[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 \yNQQ$B  
　　股本 Share capital czI{qi5N  
　　已归还投资 Investment returned 3:lDL2  
　　利润分配-其他转入 Profit appropriation - other transfer in EZ<80G  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eO t%xTx  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve RdgVBG#Z1  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :X_CFW  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &y7
0  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |8H_-n  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1HhX/fpq  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends h3kaD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Vo,[EVL  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7rcA[)<'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _#!U"hkH  
　　期初未分配利润 Retained earnings, beginning of the year PL@~Ys0
  
　　资本公积-股本溢价 Capital surplus - share premium T7{<arL$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f ba&`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation zG# wu   
　　资本公积-股权投资准备 Capital surplus - investment reserve
IU|kNBo  
　　资本公积-拨款转入 Capital surplus - subsidiary 86%%n?"}  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation o@9+mM"B)  
　　资本公积-其他 Capital surplus - others l-}KmZ]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d",(aZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _1  pDA  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~.Cv DJy  
　　盈余公积-储备基金 Surplus reserve - reserve fund mG2VZ>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund hGI+:Js6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment U&P{?>{u  
　　主营业务收入 Sales 8Atq,GcG  
　　主营业务成本 Cost of sales T~Ly^|Ihz  
　　主营业务税金及附加 Sales tax R,Fgl2  
　　营业费用 Operating expenses ([R")~`(l2  
　　管理费用 General and administrative expenses 537?9  
　　财务费用 Financial expenses (WRMaI72(  
　　投资收益 Investment income R_1qn  
　　其他业务收入 Other operating income '^iUx,,ZQ  
　　营业外收入 Non-operating income E ]B7  
　　补贴收入 Subsidy income %
<}<'V0  
　　其他业务支出 Other operating expenses nA_%2F'W}  
　　营业外支出 Non-operating expenses XWUP=D~  
　　所得税 Income tax ?[)yGRzO2  
　　直接人工成本差异(direct labor variance) M-J<n>hl  
　　直接材料成本差异(direct material variance) Z/<#n\>t0>  
　　在产品计价(work-in-process costing) h?Nek+1'  
　　联产品成本计算(joint products costing) I{ ryD -!  
　　生产成本汇总程序(accumulation process of procluction cost) |0sPka/u16  
　　制造费用差异(manufacturing expenses variance) #y1Bx,  
　　实际成本与估计成本(actual cost and estimated cost) 5Fbs WW2  
　　工资费用分配(salary costs allocation) N u^p
  
　　成本曲线(cost curve) E!J=8C.:  
　　农业生产成本(agriculture production cost) [A5W+pDm  
　　原始成本和重置成本(original cost and replacement cost) Vr=OYI'A  
　　工程施工成本 + P7o4]:/  
　　直接成本与间接成本(direct cost and indirect cost) JoZ(_Jh%m  
　　可控成本(controllable cost) ?Go!j?#a  
　　制造费用分配(manufacturing expenses allocation) c2 Aps  
　　理论成本与应用成本(theory cost and practice cost) B=n[)"5fBO  
　　辅助生产成本分配(auxiliary production cost allocation) sw;|'N$:<  
　　期间,费用 WOX}Sw"  
　　成本控制程序(procedure of cost control) m#e*c[*G  
　　成本记录(cost entry, cost recorder cost agenda) /_t|Dry015  
　　成本计算分批法(job costing method) 'T,c.Vj)  
　　成本计算分步法 %S@L|t  
　　直接人工成本差异(direct labor variance) _=EKXE)&}  
　　成本控制方法(cost control method)