[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 c1Dhx,]ad  
　　股本 Share capital FCOSgEU  
　　已归还投资 Investment returned @1rF9< 4g  
　　利润分配-其他转入 Profit appropriation - other transfer in zaX30e:R  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %vMi kibI  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {-H6Z#b[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $S6AqUk$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,u!c|4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit m,Os$>{Ok  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends HSyohP87  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y]ZOvA5W  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wxF9lZz  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0gxbo  
　　期初未分配利润 Retained earnings, beginning of the year tTC[^Dji  
　　资本公积-股本溢价 Capital surplus - share premium -<qci3Ba}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Kh3*\xT  
　　资本公积-接受现金捐赠 Capital surplus - cash donation `y m^0x8  
　　资本公积-股权投资准备 Capital surplus - investment reserve L{osh0  
　　资本公积-拨款转入 Capital surplus - subsidiary \9<aCJxN  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0;o`7f  
　　资本公积-其他 Capital surplus - others :Bda]]Y=  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve QIGMP=!j  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve O[Nc$dc  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {cC9 }w  
　　盈余公积-储备基金 Surplus reserve - reserve fund x1wm]|BIf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund L;>tuJY1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment G^oBu^bq~  
　　主营业务收入 Sales ^-mz!{  
　　主营业务成本 Cost of sales  Trm)7B*  
　　主营业务税金及附加 Sales tax R)ejIKtY  
　　营业费用 Operating expenses ll73}v  
　　管理费用 General and administrative expenses 6Kg lp\2  
　　财务费用 Financial expenses E WOn "   
　　投资收益 Investment income )k=8.j4  
　　其他业务收入 Other operating income J?u",a]|H"  
　　营业外收入 Non-operating income Spt[b.4mF  
　　补贴收入 Subsidy income wbVM'E/&  
　　其他业务支出 Other operating expenses (lT H EiX  
　　营业外支出 Non-operating expenses A'p"FYlCW  
　　所得税 Income tax Nmns3D  
　　直接人工成本差异(direct labor variance) 1u'x|Un  
　　直接材料成本差异(direct material variance) Pa%XLn'5  
　　在产品计价(work-in-process costing) lzw3 x  
　　联产品成本计算(joint products costing) 8Q?)L
4.]  
　　生产成本汇总程序(accumulation process of procluction cost) 5c`DkWne%  
　　制造费用差异(manufacturing expenses variance) kR9G;IZ8s  
　　实际成本与估计成本(actual cost and estimated cost) KhYGiVA  
　　工资费用分配(salary costs allocation) 74xI#`E  
　　成本曲线(cost curve) \snbU'lfP  
　　农业生产成本(agriculture production cost) *ofK|r  
　　原始成本和重置成本(original cost and replacement cost) 6D6=5!l  
　　工程施工成本 pNCk~OM  
　　直接成本与间接成本(direct cost and indirect cost) uXyNj2(d.  
　　可控成本(controllable cost) !G Z2|~f9  
　　制造费用分配(manufacturing expenses allocation) p~DlZk"  
　　理论成本与应用成本(theory cost and practice cost) i%D/@$\D6  
　　辅助生产成本分配(auxiliary production cost allocation) +7^{T:^ht  
　　期间,费用 NhS0D=v6  
　　成本控制程序(procedure of cost control) 6t<~. 2'  
　　成本记录(cost entry, cost recorder cost agenda) F;}?O==H;  
　　成本计算分批法(job costing method) /%=p-By<V  
　　成本计算分步法 dGrOw)  
　　直接人工成本差异(direct labor variance) I?Hj,lN  
　　成本控制方法(cost control method)