[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 ndN*X'  
　　股本 Share capital /D|q-`*K  
　　已归还投资 Investment returned [x=(:soEqC  
　　利润分配-其他转入 Profit appropriation - other transfer in n?D/bXp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #M#$2Vt  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve aEa+?6;D  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %`]!atH  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D(<0t
U^[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T?Z^2.Pvc  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit PX23M|$!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends r haq!s38:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1.8"N&s  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends km^ZF<.@  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -U_,RMw~  
　　期初未分配利润 Retained earnings, beginning of the year b9T6JS j  
　　资本公积-股本溢价 Capital surplus - share premium .tHc*Eh  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve x11riK  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ld({1jpX,  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7042?\\=  
　　资本公积-拨款转入 Capital surplus - subsidiary O/(vimx.#F  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation VhMVoW  
　　资本公积-其他 Capital surplus - others O<@L~S]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K]yWpW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3'A0{(b  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ets6tM`  
　　盈余公积-储备基金 Surplus reserve - reserve fund EX, {1^h  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #s>'IPc0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8gt*`]I  
　　主营业务收入 Sales o>yXEg  
　　主营业务成本 Cost of sales Hdd3n6*  
　　主营业务税金及附加 Sales tax EASmB  
　　营业费用 Operating expenses xA2I+r*o  
　　管理费用 General and administrative expenses cCx{ ")  
　　财务费用 Financial expenses &{qKoI]  
　　投资收益 Investment income (ToD u@p  
　　其他业务收入 Other operating income EDnZ/)6Gg  
　　营业外收入 Non-operating income %WmTG }L)  
　　补贴收入 Subsidy income p_JWklg^  
　　其他业务支出 Other operating expenses {;u+?uY  
　　营业外支出 Non-operating expenses (LXYx<  
　　所得税 Income tax 8~RJnwF^  
　　直接人工成本差异(direct labor variance) Y8lZ]IB  
　　直接材料成本差异(direct material variance) +`V<& Y-5l  
　　在产品计价(work-in-process costing) X+,0;% p  
　　联产品成本计算(joint products costing) FQ47j)p;  
　　生产成本汇总程序(accumulation process of procluction cost) 8)"lCIf  
　　制造费用差异(manufacturing expenses variance) 8uW%
jG3/  
　　实际成本与估计成本(actual cost and estimated cost) 5~2_wWjX  
　　工资费用分配(salary costs allocation) ;g2UIb?{6  
　　成本曲线(cost curve) WMW Mb3  
　　农业生产成本(agriculture production cost) K@Q%NK,  
　　原始成本和重置成本(original cost and replacement cost) }'>mT,ytgk  
　　工程施工成本 N@!PhP  
　　直接成本与间接成本(direct cost and indirect cost) kG}F/GN?  
　　可控成本(controllable cost) a+~b3  
　　制造费用分配(manufacturing expenses allocation) w2('75$J  
　　理论成本与应用成本(theory cost and practice cost) VTyj<6Y  
　　辅助生产成本分配(auxiliary production cost allocation) IQ-l%x[fue  
　　期间,费用 )z4eRs F|  
　　成本控制程序(procedure of cost control) "f~OC<GdYs  
　　成本记录(cost entry, cost recorder cost agenda) >w.%KVBJ  
　　成本计算分批法(job costing method) 3=Rk(%:;  
　　成本计算分步法 mU]^PC2[  
　　直接人工成本差异(direct labor variance) S}]B|Q  
　　成本控制方法(cost control method)