[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 xiblPF_n3  
　　股本 Share capital
7q=G&e7  
　　已归还投资 Investment returned 2&!bfq![  
　　利润分配-其他转入 Profit appropriation - other transfer in :4gLjzL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,XkGe  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve % ps$qB'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {a(&J6$VE  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _+l1b"^s1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c]-*P7W  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit q`NXJf=sc  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends kzn[ =P  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Z;l`YK^-  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *hLQ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "KX=ow#z|  
　　期初未分配利润 Retained earnings, beginning of the year
@%ip7Y]e  
　　资本公积-股本溢价 Capital surplus - share premium yp.[HMRD  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7nq3S  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Iq7}   
　　资本公积-股权投资准备 Capital surplus - investment reserve D]G)j  
　　资本公积-拨款转入 Capital surplus - subsidiary M$4[)6Y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation BQH}6ueZ  
　　资本公积-其他 Capital surplus - others s*/bi W  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]i<[d,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e=vsuqGT  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7Z ;?b0W  
　　盈余公积-储备基金 Surplus reserve - reserve fund WYB{% yf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zq+o+o>xo  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z!;1i[|x  
　　主营业务收入 Sales 8lF\v/vN  
　　主营业务成本 Cost of sales SP*fv`  
　　主营业务税金及附加 Sales tax j]|U  
　　营业费用 Operating expenses %p^.|Me7  
　　管理费用 General and administrative expenses 7\]E~/g  
　　财务费用 Financial expenses DGW+>\G  
　　投资收益 Investment income 2d% }- nw  
　　其他业务收入 Other operating income
X$% 4$  
　　营业外收入 Non-operating income tGA :[SP  
　　补贴收入 Subsidy income Yim<>. !  
　　其他业务支出 Other operating expenses zZcnijWb  
　　营业外支出 Non-operating expenses D:^$4}h f  
　　所得税 Income tax E%oY7.~-  
　　直接人工成本差异(direct labor variance) O$/o'"@ /  
　　直接材料成本差异(direct material variance) yz8mP3"c:o  
　　在产品计价(work-in-process costing) g~V+4+  
　　联产品成本计算(joint products costing) Z6\+  
　　生产成本汇总程序(accumulation process of procluction cost) _Z5Mw+=19  
　　制造费用差异(manufacturing expenses variance) .itw04Uru  
　　实际成本与估计成本(actual cost and estimated cost) Lip4)Y [  
　　工资费用分配(salary costs allocation) BH]Ynu&o  
　　成本曲线(cost curve) ^7zu<lX  
　　农业生产成本(agriculture production cost) qTZFPfyU  
　　原始成本和重置成本(original cost and replacement cost) !Z VU,b>  
　　工程施工成本 <)+y=m\eJ  
　　直接成本与间接成本(direct cost and indirect cost) T91moRv  
　　可控成本(controllable cost) 6T 8!xyi-+  
　　制造费用分配(manufacturing expenses allocation) W>-Et7&2  
　　理论成本与应用成本(theory cost and practice cost) -*5Rnx|Y{  
　　辅助生产成本分配(auxiliary production cost allocation) "&Po,AWa  
　　期间,费用 9zYVC[o  
　　成本控制程序(procedure of cost control) Y0?5w0{  
　　成本记录(cost entry, cost recorder cost agenda) `u>4\sv  
　　成本计算分批法(job costing method) }neY<{z  
　　成本计算分步法 @(r/dZc  
　　直接人工成本差异(direct labor variance) y.KO :P?5{  
　　成本控制方法(cost control method)