[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 n2\;`9zm  
　　股本 Share capital +VSJve |  
　　已归还投资 Investment returned o9+"6V|.  
　　利润分配-其他转入 Profit appropriation - other transfer in &VtTUy}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xwG=&+66  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ur^)bp<n  
　　利润分配-提取储备基金 Profit appropriation - reserve fund cA
_77#<8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y 3G$(+i8  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund w[@>k@=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -MZLkSU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends E,,)?^g  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q6'3-@%  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Fi.gf?d  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v[VUX69  
　　期初未分配利润 Retained earnings, beginning of the year C=L_@{^Rgb  
　　资本公积-股本溢价 Capital surplus - share premium p$^}g:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1qXqQA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation t?H.M  
　　资本公积-股权投资准备 Capital surplus - investment reserve sev^  
　　资本公积-拨款转入 Capital surplus - subsidiary 1SoKnfz{6  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z6e)|*cA$  
　　资本公积-其他 Capital surplus - others x]|8  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6#P\DT  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EMME?OW$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y&T(^EA;  
　　盈余公积-储备基金 Surplus reserve - reserve fund "TB4w2?=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund '3SS%W  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +#~=QT9  
　　主营业务收入 Sales |r*btyOJk  
　　主营业务成本 Cost of sales \ZiZX
$  
　　主营业务税金及附加 Sales tax Q*|O9vu'D  
　　营业费用 Operating expenses !l!^`c  
　　管理费用 General and administrative expenses WJvD,VMz  
　　财务费用 Financial expenses *gRg--PY%  
　　投资收益 Investment income Erz{{kf]1V  
　　其他业务收入 Other operating income iR j/Tm*T'  
　　营业外收入 Non-operating income ~7aBli=  
　　补贴收入 Subsidy income 7n W*3(  
　　其他业务支出 Other operating expenses N\XZ=t^h(  
　　营业外支出 Non-operating expenses  hM   
　　所得税 Income tax yyZ}qnbx]  
　　直接人工成本差异(direct labor variance) No8~~  
　　直接材料成本差异(direct material variance) _%#Q \D  
　　在产品计价(work-in-process costing) 1.WdxMpW9  
　　联产品成本计算(joint products costing) $r%m<Uc;}O  
　　生产成本汇总程序(accumulation process of procluction cost) fRKO> /OT  
　　制造费用差异(manufacturing expenses variance) n|`L>@aw,  
　　实际成本与估计成本(actual cost and estimated cost) @@$=MSN  
　　工资费用分配(salary costs allocation) g`~c|bx  
　　成本曲线(cost curve) |eT?XT<=o  
　　农业生产成本(agriculture production cost) - Z?rx5V;t  
　　原始成本和重置成本(original cost and replacement cost) X51pRP $R  
　　工程施工成本 .-[uQtyWW  
　　直接成本与间接成本(direct cost and indirect cost) nnLE dJ}n  
　　可控成本(controllable cost) <4s$$Uw}6%  
　　制造费用分配(manufacturing expenses allocation) 41 sClC"  
　　理论成本与应用成本(theory cost and practice cost) [OJ@{{U%  
　　辅助生产成本分配(auxiliary production cost allocation) ^)=c74;;  
　　期间,费用 Sqj'2<~W  
　　成本控制程序(procedure of cost control) gzqx{ ]  
　　成本记录(cost entry, cost recorder cost agenda) |@pJ]  
　　成本计算分批法(job costing method) >xu}eWSz  
　　成本计算分步法 J0xOB;rd  
　　直接人工成本差异(direct labor variance) 3f9J!B`n  
　　成本控制方法(cost control method)