[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 (Q|Y*yI  
　　股本 Share capital J=#9eW  
　　已归还投资 Investment returned !:D,|k\m  
　　利润分配-其他转入 Profit appropriation - other transfer in Mi[,-8Sk  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y8|}bd<Sr  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sgB|2cj;j  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *MN("<A_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p"n3JV.~k+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YgkQF0+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit G;AV~1i:~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z1DF)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %S%0/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends x=1Sbs w{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Nw3IDy~T  
　　期初未分配利润 Retained earnings, beginning of the year j)jt&Gg'  
　　资本公积-股本溢价 Capital surplus - share premium 2u}ns8wn  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e" p5hpl  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3^F1hCB  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6c[ L*1  
　　资本公积-拨款转入 Capital surplus - subsidiary z|N*Gs>,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation i]zTY\gw8M  
　　资本公积-其他 Capital surplus - others R) GDs gXy  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u$1^=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Mwd.S  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i#Fe`Z ~J  
　　盈余公积-储备基金 Surplus reserve - reserve fund fR lJ`\ t  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund p,2H8I ){  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment !p70g0+  
　　主营业务收入 Sales StMvz~  
　　主营业务成本 Cost of sales M`@Es#s  
　　主营业务税金及附加 Sales tax OKNGV,{`  
　　营业费用 Operating expenses @<p9O0  
　　管理费用 General and administrative expenses dcN4N5r  
　　财务费用 Financial expenses C2K<CDVw  
　　投资收益 Investment income V5]\|?=  
　　其他业务收入 Other operating income V5d|Lpm  
　　营业外收入 Non-operating income ; 5!8LmZ0#  
　　补贴收入 Subsidy income 8
t&'Yk  
　　其他业务支出 Other operating expenses <V4"+5cJ8  
　　营业外支出 Non-operating expenses O  u{|o0  
　　所得税 Income tax Um I,
?p  
　　直接人工成本差异(direct labor variance) W o$UV  
　　直接材料成本差异(direct material variance) -k@Uo(MB  
　　在产品计价(work-in-process costing) h,2?+}Fn  
　　联产品成本计算(joint products costing) 9QN(Wq@  
　　生产成本汇总程序(accumulation process of procluction cost) f.U.(  
　　制造费用差异(manufacturing expenses variance) N_y#Y{c{(  
　　实际成本与估计成本(actual cost and estimated cost) sQa 9M  
　　工资费用分配(salary costs allocation) L(kW]  
　　成本曲线(cost curve) @XX7ydG5  
　　农业生产成本(agriculture production cost) g+u5u\k  
　　原始成本和重置成本(original cost and replacement cost) i8(n(  
　　工程施工成本 eLop}*k  
　　直接成本与间接成本(direct cost and indirect cost) }719_DF  
　　可控成本(controllable cost) lKy4Nry9  
　　制造费用分配(manufacturing expenses allocation) 3+:
uV  
　　理论成本与应用成本(theory cost and practice cost) $ 4A!Y  
　　辅助生产成本分配(auxiliary production cost allocation) 'J#uD|9)  
　　期间,费用 q3Y49d  
　　成本控制程序(procedure of cost control) v!rOT/I  
　　成本记录(cost entry, cost recorder cost agenda) Wi!$b L`l  
　　成本计算分批法(job costing method) ^p #bxN")  
　　成本计算分步法 vjXCArS  
　　直接人工成本差异(direct labor variance) ]hA]o7k  
　　成本控制方法(cost control method)