[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 ES<"YF  
　　股本 Share capital k g0Z(T:&8  
　　已归还投资 Investment returned 66Huqo  
　　利润分配-其他转入 Profit appropriation - other transfer in $yI!YX&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fLxFF  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve q bFzA i  
　　利润分配-提取储备基金 Profit appropriation - reserve fund z9u"?vdA  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rW
&8#&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bxK1v 7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit '$UlJDZ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _Z @- q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r8}GiP0|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O.
 V !L  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BoHMz/DB  
　　期初未分配利润 Retained earnings, beginning of the year /t(dhz&xN  
　　资本公积-股本溢价 Capital surplus - share premium l pj$\WI=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jx+%X\zokA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation iK s/8n  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7.hn@_  
　　资本公积-拨款转入 Capital surplus - subsidiary 4JT9EKo
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0".pw; .}  
　　资本公积-其他 Capital surplus - others 8 U B?X  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4-lEo{IIM  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /F5g@ X&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ti=~ycwi  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,ZC^,Vq  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3z!\Z[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =k 2In_  
　　主营业务收入 Sales =pF 6  
　　主营业务成本 Cost of sales vLXN{ ]  
　　主营业务税金及附加 Sales tax 0Zs}y\J`  
　　营业费用 Operating expenses uy9k^4Cqa  
　　管理费用 General and administrative expenses ix=HLF-0zC  
　　财务费用 Financial expenses ry/AF  
　　投资收益 Investment income (B}+uI{  
　　其他业务收入 Other operating income ! dv  
　　营业外收入 Non-operating income bYYyXM  
　　补贴收入 Subsidy income )K4 |-<i  
　　其他业务支出 Other operating expenses .u>IjK^  
　　营业外支出 Non-operating expenses oL
2|@WNj,  
　　所得税 Income tax CVyqr_n65/  
　　直接人工成本差异(direct labor variance) {r#2 X1  
　　直接材料成本差异(direct material variance) FQ*4?D,A  
　　在产品计价(work-in-process costing) p%jl-CC1  
　　联产品成本计算(joint products costing) Bq#?g@V  
　　生产成本汇总程序(accumulation process of procluction cost) QyuSle  
　　制造费用差异(manufacturing expenses variance) f.!)O@HzH  
　　实际成本与估计成本(actual cost and estimated cost) g PU|Gv5  
　　工资费用分配(salary costs allocation) AhZ8B'
Ee  
　　成本曲线(cost curve) BHy#g> KUF  
　　农业生产成本(agriculture production cost) XnHc U=~q  
　　原始成本和重置成本(original cost and replacement cost) Q?B5@J  
　　工程施工成本 ?a+tL'D[  
　　直接成本与间接成本(direct cost and indirect cost) P%]li`56-c  
　　可控成本(controllable cost) Ec y|l;  
　　制造费用分配(manufacturing expenses allocation) eva-?+n\q  
　　理论成本与应用成本(theory cost and practice cost) Hc ]/0:  
　　辅助生产成本分配(auxiliary production cost allocation) n\Uh5P1W"  
　　期间,费用 (`>RwooE
 
　　成本控制程序(procedure of cost control) ZTfs&5  
　　成本记录(cost entry, cost recorder cost agenda) <]r.wn=}M  
　　成本计算分批法(job costing method) @ kK${  
　　成本计算分步法 RXP0 4  
　　直接人工成本差异(direct labor variance) A% 9TS/-p  
　　成本控制方法(cost control method)