[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 D_O5k|-V  
　　股本 Share capital mw:3q6  
　　已归还投资 Investment returned CbnR<W-j  
　　利润分配-其他转入 Profit appropriation - other transfer in DfAiL(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K{, W_^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HT{F$27W  
　　利润分配-提取储备基金 Profit appropriation - reserve fund x%b]ea  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;[?J5X,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :jZ*,d%1={  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #rh0r`  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &z./4X  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve j%6|:o3G(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~+nS)4(  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares hp?ad  
　　期初未分配利润 Retained earnings, beginning of the year 5Z^$`$/.v#  
　　资本公积-股本溢价 Capital surplus - share premium wlm3~B\64  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve WpZy](,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Q'FX:[@x-S  
　　资本公积-股权投资准备 Capital surplus - investment reserve vN{vJlpY  
　　资本公积-拨款转入 Capital surplus - subsidiary 0|WOReskK  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~|X99?P  
　　资本公积-其他 Capital surplus - others #gxRTx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E`oSi ez)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P Xyyyir{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,m #@%fa  
　　盈余公积-储备基金 Surplus reserve - reserve fund XS}Zq4H  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund I>N-95  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &M!4]pow
 
　　主营业务收入 Sales C!aX45eg  
　　主营业务成本 Cost of sales FiV^n6-F`  
　　主营业务税金及附加 Sales tax `77;MGg*  
　　营业费用 Operating expenses RM?
_15m  
　　管理费用 General and administrative expenses '0\0SL   
　　财务费用 Financial expenses [i,5>YIk
 
　　投资收益 Investment income sW>P-  
　　其他业务收入 Other operating income {q5hF5!`)  
　　营业外收入 Non-operating income Y;a6:>D%cT  
　　补贴收入 Subsidy income 9b{g+lMZo  
　　其他业务支出 Other operating expenses Wh#_9);  
　　营业外支出 Non-operating expenses v:'P"uU;4  
　　所得税 Income tax *>}McvtTw  
　　直接人工成本差异(direct labor variance) b&hF')_UOz  
　　直接材料成本差异(direct material variance) GQYtH#  
　　在产品计价(work-in-process costing) "Qiq/"h  
　　联产品成本计算(joint products costing) {GGO')
p  
　　生产成本汇总程序(accumulation process of procluction cost) ? RrC~7~  
　　制造费用差异(manufacturing expenses variance) c]cO[T_gGa  
　　实际成本与估计成本(actual cost and estimated cost) t[H_6)  
　　工资费用分配(salary costs allocation) [#H
8=  
　　成本曲线(cost curve) u
;l6sdo  
　　农业生产成本(agriculture production cost)
Ym rpf  
　　原始成本和重置成本(original cost and replacement cost) =y,yQO  
　　工程施工成本 d\1:1
ucV  
　　直接成本与间接成本(direct cost and indirect cost) 1s^$oi}  
　　可控成本(controllable cost) ^)eessZ  
　　制造费用分配(manufacturing expenses allocation) BDB zc5Q(  
　　理论成本与应用成本(theory cost and practice cost) ; @[.$Q@I  
　　辅助生产成本分配(auxiliary production cost allocation) Ep v3/`I  
　　期间,费用  d'**wh,  
　　成本控制程序(procedure of cost control) I&Eg-96@  
　　成本记录(cost entry, cost recorder cost agenda) 9M-NItFos  
　　成本计算分批法(job costing method) e+]YCp[(  
　　成本计算分步法 >$k4@eg!  
　　直接人工成本差异(direct labor variance) KweHY,  
　　成本控制方法(cost control method)