[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 hvFXYq_[O  
　　股本 Share capital yIq. m=  
　　已归还投资 Investment returned Au\j6mB  
　　利润分配-其他转入 Profit appropriation - other transfer in swTur  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %U uVD  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve f, iHM  
　　利润分配-提取储备基金 Profit appropriation - reserve fund v'e5j``=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wCitQ0?  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZzO^IZ KlC  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2?}5U)Hg  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends F,.dC&B
 
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J1\H^gyW)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _!ITCkBj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j*fs [4  
　　期初未分配利润 Retained earnings, beginning of the year [-p?gyl  
　　资本公积-股本溢价 Capital surplus - share premium IQ]tcSQl  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !uc"|S?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation {aoG60N  
　　资本公积-股权投资准备 Capital surplus - investment reserve Hs#q 7  
　　资本公积-拨款转入 Capital surplus - subsidiary Ve9*>6i&-4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation cYx.<b JH  
　　资本公积-其他 Capital surplus - others Q1 5h \!u  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xsERnF>`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve RQ*oTsq  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U?e.)G  
　　盈余公积-储备基金 Surplus reserve - reserve fund sKniqWi  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .Gcs/PN  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]m=2 $mK  
　　主营业务收入 Sales YsA.,  
　　主营业务成本 Cost of sales mhi^zHpa  
　　主营业务税金及附加 Sales tax -oMp@2\e  
　　营业费用 Operating expenses !)//b]  
　　管理费用 General and administrative expenses !WgVk7aP`  
　　财务费用 Financial expenses [eLU}4v{  
　　投资收益 Investment income  )k6O  
　　其他业务收入 Other operating income =2&Sw(6j  
　　营业外收入 Non-operating income 8-geBlCE,  
　　补贴收入 Subsidy income /s[D[:P_  
　　其他业务支出 Other operating expenses D:.1Be`Tv  
　　营业外支出 Non-operating expenses cz.,QIt_  
　　所得税 Income tax >!BZ>G2  
　　直接人工成本差异(direct labor variance) i "GCm`  
　　直接材料成本差异(direct material variance) yr[HuwU  
　　在产品计价(work-in-process costing) %Q.|qyq  
　　联产品成本计算(joint products costing) Nu4PY@m]C  
　　生产成本汇总程序(accumulation process of procluction cost) 3v,B
g4[i  
　　制造费用差异(manufacturing expenses variance) K0-AP $  
　　实际成本与估计成本(actual cost and estimated cost) <F&53N&Zc  
　　工资费用分配(salary costs allocation) u0i;vO)MNt  
　　成本曲线(cost curve) (>M@Ukam:  
　　农业生产成本(agriculture production cost) lCxPR'C|  
　　原始成本和重置成本(original cost and replacement cost) a<Ksas'5S  
　　工程施工成本 !+{$dB>a  
　　直接成本与间接成本(direct cost and indirect cost) f@aFs]xV  
　　可控成本(controllable cost) 6$x9@x8  
　　制造费用分配(manufacturing expenses allocation) cM;,nX%/  
　　理论成本与应用成本(theory cost and practice cost) v7#`b}'W  
　　辅助生产成本分配(auxiliary production cost allocation) O]-s(8Oo3  
　　期间,费用 %=<Kb\  
　　成本控制程序(procedure of cost control) ;Vlt4,s)  
　　成本记录(cost entry, cost recorder cost agenda) +xojnv  
　　成本计算分批法(job costing method) vfpK|=[7o  
　　成本计算分步法 g>;u} +lO  
　　直接人工成本差异(direct labor variance)
i_ z4;%#?  
　　成本控制方法(cost control method)