[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 ]iq2_{q  
　　股本 Share capital <Na .6P  
　　已归还投资 Investment returned ey/=\@[p  
　　利润分配-其他转入 Profit appropriation - other transfer in eE0
'3?q(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve EvJ<X,Bo  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #`5>XfbmQ(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *K'_"2J  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +U^H`\EUr  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^VOA69n>$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit UzKB"Q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends {yCE>F\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @?/>$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tmgZNg  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Vm8rQFCp74  
　　期初未分配利润 Retained earnings, beginning of the year ,bRYqU?#0  
　　资本公积-股本溢价 Capital surplus - share premium .Z9{ \tj  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t}X+P`Ovq  
　　资本公积-接受现金捐赠 Capital surplus - cash donation mr[+\ 5  
　　资本公积-股权投资准备 Capital surplus - investment reserve }Nc Ed;  
　　资本公积-拨款转入 Capital surplus - subsidiary x1'4njTV$  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation G|eJ
ac>  
　　资本公积-其他 Capital surplus - others jiGXFM2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0/4"Jh$t  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 14S_HwX  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'mm~+hp  
　　盈余公积-储备基金 Surplus reserve - reserve fund :={rPj-nU  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund k"pN  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment   B'QcD  
　　主营业务收入 Sales sz@Y$<o  
　　主营业务成本 Cost of sales dml,|k=  
　　主营业务税金及附加 Sales tax 9.^2CM6l  
　　营业费用 Operating expenses -E+LA  
　　管理费用 General and administrative expenses >MLPmER  
　　财务费用 Financial expenses M'sq{K9  
　　投资收益 Investment income +d'1  
　　其他业务收入 Other operating income pkEx.R)  
　　营业外收入 Non-operating income 0wpGIT!2  
　　补贴收入 Subsidy income l<8+>W`_  
　　其他业务支出 Other operating expenses |FP@NUX\  
　　营业外支出 Non-operating expenses r=Od%  
　　所得税 Income tax hEk 0MY  
　　直接人工成本差异(direct labor variance) 3ahbv%y  
　　直接材料成本差异(direct material variance) *OU&`\bmE  
　　在产品计价(work-in-process costing) a2.@Zyz  
　　联产品成本计算(joint products costing) F [S'l  
　　生产成本汇总程序(accumulation process of procluction cost) yP*oRV%uX  
　　制造费用差异(manufacturing expenses variance) f|NWn`#bY  
　　实际成本与估计成本(actual cost and estimated cost) v:zKn[;o  
　　工资费用分配(salary costs allocation) s#4Q?<65u  
　　成本曲线(cost curve) )=Ens=>Z  
　　农业生产成本(agriculture production cost) a?]~Sw"@  
　　原始成本和重置成本(original cost and replacement cost) ()ZP=\L  
　　工程施工成本 Y5R|)x  
　　直接成本与间接成本(direct cost and indirect cost) iM +p{/bN  
　　可控成本(controllable cost) ?O.'_YS  
　　制造费用分配(manufacturing expenses allocation) q!w hWA  
　　理论成本与应用成本(theory cost and practice cost) CQ h6;[\:  
　　辅助生产成本分配(auxiliary production cost allocation) TFYp=xK(  
　　期间,费用 wak`Jte=}m  
　　成本控制程序(procedure of cost control)
5D<"kT  
　　成本记录(cost entry, cost recorder cost agenda) "VI2--%v3  
　　成本计算分批法(job costing method) 7z9[\]tt  
　　成本计算分步法 -5u. Ix3  
　　直接人工成本差异(direct labor variance) 8ps1Q2|  
　　成本控制方法(cost control method)