[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 -8<vWe  
　　股本 Share capital I`i"*z  
　　已归还投资 Investment returned }Gy M<!:  
　　利润分配-其他转入 Profit appropriation - other transfer in )OVa7[-T  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1EWZA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =q`T|9v  
　　利润分配-提取储备基金 Profit appropriation - reserve fund .0~uM!3y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /H3w7QU   
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s{j A!T}  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ^5(d^N  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends gx?r8  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =)gdxywoC  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V w58w`e  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1xkrhqq  
　　期初未分配利润 Retained earnings, beginning of the year 4-Jwy  
　　资本公积-股本溢价 Capital surplus - share premium ek0!~v<I  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I3d}DpPx%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation o P;6i  
　　资本公积-股权投资准备 Capital surplus - investment reserve N^@:+,<3  
　　资本公积-拨款转入 Capital surplus - subsidiary Hrph>v  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation J_m@YkK  
　　资本公积-其他 Capital surplus - others `Pc<0*`a  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve bovAFdHW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Id>4fF:o  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;gD \JA  
　　盈余公积-储备基金 Surplus reserve - reserve fund `|nCnT'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QCE7VV1Rw  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment uoe Zb=<  
　　主营业务收入 Sales VuH ->  
　　主营业务成本 Cost of sales 8N?D1;F;  
　　主营业务税金及附加 Sales tax 7]ysvSM  
　　营业费用 Operating expenses SgehOu  
　　管理费用 General and administrative expenses |D%mWQng  
　　财务费用 Financial expenses 2Q5@2jT  
　　投资收益 Investment income o[fg:/5) A  
　　其他业务收入 Other operating income 1 <+ aF,  
　　营业外收入 Non-operating income kc't  
　　补贴收入 Subsidy income uLWu. Vx  
　　其他业务支出 Other operating expenses :zLf~W  
　　营业外支出 Non-operating expenses }2Euz.0  
　　所得税 Income tax GZNN2 '  
　　直接人工成本差异(direct labor variance) x
\8|A  
　　直接材料成本差异(direct material variance) |iUC\F=-  
　　在产品计价(work-in-process costing) &b}g.)RI  
　　联产品成本计算(joint products costing) $Th)z}A}EA  
　　生产成本汇总程序(accumulation process of procluction cost) q!@!eC[b  
　　制造费用差异(manufacturing expenses variance) b/]4#?g  
　　实际成本与估计成本(actual cost and estimated cost) zqXF`MAB=  
　　工资费用分配(salary costs allocation) r9'[7b1l  
　　成本曲线(cost curve) bvB'
,yBZ  
　　农业生产成本(agriculture production cost) hpb|| V  
　　原始成本和重置成本(original cost and replacement cost) 3IlVSR ^py  
　　工程施工成本 KvPCb%!ZP  
　　直接成本与间接成本(direct cost and indirect cost) V<jj'dZfW  
　　可控成本(controllable cost) 10*Tk 8  
　　制造费用分配(manufacturing expenses allocation) ,6X;YY  
　　理论成本与应用成本(theory cost and practice cost) ,)#rD9ZnC  
　　辅助生产成本分配(auxiliary production cost allocation) ~ILv*v@m  
　　期间,费用 $5)#L$!,]  
　　成本控制程序(procedure of cost control) iC=>wrqY>  
　　成本记录(cost entry, cost recorder cost agenda) ]0ErT9  
　　成本计算分批法(job costing method) )Ak#1w&q  
　　成本计算分步法 nH6SA1$kW  
　　直接人工成本差异(direct labor variance) wGKxT ap  
　　成本控制方法(cost control method)