[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 ME.LS2'n  
　　股本 Share capital ?w+T_EH  
　　已归还投资 Investment returned R?(j#bk  
　　利润分配-其他转入 Profit appropriation - other transfer in sgX~4W"J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NNT9\JRv_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z{ 8!3>:E  
　　利润分配-提取储备基金 Profit appropriation - reserve fund oUqNA|l T  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ok@5`?08  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund AG?oA328  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit VC@o]t5  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3f
3?%9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9M6&+1XE  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0bor/FU-d  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rr*IIG&.5  
　　期初未分配利润 Retained earnings, beginning of the year *\/UT  
　　资本公积-股本溢价 Capital surplus - share premium @RjLDj+)S  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V\_ &2',t  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ci!c7 ,'c  
　　资本公积-股权投资准备 Capital surplus - investment reserve `c icjA@~  
　　资本公积-拨款转入 Capital surplus - subsidiary h(9K7  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <K43f#%  
　　资本公积-其他 Capital surplus - others >,[(icyzn  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T|u)5ww%  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sG3%~  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |qBo*OcO  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]k hY8it  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~[C m#c  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7}Gy%SJ`  
　　主营业务收入 Sales 4x:fOhtP  
　　主营业务成本 Cost of sales w$pv  
　　主营业务税金及附加 Sales tax b@7 ItzD  
　　营业费用 Operating expenses ^71sIf;+
 
　　管理费用 General and administrative expenses <v\
|@@X  
　　财务费用 Financial expenses milU,!7J  
　　投资收益 Investment income .e6:/x~p*  
　　其他业务收入 Other operating income ]!/1qF  
　　营业外收入 Non-operating income gw H6r3=y(  
　　补贴收入 Subsidy income \t}!Dr+yN  
　　其他业务支出 Other operating expenses Z'\_YbB  
　　营业外支出 Non-operating expenses <_D+'[  
　　所得税 Income tax $+tkBM  
　　直接人工成本差异(direct labor variance) TY?Fs-  
　　直接材料成本差异(direct material variance) 
P%1s6fjU  
　　在产品计价(work-in-process costing) UW\.!TV  
　　联产品成本计算(joint products costing) Z@1r s#  
　　生产成本汇总程序(accumulation process of procluction cost) 9N9;EY-U  
　　制造费用差异(manufacturing expenses variance) LB>!%Vx  
　　实际成本与估计成本(actual cost and estimated cost) ?xy~N?N  
　　工资费用分配(salary costs allocation) q|S }5  
　　成本曲线(cost curve) G,J$lTX  
　　农业生产成本(agriculture production cost) 6`4=!ZfI  
　　原始成本和重置成本(original cost and replacement cost) $ ED<:[3N  
　　工程施工成本 HxkhlNB  
　　直接成本与间接成本(direct cost and indirect cost) FsD}Nk=m~  
　　可控成本(controllable cost) 5@i/4%S  
　　制造费用分配(manufacturing expenses allocation) ]g:VvTJ;?  
　　理论成本与应用成本(theory cost and practice cost) GSypdEBj+w  
　　辅助生产成本分配(auxiliary production cost allocation) P5[.
2y_qM  
　　期间,费用 =|H/[",gg  
　　成本控制程序(procedure of cost control) y0Ag px  
　　成本记录(cost entry, cost recorder cost agenda) s{gdTG6v`  
　　成本计算分批法(job costing method) |S/nq_g]  
　　成本计算分步法 E}~GXG  
　　直接人工成本差异(direct labor variance) ^)X^Pcx  
　　成本控制方法(cost control method)