[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 ~@xT]D!BQ  
　　股本 Share capital +<gg
 
　　已归还投资 Investment returned ~GSpl24W<  
　　利润分配-其他转入 Profit appropriation - other transfer in SrSG{/{  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +:}kZDl@ X  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :]EP@.(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund GNs#oM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund '-`O. 4u  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund I9;xzES  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit VxNXd?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6e*%\2UA  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y*w"J3|29  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pV8[l)J  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =ntftSH  
　　期初未分配利润 Retained earnings, beginning of the year P_Z M'[  
　　资本公积-股本溢价 Capital surplus - share premium a-fv[oB  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9`&?hi49nK  
　　资本公积-接受现金捐赠 Capital surplus - cash donation miwf&b  
　　资本公积-股权投资准备 Capital surplus - investment reserve KrS  
　　资本公积-拨款转入 Capital surplus - subsidiary _0w1kqW  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation n4Vwao/9 x  
　　资本公积-其他 Capital surplus - others iM8sX B   
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PVhik@Yoh  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ' [%jj UU  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d60c$?"]a(  
　　盈余公积-储备基金 Surplus reserve - reserve fund $Tfm/=e   
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Qy/uB$q{A  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment gglf\)E;}E  
　　主营业务收入 Sales !-7_ +v>  
　　主营业务成本 Cost of sales OH>r[,z0  
　　主营业务税金及附加 Sales tax ;3mL^  
　　营业费用 Operating expenses -=5EbNPwG  
　　管理费用 General and administrative expenses ~H7!MC~K  
　　财务费用 Financial expenses \/
n+j!  
　　投资收益 Investment income WXLK89ev\  
　　其他业务收入 Other operating income HV8I nodi  
　　营业外收入 Non-operating income { E^U6@  
　　补贴收入 Subsidy income [M`=HhJ4  
　　其他业务支出 Other operating expenses aFyh,  
　　营业外支出 Non-operating expenses >d#3|;RY  
　　所得税 Income tax 2R\ +}  
　　直接人工成本差异(direct labor variance) <Kg2$lu(_`  
　　直接材料成本差异(direct material variance) >}CEN  
　　在产品计价(work-in-process costing) #vtN+E  
　　联产品成本计算(joint products costing) 55^tfu  
　　生产成本汇总程序(accumulation process of procluction cost) w~]T<^fW~  
　　制造费用差异(manufacturing expenses variance) t-x[:i  
　　实际成本与估计成本(actual cost and estimated cost) 7H4L-J3  
　　工资费用分配(salary costs allocation) +^Fp&K+^  
　　成本曲线(cost curve) JwB"\&'1ZS  
　　农业生产成本(agriculture production cost) #,TELzUVE  
　　原始成本和重置成本(original cost and replacement cost) "w9`cz9a~J  
　　工程施工成本 qIz}$%!A  
　　直接成本与间接成本(direct cost and indirect cost) ,[Ag ~.T  
　　可控成本(controllable cost) f\ ' T_  
　　制造费用分配(manufacturing expenses allocation) z{=v)F5y  
　　理论成本与应用成本(theory cost and practice cost) Zb"jB$58  
　　辅助生产成本分配(auxiliary production cost allocation) \X5 3|Y;=  
　　期间,费用 Je 31".  
　　成本控制程序(procedure of cost control) ^zgacn  
　　成本记录(cost entry, cost recorder cost agenda) sCkO0dl8  
　　成本计算分批法(job costing method) M
1EOnq4-  
　　成本计算分步法 &sdx`,  
　　直接人工成本差异(direct labor variance) =HS4I.@c_5  
　　成本控制方法(cost control method)