[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 9SeGkwec?$  
　　股本 Share capital Z kw-a  
　　已归还投资 Investment returned 1le9YL1_g  
　　利润分配-其他转入 Profit appropriation - other transfer in *wJ$U  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l]|&j`'O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1tXc7NA<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *{?2M6Z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &3/`cl[+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .g/!u(iy  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >IQ&*Bb  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @Xoh@:j\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .U(6])%;@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ANPG3^w  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cPIyD?c  
　　期初未分配利润 Retained earnings, beginning of the year ?4SYroXUX|  
　　资本公积-股本溢价 Capital surplus - share premium _LF'0s*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pJg:afCg  
　　资本公积-接受现金捐赠 Capital surplus - cash donation w'}s'gGE  
　　资本公积-股权投资准备 Capital surplus - investment reserve <@`K^g;W  
　　资本公积-拨款转入 Capital surplus - subsidiary m@nGXl'!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @dQ r^'h  
　　资本公积-其他 Capital surplus - others yHM29fEZk  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve cY} jPDH  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f]1 $`  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Db2#QQ  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5M\0t\uEn  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund l&Q@+xb>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {$N\@q@v~  
　　主营业务收入 Sales 3Dc^lfn  
　　主营业务成本 Cost of sales }c/#WA|b  
　　主营业务税金及附加 Sales tax ]Q^8 9?  
　　营业费用 Operating expenses HV`u#hZ7C  
　　管理费用 General and administrative expenses e77s?WxbK  
　　财务费用 Financial expenses =SJ[)|  
　　投资收益 Investment income &/
EZn xl  
　　其他业务收入 Other operating income 3>(~5  
　　营业外收入 Non-operating income I-.?qcy~  
　　补贴收入 Subsidy income :8n?G  
　　其他业务支出 Other operating expenses _6FDuCVD-  
　　营业外支出 Non-operating expenses
e7G>'K  
　　所得税 Income tax R7Tl1!,h  
　　直接人工成本差异(direct labor variance) xG~-.  
　　直接材料成本差异(direct material variance) IAd^$9  
　　在产品计价(work-in-process costing) a w~a/T:  
　　联产品成本计算(joint products costing) ,,XHw;{  
　　生产成本汇总程序(accumulation process of procluction cost) >VjtKSN  
　　制造费用差异(manufacturing expenses variance) ve#[LBOC8  
　　实际成本与估计成本(actual cost and estimated cost) )P1NX"A  
　　工资费用分配(salary costs allocation) qyyLU@hd  
　　成本曲线(cost curve) 8Pom^QopK  
　　农业生产成本(agriculture production cost) J mF` 5  
　　原始成本和重置成本(original cost and replacement cost) 9LQy0Gx  
　　工程施工成本 gKU*@`6G  
　　直接成本与间接成本(direct cost and indirect cost) g'L$m|  
　　可控成本(controllable cost) #tPy0QH  
　　制造费用分配(manufacturing expenses allocation) p*P0<01Z  
　　理论成本与应用成本(theory cost and practice cost) ^1}ffE(3>  
　　辅助生产成本分配(auxiliary production cost allocation) !/&~Feb  
　　期间,费用 \@2sI  
　　成本控制程序(procedure of cost control) VAxk?P0j6  
　　成本记录(cost entry, cost recorder cost agenda) /C<} :R  
　　成本计算分批法(job costing method) QqY42
hR  
　　成本计算分步法 Y!E|X 3  
　　直接人工成本差异(direct labor variance) `Geq,  
　　成本控制方法(cost control method)