[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 2,q^O3F  
　　股本 Share capital {foF[M  
　　已归还投资 Investment returned .Eh~$wm  
　　利润分配-其他转入 Profit appropriation - other transfer in a5L#c
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　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %49@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^X"G~#v=q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0ydAdgD  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4UC/pGZY  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QVn!60[lj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ZCbxL.fFz  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends E'
JVf%)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @*%Q,$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q*(]&qr"E  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PIB|&I|p  
　　期初未分配利润 Retained earnings, beginning of the year ')Ozz<{  
　　资本公积-股本溢价 Capital surplus - share premium (RWZ[-;)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }_@cqx:n^  
　　资本公积-接受现金捐赠 Capital surplus - cash donation hLYSYMUb  
　　资本公积-股权投资准备 Capital surplus - investment reserve 5#$E4k:YV  
　　资本公积-拨款转入 Capital surplus - subsidiary ( F0.lDZ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q:>;d-D|1  
　　资本公积-其他 Capital surplus - others V:QfI  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve OtY.s\m y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pWbzBgM?nU  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s2b!Nib  
　　盈余公积-储备基金 Surplus reserve - reserve fund *z` {$hc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund mK@\6GOMYP  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6\OSIxJZ F  
　　主营业务收入 Sales A{y3yH`#h  
　　主营业务成本 Cost of sales ;9=9D{-4+  
　　主营业务税金及附加 Sales tax
ZJ=-cE
2n  
　　营业费用 Operating expenses 57v[b-SK  
　　管理费用 General and administrative expenses onG,N1`+  
　　财务费用 Financial expenses +g7Iu! cA  
　　投资收益 Investment income @hQ+p
G@s  
　　其他业务收入 Other operating income "EWU:9\0  
　　营业外收入 Non-operating income FspI[gUN,  
　　补贴收入 Subsidy income $J=9$ .4"  
　　其他业务支出 Other operating expenses Vu^J'>X  
　　营业外支出 Non-operating expenses *~prI1e(  
　　所得税 Income tax A6q,"BS^d  
　　直接人工成本差异(direct labor variance) _o' jy^  
　　直接材料成本差异(direct material variance) =f.f%g6  
　　在产品计价(work-in-process costing) *)L%pH>`  
　　联产品成本计算(joint products costing) X~]eQaJ  
　　生产成本汇总程序(accumulation process of procluction cost) &zb_8y,  
　　制造费用差异(manufacturing expenses variance) cV&(L]k>`  
　　实际成本与估计成本(actual cost and estimated cost) aNv6 "  
　　工资费用分配(salary costs allocation) #9#N+  
　　成本曲线(cost curve) EG7
ki0  
　　农业生产成本(agriculture production cost) @DU]XKv  
　　原始成本和重置成本(original cost and replacement cost) at6f(+  
　　工程施工成本 P,xayy  
　　直接成本与间接成本(direct cost and indirect cost) azF"tke  
　　可控成本(controllable cost) }\*dD2qNL}  
　　制造费用分配(manufacturing expenses allocation) pFGdm3pV  
　　理论成本与应用成本(theory cost and practice cost) XH1so1h  
　　辅助生产成本分配(auxiliary production cost allocation) B%^B_s  
　　期间,费用  5t:4%  
　　成本控制程序(procedure of cost control) 67/hhO  
　　成本记录(cost entry, cost recorder cost agenda) :pDwgd  
　　成本计算分批法(job costing method) Ga N4In[d  
　　成本计算分步法 goIn7ei92  
　　直接人工成本差异(direct labor variance) O`OntYwa>  
　　成本控制方法(cost control method)