[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 /m>%=_nz  
　　股本 Share capital 6:  PQkr  
　　已归还投资 Investment returned ~lg1S  
　　利润分配-其他转入 Profit appropriation - other transfer in z'iAj  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve b \pjjb[  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1rhEk|pGZ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ">$.>sn{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund oXKH,r  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Kterp%J?  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {3V%  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z{'.fq2A  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve s#f6qj  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :Ng4? +@r  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ry99R|/d1  
　　期初未分配利润 Retained earnings, beginning of the year 6LVJ*sjSy  
　　资本公积-股本溢价 Capital surplus - share premium #HgXTC  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <4DSk9/  
　　资本公积-接受现金捐赠 Capital surplus - cash donation FrPpRe%!  
　　资本公积-股权投资准备 Capital surplus - investment reserve B Q)1)8r  
　　资本公积-拨款转入 Capital surplus - subsidiary K@0gBgN  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation &DUt`Dr w  
　　资本公积-其他 Capital surplus - others *qh$,mp>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D7'P^*4_B  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2!UNFv#=$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6[iuCMOZ  
　　盈余公积-储备基金 Surplus reserve - reserve fund  vbol70  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund cwe@W
PE2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment aWtyY[=  
　　主营业务收入 Sales @|7Ma/8v  
　　主营业务成本 Cost of sales gy%/zb
Zx  
　　主营业务税金及附加 Sales tax naQ0TN,  
　　营业费用 Operating expenses 7mUpn:U  
　　管理费用 General and administrative expenses ;JNI$DR  
　　财务费用 Financial expenses d{~5tv- H  
　　投资收益 Investment income i2h,=NHJh?  
　　其他业务收入 Other operating income 
yP&SA+  
　　营业外收入 Non-operating income HOEjLwH  
　　补贴收入 Subsidy income zAr@vBfC%  
　　其他业务支出 Other operating expenses {e>E4 (  
　　营业外支出 Non-operating expenses )_7OHV *3  
　　所得税 Income tax g%Yw Dr=0t  
　　直接人工成本差异(direct labor variance) !'yl
h8}  
　　直接材料成本差异(direct material variance) #7wOr78  
　　在产品计价(work-in-process costing) )2 Omsh  
　　联产品成本计算(joint products costing) uU7s4oJ|  
　　生产成本汇总程序(accumulation process of procluction cost) k!%[W,*  
　　制造费用差异(manufacturing expenses variance) ^CZ)!3qd1  
　　实际成本与估计成本(actual cost and estimated cost) e~wuoE:M3  
　　工资费用分配(salary costs allocation) 81(.{Y839_  
　　成本曲线(cost curve) qQL]3qP  
　　农业生产成本(agriculture production cost) ZO`{t1   
　　原始成本和重置成本(original cost and replacement cost) >x$eKN  
　　工程施工成本 vCPiT2G  
　　直接成本与间接成本(direct cost and indirect cost) z / YF7wrx  
　　可控成本(controllable cost) ;k<n}shD  
　　制造费用分配(manufacturing expenses allocation) 9 `3%o9V9Y  
　　理论成本与应用成本(theory cost and practice cost) _A8x{[$  
　　辅助生产成本分配(auxiliary production cost allocation) Pk94O  
　　期间,费用 zsQhydTR  
　　成本控制程序(procedure of cost control) 1|+Zmo"  
　　成本记录(cost entry, cost recorder cost agenda) ;bC163[  
　　成本计算分批法(job costing method) s'4S,  
　　成本计算分步法 6NvdFss'A{  
　　直接人工成本差异(direct labor variance) p@/i e@DX  
　　成本控制方法(cost control method)