[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 sq-[<ryk  
　　股本 Share capital /u>")f  
　　已归还投资 Investment returned PL%_V ?z  
　　利润分配-其他转入 Profit appropriation - other transfer in >k kuw?O@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve umSbxEZU@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NC@OmSR\0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund vYrqZie<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /_aFQ>.4n  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ] 6M- s  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit iHWl%]7sN  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D{ @x  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h]vA%VuE'E  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ` *h-j/M  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qZCA16  
　　期初未分配利润 Retained earnings, beginning of the year iI&J_Y{1a_  
　　资本公积-股本溢价 Capital surplus - share premium
|u7vY/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (A/ V(.!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +hV7o!WxC  
　　资本公积-股权投资准备 Capital surplus - investment reserve NFU 5+X-c  
　　资本公积-拨款转入 Capital surplus - subsidiary
'SvYZ0ot  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7L? ~;;L$  
　　资本公积-其他 Capital surplus - others :hCp@{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve cZ%weQa#N)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0bS\VUB(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :a[L-lr`e  
　　盈余公积-储备基金 Surplus reserve - reserve fund SWPr5h  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund s?7g3H5#0k  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment vf cj,1  
　　主营业务收入 Sales `=vL?w^QS  
　　主营业务成本 Cost of sales .)ZK42Qd  
　　主营业务税金及附加 Sales tax $IUT5Gia`  
　　营业费用 Operating expenses WF sa8qv  
　　管理费用 General and administrative expenses '@ (WT~g  
　　财务费用 Financial expenses AEe*A+  
　　投资收益 Investment income _;L9&>!p6  
　　其他业务收入 Other operating income [#M^:Q  
　　营业外收入 Non-operating income rpQB# Pz  
　　补贴收入 Subsidy income 11Pm lzy  
　　其他业务支出 Other operating expenses j
a#E}`wC4  
　　营业外支出 Non-operating expenses =| %:d:r  
　　所得税 Income tax [8(e`6xePb  
　　直接人工成本差异(direct labor variance) T&fqn!i  
　　直接材料成本差异(direct material variance) u-f_,],p  
　　在产品计价(work-in-process costing) Qt+ K,LY  
　　联产品成本计算(joint products costing) p\WW~qD  
　　生产成本汇总程序(accumulation process of procluction cost) m}'kxZTOm  
　　制造费用差异(manufacturing expenses variance) :,]V
03  
　　实际成本与估计成本(actual cost and estimated cost) {: T'2+OH>  
　　工资费用分配(salary costs allocation) y4w{8;Mh  
　　成本曲线(cost curve) VSL6tQp  
　　农业生产成本(agriculture production cost) `Q' 0
l},  
　　原始成本和重置成本(original cost and replacement cost) B9&"/tT  
　　工程施工成本 "z1\I\ ^  
　　直接成本与间接成本(direct cost and indirect cost) aP>%iRk'J!  
　　可控成本(controllable cost) Gp6|M2Vu_5  
　　制造费用分配(manufacturing expenses allocation) 27<~m=`}d  
　　理论成本与应用成本(theory cost and practice cost) \|L ~#{a  
　　辅助生产成本分配(auxiliary production cost allocation) _qR1M):yJ  
　　期间,费用 ))K3pKyb  
　　成本控制程序(procedure of cost control) am]$`7R5d  
　　成本记录(cost entry, cost recorder cost agenda) 4ac2^`  
　　成本计算分批法(job costing method) ts<5%{M(  
　　成本计算分步法 R0B\| O0Uv  
　　直接人工成本差异(direct labor variance) '+hiCX-_  
　　成本控制方法(cost control method)