[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|`wi}"x  
　　股本 Share capital l(}MM|ka  
　　已归还投资 Investment returned pLys%1hg  
　　利润分配-其他转入 Profit appropriation - other transfer in &`m$Zzl;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @LSh=o+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Tj{3#?]Ho  
　　利润分配-提取储备基金 Profit appropriation - reserve fund E!BzE_|i  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !2^~ar{2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P}qpy\/(4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit EU0 4U  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0L1sF'ZN  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Yl:[b{Py  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O0s!3hKu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >EZZEd  
　　期初未分配利润 Retained earnings, beginning of the year 6(uZn=  
　　资本公积-股本溢价 Capital surplus - share premium e9tb]sAG  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *'-t_F';  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _[-W*,xJ)  
　　资本公积-股权投资准备 Capital surplus - investment reserve Dln1 R[  
　　资本公积-拨款转入 Capital surplus - subsidiary d3S M
e  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?u/UV,";y  
　　资本公积-其他 Capital surplus - others PxGw5 :  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GZKYRPg  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ';c 6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (DS "*4 ty  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~P"Agpx3u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund c b&Yf1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6}!1a?X  
　　主营业务收入 Sales +."cbqGP_q  
　　主营业务成本 Cost of sales R/*"N'nH-%  
　　主营业务税金及附加 Sales tax ';My"/ Z-  
　　营业费用 Operating expenses )9[u*|+  
　　管理费用 General and administrative expenses 8DY:a['-d  
　　财务费用 Financial expenses YOj&1ymBZ  
　　投资收益 Investment income odC"#Rb  
　　其他业务收入 Other operating income cofdDHXfQI  
　　营业外收入 Non-operating income ?6{g7S%  
　　补贴收入 Subsidy income ?6hd(^  
　　其他业务支出 Other operating expenses gIusp917  
　　营业外支出 Non-operating expenses Dw
ZRx@  
　　所得税 Income tax 12m-$/5n+  
　　直接人工成本差异(direct labor variance) G%;>_E  
　　直接材料成本差异(direct material variance) \E<Qi3W>*  
　　在产品计价(work-in-process costing) dr+(C[=  
　　联产品成本计算(joint products costing) hayJgkZ'  
　　生产成本汇总程序(accumulation process of procluction cost) VB#&`]rdo  
　　制造费用差异(manufacturing expenses variance) 1 ] cLbJ  
　　实际成本与估计成本(actual cost and estimated cost) Y6Cm PxOQ  
　　工资费用分配(salary costs allocation) v9Sk\9}S  
　　成本曲线(cost curve) _DT,iF*6  
　　农业生产成本(agriculture production cost) <hiv8/)?  
　　原始成本和重置成本(original cost and replacement cost) H{,1-&>|  
　　工程施工成本 )KVr2y;RF  
　　直接成本与间接成本(direct cost and indirect cost)  -gS9I^  
　　可控成本(controllable cost) ]'M B3@T  
　　制造费用分配(manufacturing expenses allocation) ]Y!Fz<-;P  
　　理论成本与应用成本(theory cost and practice cost) ~cfXEjE6  
　　辅助生产成本分配(auxiliary production cost allocation) qNP)oU92  
　　期间,费用 Ry"4v_e9  
　　成本控制程序(procedure of cost control) oz)4YBf  
　　成本记录(cost entry, cost recorder cost agenda) 9H/R@i[E  
　　成本计算分批法(job costing method) cs.t#C  
　　成本计算分步法 R@s7s%y=  
　　直接人工成本差异(direct labor variance) &rD8ng+$  
　　成本控制方法(cost control method)