[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 _opB,,G  
　　股本 Share capital ,L; y>::1  
　　已归还投资 Investment returned Pu(kCH{  
　　利润分配-其他转入 Profit appropriation - other transfer in S<g~VK!Tt  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WH<\f|xR  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve F1/BtGvQE  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |$[.X3i  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xu@+b~C\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s
W&h?jdf  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >gDKkeLD  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends hLaQ[9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Wu)An  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NYeL1h)l  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $\L=RU!c}  
　　期初未分配利润 Retained earnings, beginning of the year w$aejz`[  
　　资本公积-股本溢价 Capital surplus - share premium ]Aj5 K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]'<"qY  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 9u>X,2gUR  
　　资本公积-股权投资准备 Capital surplus - investment reserve Y]Zp[!  
　　资本公积-拨款转入 Capital surplus - subsidiary j rg B56LL  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation IO"q4(&;P4  
　　资本公积-其他 Capital surplus - others e!w#{</8Q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q&esI  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vV>=
Uvm  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w} U'>fj  
　　盈余公积-储备基金 Surplus reserve - reserve fund o97*3W]  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `82^!7!  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment cK75Chsu  
　　主营业务收入 Sales #KDN  
　　主营业务成本 Cost of sales Wqe0
m_7  
　　主营业务税金及附加 Sales tax !!6g<S7)  
　　营业费用 Operating expenses )!5"\eys  
　　管理费用 General and administrative expenses 2 ;Q|h$n  
　　财务费用 Financial expenses `~1#X   
　　投资收益 Investment income _+<AxE9\  
　　其他业务收入 Other operating income UW&K\P  
　　营业外收入 Non-operating income /a\]Dwj5  
　　补贴收入 Subsidy income ootkf=  
　　其他业务支出 Other operating expenses 7TA&u'  
　　营业外支出 Non-operating expenses X3l6b+p  
　　所得税 Income tax nX<yB9bXDg  
　　直接人工成本差异(direct labor variance) /U="~{*-R  
　　直接材料成本差异(direct material variance) {<Xl57w-Q  
　　在产品计价(work-in-process costing) dZAb':  
　　联产品成本计算(joint products costing) y27MG  
　　生产成本汇总程序(accumulation process of procluction cost) *Tq7[v{0*|  
　　制造费用差异(manufacturing expenses variance) +XAM2uN5_.  
　　实际成本与估计成本(actual cost and estimated cost) k>#-NPU$  
　　工资费用分配(salary costs allocation) 9Yji34eDZ  
　　成本曲线(cost curve) c1 1?Kq  
　　农业生产成本(agriculture production cost) uf`/-jY  
　　原始成本和重置成本(original cost and replacement cost) @e+qe9A|  
　　工程施工成本
|al'_s}I  
　　直接成本与间接成本(direct cost and indirect cost) O*9d[jw[  
　　可控成本(controllable cost) O>IG7Ujl  
　　制造费用分配(manufacturing expenses allocation) wdR k+  
　　理论成本与应用成本(theory cost and practice cost) ;JX2ebx  
　　辅助生产成本分配(auxiliary production cost allocation) vH@b  
　　期间,费用 \n-. gG  
　　成本控制程序(procedure of cost control) 6\m'MV`R!  
　　成本记录(cost entry, cost recorder cost agenda) ]C>h_,EZc  
　　成本计算分批法(job costing method) ,9W!cD+0  
　　成本计算分步法 Q.SqOHeJ  
　　直接人工成本差异(direct labor variance) T 8Ye+eP}  
　　成本控制方法(cost control method)