sales tax M __S)  
　　营业费用 Operating expenses xC9?rLUZ  
　　管理费用 General and administrative expenses ehB'@_y  
　　财务费用 Financial expenses 1O0)+9T82  
　　投资收益 Investment income #E Bdg  
　　其他业务收入 Other operating income 5V(#nz  
　　营业外收入 Non-operating income dR
=sdqS#J  
　　补贴收入 Subsidy income p9G+la~;VM  
　　其他业务支出 Other operating expenses a.UYBRP/l  
　　营业外支出 Non-operating expenses 6`'g ${U  
　　所得税 Income tax L
brn8,G\  
　　直接人工成本差异(direct labor variance) ))dqC l  
　　直接材料成本差异(direct material variance) 5#|
&&$)  
　　在产品计价(work-in-process costing) ;TDvk]:  
　　联产品成本计算(joint products costing) l%Ke>9C  
　　生产成本汇总程序(accumulation process of procluction cost) o@PvA1  
　　制造费用差异(manufacturing expenses variance) 4s%zvRu  
　　实际成本与估计成本(actual cost and estimated cost) ]vR Ol.  
　　工资费用分配(salary costs allocation) 'tkQz  
　　成本曲线(cost curve) sF :pwI5^  
　　农业生产成本(agriculture production cost) f-i5tnh  
　　原始成本和重置成本(original cost and replacement cost) WQCnkP  
　　工程施工成本 8M
Divr/@  
　　直接成本与间接成本(direct cost and indirect cost) p)Q5fh0-  
　　可控成本(controllable cost) Qh
Tn9S:D  
　　制造费用分配(manufacturing expenses allocation) aL
LI\3  
　　理论成本与应用成本(theory cost and practice cost) CTg79 ITYk  
　　辅助生产成本分配(auxiliary production cost allocation) 5G'2 Wby'#  
　　期间,费用 3TjyKB *!  
　　成本控制程序(procedure of cost control) z7?SuJ  
　　成本记录(cost entry, cost recorder cost agenda) )R<93`q  
　　成本计算分批法(job costing method) gGCr~ .5  
　　成本计算分步法 xa_ IdkV  
　　直接人工成本差异(direct labor variance) XD6Kp[s  
　　成本控制方法(cost control method)