[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 5M:D?9E+  
　　股本 Share capital CISO<z0  
　　已归还投资 Investment returned d(7NO;S8  
　　利润分配-其他转入 Profit appropriation - other transfer in -7%X]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q8xd*--#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g n ?YF`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund .!RavEg+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *Qkc[XHqy  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8>NwCjN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5mgHlsDzu  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends exDkq0u]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SEM8`lnu  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lb~E0U`\E`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6 |!NLwa  
　　期初未分配利润 Retained earnings, beginning of the year $^_|j1z#i  
　　资本公积-股本溢价 Capital surplus - share premium bik*ZC?E  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d
Mvp&M\\'  
　　资本公积-接受现金捐赠 Capital surplus - cash donation n ~,tQV  
　　资本公积-股权投资准备 Capital surplus - investment reserve s-rfS7;  
　　资本公积-拨款转入 Capital surplus - subsidiary 2f{T6=SK  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m"d/b~q  
　　资本公积-其他 Capital surplus - others >7b)y  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G[Tl
%w  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p[v#EyoC  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v`DI<Lt  
　　盈余公积-储备基金 Surplus reserve - reserve fund gR Nv-^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /ty?<24ko  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment tous#(&pK  
　　主营业务收入 Sales 2e1]}wlK  
　　主营业务成本 Cost of sales zY=jXa)K~  
　　主营业务税金及附加 Sales tax 4w$_]ke  
　　营业费用 Operating expenses ~/-eyxLTm  
　　管理费用 General and administrative expenses {0v*xL_O^  
　　财务费用 Financial expenses \we\0@v  
　　投资收益 Investment income 1;lmu]I>)  
　　其他业务收入 Other operating income >#(n"RCHf  
　　营业外收入 Non-operating income K84^O
q  
　　补贴收入 Subsidy income edvFQ#,d  
　　其他业务支出 Other operating expenses %Mn.e a  
　　营业外支出 Non-operating expenses H(-4:BD?  
　　所得税 Income tax 5[gh|I;D  
　　直接人工成本差异(direct labor variance) 'g)n1 {  
　　直接材料成本差异(direct material variance) +K~NV?c  
　　在产品计价(work-in-process costing) |/`%3'4H  
　　联产品成本计算(joint products costing) }|wv]U~  
　　生产成本汇总程序(accumulation process of procluction cost) 06mlj6hV  
　　制造费用差异(manufacturing expenses variance) @jy41eIo  
　　实际成本与估计成本(actual cost and estimated cost) u0o'
K9.r  
　　工资费用分配(salary costs allocation) pyZ9OA!PD  
　　成本曲线(cost curve) ..W-76{  
　　农业生产成本(agriculture production cost) Pbu{'y3J  
　　原始成本和重置成本(original cost and replacement cost) Ykqyk')wm  
　　工程施工成本 NHQF^2\\  
　　直接成本与间接成本(direct cost and indirect cost) Di5(9]o2  
　　可控成本(controllable cost) OJO!FH)  
　　制造费用分配(manufacturing expenses allocation) BiwieF4x  
　　理论成本与应用成本(theory cost and practice cost) F<&!b2)ML  
　　辅助生产成本分配(auxiliary production cost allocation) w:i:~f .  
　　期间,费用 sLL7]m}  
　　成本控制程序(procedure of cost control) g"
_C,XN  
　　成本记录(cost entry, cost recorder cost agenda) kv{}C)kt3  
　　成本计算分批法(job costing method) c64v,Hj9  
　　成本计算分步法 ,*svtw:2')  
　　直接人工成本差异(direct labor variance) G"SBYU  
　　成本控制方法(cost control method)