[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 ,zTy?OQ  
　　股本 Share capital c[ ]4n  
　　已归还投资 Investment returned Pp5^@A  
　　利润分配-其他转入 Profit appropriation - other transfer in @W9x$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >MvDVPi ~+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve f-71~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund C;vtY[}<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mOlI#5H  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,1"KHv  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0a"c2J  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0p\@!Z H  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `{xNXH]@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J":,Vd!*-  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L;f!.FX#  
　　期初未分配利润 Retained earnings, beginning of the year |x-S&-  
　　资本公积-股本溢价 Capital surplus - share premium UCClWr  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (#E.`e1#6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation go<W(
,O  
　　资本公积-股权投资准备 Capital surplus - investment reserve ez6EjUk  
　　资本公积-拨款转入 Capital surplus - subsidiary G@Z?&"   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5>\/[I/!  
　　资本公积-其他 Capital surplus - others }x wu*Zx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GHeVp/u  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1wP -  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;{%\9nS  
　　盈余公积-储备基金 Surplus reserve - reserve fund A`}rqhU.{-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^~A>8CQOU  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )6J9J+%bi  
　　主营业务收入 Sales %V ;?  
　　主营业务成本 Cost of sales  MEGv}  
　　主营业务税金及附加 Sales tax ~7zGI\=P@  
　　营业费用 Operating expenses ?n ZY)  
　　管理费用 General and administrative expenses 7fba-7-P  
　　财务费用 Financial expenses 2FW\O0U  
　　投资收益 Investment income GJqJlgHe  
　　其他业务收入 Other operating income LmnymcH  
　　营业外收入 Non-operating income gjAIEI  
　　补贴收入 Subsidy income ZXuv CI  
　　其他业务支出 Other operating expenses 9BuSN*4  
　　营业外支出 Non-operating expenses &@yo;kB  
　　所得税 Income tax <h'5cO  
　　直接人工成本差异(direct labor variance) HI11Jl}{  
　　直接材料成本差异(direct material variance) fL=~N
C"  
　　在产品计价(work-in-process costing) [a wj io  
　　联产品成本计算(joint products costing) BjzPz  
　　生产成本汇总程序(accumulation process of procluction cost) b8LLr;oQw  
　　制造费用差异(manufacturing expenses variance) 3^6 d]f  
　　实际成本与估计成本(actual cost and estimated cost) 9^G/8<^^>  
　　工资费用分配(salary costs allocation) T]=r Co  
　　成本曲线(cost curve) t?'!$6  
　　农业生产成本(agriculture production cost) G8Y<1%`<  
　　原始成本和重置成本(original cost and replacement cost) LpqO{#ZG  
　　工程施工成本 D
S[#|  
　　直接成本与间接成本(direct cost and indirect cost) uvG]1m#  
　　可控成本(controllable cost) `.Qi?* ^  
　　制造费用分配(manufacturing expenses allocation) L>RP-x>  
　　理论成本与应用成本(theory cost and practice cost) J:zU,IIJ  
　　辅助生产成本分配(auxiliary production cost allocation) o_^?n[4  
　　期间,费用 AGYc |;  
　　成本控制程序(procedure of cost control) %s(k_|G+4  
　　成本记录(cost entry, cost recorder cost agenda) :1bW VM)  
　　成本计算分批法(job costing method) aN8|J?JH  
　　成本计算分步法 -3=#u_  
　　直接人工成本差异(direct labor variance) j4R(B  
　　成本控制方法(cost control method)