[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 OkpwhkPL5  
　　股本 Share capital |QVr`tE<  
　　已归还投资 Investment returned bni)Qw  
　　利润分配-其他转入 Profit appropriation - other transfer in JW WYVl VC  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FEF"\O|Q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bpW!iY/q3  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0x@A~!MoP  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _.{zpF=j  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y;nv R6)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~wOTjz  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends R2rsJ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w?*z^y@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #-- olEj!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %x 2uP9  
　　期初未分配利润 Retained earnings, beginning of the year /Pvk),ca  
　　资本公积-股本溢价 Capital surplus - share premium HY;9?KJ'  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve rVH6QQF=\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation yHNuU)Ft  
　　资本公积-股权投资准备 Capital surplus - investment reserve @4drjT  
　　资本公积-拨款转入 Capital surplus - subsidiary H<`\bej,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation wiJRCH  
　　资本公积-其他 Capital surplus - others %X>FVlPm  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve abi[jxCG  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Z~p!C/B  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,[isib3  
　　盈余公积-储备基金 Surplus reserve - reserve fund @QdnjX
II*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z
IpD{>/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @TzvT3\q  
　　主营业务收入 Sales lpy: 3`ti  
　　主营业务成本 Cost of sales 19Ww3PvQ;  
　　主营业务税金及附加 Sales tax vvq/  
　　营业费用 Operating expenses *}cSE|S%  
　　管理费用 General and administrative expenses h/2/vBs  
　　财务费用 Financial expenses I{ ryD -!  
　　投资收益 Investment income |0sPka/u16  
　　其他业务收入 Other operating income #y1Bx,  
　　营业外收入 Non-operating income 5Fbs WW2  
　　补贴收入 Subsidy income Fi2xr<7"  
　　其他业务支出 Other operating expenses |sIr?RL{C  
　　营业外支出 Non-operating expenses [A5W+pDm  
　　所得税 Income tax kz B\'m,l  
　　直接人工成本差异(direct labor variance) J;}3t!  
　　直接材料成本差异(direct material variance) JoZ(_Jh%m  
　　在产品计价(work-in-process costing) ?Go!j?#a  
　　联产品成本计算(joint products costing) w^q7n  
　　生产成本汇总程序(accumulation process of procluction cost) B=n[)"5fBO  
　　制造费用差异(manufacturing expenses variance) sw;|'N$:<  
　　实际成本与估计成本(actual cost and estimated cost) WOX}Sw"  
　　工资费用分配(salary costs allocation) m#e*c[*G  
　　成本曲线(cost curve) /_t|Dry015  
　　农业生产成本(agriculture production cost) 'T,c.Vj)  
　　原始成本和重置成本(original cost and replacement cost) @gY\;[#.  
　　工程施工成本 |3shc,7  
　　直接成本与间接成本(direct cost and indirect cost) FhkkWWL  
　　可控成本(controllable cost) TL0[@rr4  
　　制造费用分配(manufacturing expenses allocation) R)5n 8  
　　理论成本与应用成本(theory cost and practice cost) ''H"^oS  
　　辅助生产成本分配(auxiliary production cost allocation) .cDOl_z<:G  
　　期间,费用 ,LhCFw{8?~  
　　成本控制程序(procedure of cost control) ,Na^%A@TJ  
　　成本记录(cost entry, cost recorder cost agenda) f>polxB%N  
　　成本计算分批法(job costing method) "m$3)7 $  
　　成本计算分步法 G2:%
g(  
　　直接人工成本差异(direct labor variance) uO6{r v\  
　　成本控制方法(cost control method)