[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 `WS&rmq&'  
　　股本 Share capital C,eu9wOT  
　　已归还投资 Investment returned dc'Y`e  
　　利润分配-其他转入 Profit appropriation - other transfer in qxc[M8s  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve # f\rt   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A@u@ift  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Dha1/g1q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^ZCD ~P_=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund LR3*G7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Dt1jW  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Gq P5Kx+=  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cz$2
R  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q.}CU.dp  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2Khv>#l  
　　期初未分配利润 Retained earnings, beginning of the year W@esITr  
　　资本公积-股本溢价 Capital surplus - share premium xyxy`qRA  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _
"{Xi2@H  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }-`4DHgq  
　　资本公积-股权投资准备 Capital surplus - investment reserve #0<XNLM  
　　资本公积-拨款转入 Capital surplus - subsidiary xYB{;K  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation nr3==21Om4  
　　资本公积-其他 Capital surplus - others K)P%;X  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !'O@2{?B  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jb)ZLA;L_c  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y)<q/  
　　盈余公积-储备基金 Surplus reserve - reserve fund )M^ gT}M  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund H"F29Pu2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment FGkVqZ Y2?  
　　主营业务收入 Sales 4&iCht =  
　　主营业务成本 Cost of sales 
qJw_  
　　主营业务税金及附加 Sales tax *K;~!P  
　　营业费用 Operating expenses {c0`Um3&>  
　　管理费用 General and administrative expenses ss-D(K"  
　　财务费用 Financial expenses i-&yH  
　　投资收益 Investment income d d;T-wa}  
　　其他业务收入 Other operating income *z2s$EZ  
　　营业外收入 Non-operating income @%SQFu@FJ  
　　补贴收入 Subsidy income K> e7pu  
　　其他业务支出 Other operating expenses z?//rXuO  
　　营业外支出 Non-operating expenses 
T]$U""  
　　所得税 Income tax #A.@i+Zv  
　　直接人工成本差异(direct labor variance) p b,. r  
　　直接材料成本差异(direct material variance) b`_ Q8 J  
　　在产品计价(work-in-process costing) 4GM6)"#d  
　　联产品成本计算(joint products costing) WEpoBP CL  
　　生产成本汇总程序(accumulation process of procluction cost) Hx:;@_gq  
　　制造费用差异(manufacturing expenses variance) [00m/fT6  
　　实际成本与估计成本(actual cost and estimated cost) -K$)DvV^(E  
　　工资费用分配(salary costs allocation) !!ya  
　　成本曲线(cost curve) ~)'k 9?0  
　　农业生产成本(agriculture production cost) Xm&L BX  
　　原始成本和重置成本(original cost and replacement cost) }
~q5w{_n  
　　工程施工成本 BerwI 7!=  
　　直接成本与间接成本(direct cost and indirect cost) u=yOu^={  
　　可控成本(controllable cost) .e5Mnd%$M  
　　制造费用分配(manufacturing expenses allocation) E} .^kc[(4  
　　理论成本与应用成本(theory cost and practice cost) <-0]i_4sK  
　　辅助生产成本分配(auxiliary production cost allocation) @ .KGfNu  
　　期间,费用 -']56o_sQ/  
　　成本控制程序(procedure of cost control) PaN "sf  
　　成本记录(cost entry, cost recorder cost agenda) 2TuU2 f.  
　　成本计算分批法(job costing method) E)3NxmM#  
　　成本计算分步法 !o-@&q  
　　直接人工成本差异(direct labor variance) 'f|o{  
　　成本控制方法(cost control method)