[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 B0YY7od  
　　股本 Share capital xWV_Do)z  
　　已归还投资 Investment returned 8RocObY_W  
　　利润分配-其他转入 Profit appropriation - other transfer in P= ]ZXj[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L$jRg  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Z1>pOJm  
　　利润分配-提取储备基金 Profit appropriation - reserve fund q
V(Plt%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7tyn?t0n  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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}cv  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8Mp
  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends CUYp(GU  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gz$=\=%>RL  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #cApk  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gHm
^@  
　　期初未分配利润 Retained earnings, beginning of the year eDy}_By^  
　　资本公积-股本溢价 Capital surplus - share premium Ya>cG
aLq  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *M8 4Dry`y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 4BCZ~_  
　　资本公积-股权投资准备 Capital surplus - investment reserve H!xBFiOH$n  
　　资本公积-拨款转入 Capital surplus - subsidiary (57x5qP X  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation BgE]xm  
　　资本公积-其他 Capital surplus - others 3kJAaI8  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &'(:xjN  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve TM"i9a? ;  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U2K>\/-~  
　　盈余公积-储备基金 Surplus reserve - reserve fund !Hgq7v ZG  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund kDm=Cjxv  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment RJg# A`  
　　主营业务收入 Sales r_o2d8  
　　主营业务成本 Cost of sales Y[pGaiN:  
　　主营业务税金及附加 Sales tax nhy3E  
　　营业费用 Operating expenses Xe*  L^8+  
　　管理费用 General and administrative expenses cW3;5  
　　财务费用 Financial expenses U"ga0X5  
　　投资收益 Investment income n ,H;PB  
　　其他业务收入 Other operating income 'QkL%z0  
　　营业外收入 Non-operating income x-q er-  
　　补贴收入 Subsidy income mT~:k}u~W  
　　其他业务支出 Other operating expenses 1*=[% d7  
　　营业外支出 Non-operating expenses HM<V$ R  
　　所得税 Income tax $YW z~^f  
　　直接人工成本差异(direct labor variance) NW~n+uk5v  
　　直接材料成本差异(direct material variance) 8IVKS>  
　　在产品计价(work-in-process costing) / P{f#rV5  
　　联产品成本计算(joint products costing) {9)LHX7dN  
　　生产成本汇总程序(accumulation process of procluction cost) P+]39p{  
　　制造费用差异(manufacturing expenses variance) `!rHH  
　　实际成本与估计成本(actual cost and estimated cost) } #$Y^ +UN  
　　工资费用分配(salary costs allocation) xo?f90+(  
　　成本曲线(cost curve) mjH8q&szf  
　　农业生产成本(agriculture production cost) (3_2h4O  
　　原始成本和重置成本(original cost and replacement cost) 3J@# V '  
　　工程施工成本
6g<JPc  
　　直接成本与间接成本(direct cost and indirect cost) ;}:"[B3$  
　　可控成本(controllable cost) *%g*Np_P  
　　制造费用分配(manufacturing expenses allocation) Z|3l2ucl  
　　理论成本与应用成本(theory cost and practice cost) eyy&JjVs  
　　辅助生产成本分配(auxiliary production cost allocation) gmrjCLj  
　　期间,费用 /Bb\jvk-E  
　　成本控制程序(procedure of cost control) lKe aI  
　　成本记录(cost entry, cost recorder cost agenda) w8>p[F5`O  
　　成本计算分批法(job costing method) =WN6Fj`  
　　成本计算分步法 =`{!" 6a  
　　直接人工成本差异(direct labor variance) "ua/65cq9  
　　成本控制方法(cost control method)