[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 \4KV9wm  
　　股本 Share capital q# O8Fv  
　　已归还投资 Investment returned IuY4R0Go  
　　利润分配-其他转入 Profit appropriation - other transfer in |s,y/svp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W2&(:C8V@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9&
bJ]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >QdT7gB  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund bao"iv~z  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z?@N+||,.  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit UyAy?i8K  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends RF= $SMTk  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _fccZf(yC.  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @A|#/]S1  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z7NR%u_|[  
　　期初未分配利润 Retained earnings, beginning of the year _3 IRj=Cs  
　　资本公积-股本溢价 Capital surplus - share premium p^1~o/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #||D,[ _=+  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3lTnfc&  
　　资本公积-股权投资准备 Capital surplus - investment reserve V KxuK0{  
　　资本公积-拨款转入 Capital surplus - subsidiary @)C.IQ~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation i<(~J4}b  
　　资本公积-其他 Capital surplus - others F5y&"Y_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X /_ 89<&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (^"2"[?a  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N@Q_5t0bk  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4y.qtiIP>$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund S0tkqA4  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \EXa 9X2  
　　主营业务收入 Sales fB 0X9iV6j  
　　主营业务成本 Cost of sales g4y&6!g  
　　主营业务税金及附加 Sales tax eM@xs<BR  
　　营业费用 Operating expenses CEVisKcE:  
　　管理费用 General and administrative expenses LLKYcy  
　　财务费用 Financial expenses dvM%" k  
　　投资收益 Investment income ^#XQ2UN  
　　其他业务收入 Other operating income +4Fw13ADE  
　　营业外收入 Non-operating income dUUg}
/  
　　补贴收入 Subsidy income 6Jq3l_  
　　其他业务支出 Other operating expenses aU@1j;se@  
　　营业外支出 Non-operating expenses l&*= .Zc7!  
　　所得税 Income tax qi ">AQpp  
　　直接人工成本差异(direct labor variance) gLRDd~H  
　　直接材料成本差异(direct material variance) o70] F  
　　在产品计价(work-in-process costing) l" 7#(a  
　　联产品成本计算(joint products costing) Ss0I{0  
　　生产成本汇总程序(accumulation process of procluction cost) GKKDO+A=!  
　　制造费用差异(manufacturing expenses variance) i{16&4 '  
　　实际成本与估计成本(actual cost and estimated cost) %@:6&  
　　工资费用分配(salary costs allocation) NwxDxIIH/)  
　　成本曲线(cost curve) ;!C_}P  
　　农业生产成本(agriculture production cost) |MOz>1<a  
　　原始成本和重置成本(original cost and replacement cost) 2liJ^ `  
　　工程施工成本 pSI8"GwQ  
　　直接成本与间接成本(direct cost and indirect cost) :[CEHRc7x  
　　可控成本(controllable cost) *U}ztH-+/  
　　制造费用分配(manufacturing expenses allocation) t 4VeXp6  
　　理论成本与应用成本(theory cost and practice cost) M[+#*f.T}  
　　辅助生产成本分配(auxiliary production cost allocation) _''un3eCY  
　　期间,费用 Zu<S<??Jf  
　　成本控制程序(procedure of cost control) E*IP#:R  
　　成本记录(cost entry, cost recorder cost agenda) Rt:^'Qi$!  
　　成本计算分批法(job costing method) Sfa=AV7K  
　　成本计算分步法 CB X}_]9X  
　　直接人工成本差异(direct labor variance)
t-5Y,}j  
　　成本控制方法(cost control method)