[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 4.5|2\[  
　　股本 Share capital K42K!8$  
　　已归还投资 Investment returned (O(}p~s
 
　　利润分配-其他转入 Profit appropriation - other transfer in O*FUTZd(J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lE(a%'36  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve pz.JWCU1  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *(T:,PY  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1 P!Yxeh  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _dhgAx-H)h  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit %#xaA'? [  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7V!*NBsl  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |$ lM#Ua  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z)r=+ -  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {C N~S*m  
　　期初未分配利润 Retained earnings, beginning of the year N@Uy=?)ZJ  
　　资本公积-股本溢价 Capital surplus - share premium lSVp%0jR  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4p,EBn9(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _ = VqrK7T  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6"&6`f  
　　资本公积-拨款转入 Capital surplus - subsidiary |#cm`v  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?q{,R"  
　　资本公积-其他 Capital surplus - others ]Hefm?9*^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve U!*M*s  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $m-2HhqZ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P"8~$ P#  
　　盈余公积-储备基金 Surplus reserve - reserve fund >8#X;0\Kj  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund NUWDc]@J*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9\BT0kx  
　　主营业务收入 Sales VoWNW  
　　主营业务成本 Cost of sales Sp;G'*g  
　　主营业务税金及附加 Sales tax r\-uJ~8N  
　　营业费用 Operating expenses ij(B,Y  
　　管理费用 General and administrative expenses QLiu2U o  
　　财务费用 Financial expenses oldA#sA$  
　　投资收益 Investment income D"2& P^-  
　　其他业务收入 Other operating income ZJzt~ H  
　　营业外收入 Non-operating income #Oc] @  
　　补贴收入 Subsidy income yDegcAn?  
　　其他业务支出 Other operating expenses CFMo)"  
　　营业外支出 Non-operating expenses  L(|N[#  
　　所得税 Income tax Y4`}y-'d  
　　直接人工成本差异(direct labor variance) qzK dQ&vO  
　　直接材料成本差异(direct material variance) ;RC{<wBTx  
　　在产品计价(work-in-process costing) UU;(rS/  
　　联产品成本计算(joint products costing) Sw TL|+u  
　　生产成本汇总程序(accumulation process of procluction cost) QSdHm  
　　制造费用差异(manufacturing expenses variance) }Mp:JPH&S4  
　　实际成本与估计成本(actual cost and estimated cost) c4^ks&)'  
　　工资费用分配(salary costs allocation) :toh0oB[  
　　成本曲线(cost curve) :OhHb#D  
　　农业生产成本(agriculture production cost) t4zkt!`B  
　　原始成本和重置成本(original cost and replacement cost) C'.L20qW  
　　工程施工成本 NV72  
　　直接成本与间接成本(direct cost and indirect cost) "$+Jnc!!  
　　可控成本(controllable cost) (a.z9nqGA  
　　制造费用分配(manufacturing expenses allocation) +eK"-u~K  
　　理论成本与应用成本(theory cost and practice cost) _VRpI)mu  
　　辅助生产成本分配(auxiliary production cost allocation) IEsEdw]aZE  
　　期间,费用 N~goI#4  
　　成本控制程序(procedure of cost control) ao1(]64X"  
　　成本记录(cost entry, cost recorder cost agenda) (:TjoXXiY  
　　成本计算分批法(job costing method) ] 6(N@RC  
　　成本计算分步法 pN:Kdi  
　　直接人工成本差异(direct labor variance) bLij7K2H  
　　成本控制方法(cost control method)