[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 ^s-25 6iI  
　　股本 Share capital u%B&WwHG  
　　已归还投资 Investment returned =ewy Q  
　　利润分配-其他转入 Profit appropriation - other transfer in UV@0gdy[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o\!qcoE2W  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve rt}^4IqL  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (s&&>M]r_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  #^0(  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X{Zm9T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit PVYyE3`UB  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5k$vlC#[H  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve W5 ec  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fzPZ|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6Hf,6>  
　　期初未分配利润 Retained earnings, beginning of the year H M:r0_  
　　资本公积-股本溢价 Capital surplus - share premium pj8azFZ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *eb-rhCVn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &%,DZA`  
　　资本公积-股权投资准备 Capital surplus - investment reserve KY.ZT2k  
　　资本公积-拨款转入 Capital surplus - subsidiary v&;:^jJ8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Z a(|(M
H  
　　资本公积-其他 Capital surplus - others  rLv;Y  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve izwUS!5e  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m3 -9b"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?9xu{B>6  
　　盈余公积-储备基金 Surplus reserve - reserve fund /.Q4~Hw%}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund J^ G  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment '*T]fND4  
　　主营业务收入 Sales 7x k|+!  
　　主营业务成本 Cost of sales 6q/?-Qcy  
　　主营业务税金及附加 Sales tax 4XJiI a?  
　　营业费用 Operating expenses "rNL `P7  
　　管理费用 General and administrative expenses Mvcfk$pA  
　　财务费用 Financial expenses ue{xnjw >U  
　　投资收益 Investment income 0xMj=3']  
　　其他业务收入 Other operating income $/Ov2z  
　　营业外收入 Non-operating income -d=WV:G%e  
　　补贴收入 Subsidy income [*4fwk^  
　　其他业务支出 Other operating expenses rx!=q8=0R  
　　营业外支出 Non-operating expenses 7o]HQ[xO  
　　所得税 Income tax tef^ShF]  
　　直接人工成本差异(direct labor variance) N#k61x  
　　直接材料成本差异(direct material variance) |J>WC}g@n  
　　在产品计价(work-in-process costing) K7(MD1tk  
　　联产品成本计算(joint products costing) uY#TEjGh]  
　　生产成本汇总程序(accumulation process of procluction cost) eV};9VJ$F  
　　制造费用差异(manufacturing expenses variance) /aqEJGG>  
　　实际成本与估计成本(actual cost and estimated cost) j6YiE~  
　　工资费用分配(salary costs allocation) lpmJLH.F  
　　成本曲线(cost curve) \".^K5Pm  
　　农业生产成本(agriculture production cost) 8e2?tmWM  
　　原始成本和重置成本(original cost and replacement cost) WAPhv-6  
　　工程施工成本 4N>>+]MWc  
　　直接成本与间接成本(direct cost and indirect cost) #&8rcu;/  
　　可控成本(controllable cost) uGVy6,  
　　制造费用分配(manufacturing expenses allocation) 7E7dSq  
　　理论成本与应用成本(theory cost and practice cost) l67Jl"v  
　　辅助生产成本分配(auxiliary production cost allocation) KZ:hKY@q  
　　期间,费用 V5mTu)tp5  
　　成本控制程序(procedure of cost control) tWPO]3hW  
　　成本记录(cost entry, cost recorder cost agenda) WO*9+\[v  
　　成本计算分批法(job costing method) @N.jB#nEb  
　　成本计算分步法 Acm<-de  
　　直接人工成本差异(direct labor variance) A\sI<WrH  
　　成本控制方法(cost control method)