[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 1!S*z^LGl  
　　股本 Share capital (y^svXU}a  
　　已归还投资 Investment returned On~
w`  
　　利润分配-其他转入 Profit appropriation - other transfer in F
(;=^w  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kgb:<{pJ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Fa0NHX2:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund uFUVcWt  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \H4$9lPk  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3/{,}F$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit TpGnSD  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9Ro7xSeD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T;M4NGmvd  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vNDf1B5z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #rI4\K  
　　期初未分配利润 Retained earnings, beginning of the year (|2:^T+  
　　资本公积-股本溢价 Capital surplus - share premium 5M&<tj/[a0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve OTj J'  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?APCDZ^  
　　资本公积-股权投资准备 Capital surplus - investment reserve 01<Ti "  
　　资本公积-拨款转入 Capital surplus - subsidiary >^~W'etX|  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3E-dhSz:i  
　　资本公积-其他 Capital surplus - others oFi_ op  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c }7gHud  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve wBl o2WY  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0: N
w8J  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5v[2R.eT-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zq'KX/o  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment vnx+1T  
　　主营业务收入 Sales M nnVk=  
　　主营业务成本 Cost of sales szs.B|3X@*  
　　主营业务税金及附加 Sales tax ZA7b;{o [  
　　营业费用 Operating expenses B%I<6E[D  
　　管理费用 General and administrative expenses B'-n ^';  
　　财务费用 Financial expenses cz41 <SFL
 
　　投资收益 Investment income ,UNnz&H+f
 
　　其他业务收入 Other operating income Ly-}HW(  
　　营业外收入 Non-operating income {U)q)  
　　补贴收入 Subsidy income 0TqIRUz "C  
　　其他业务支出 Other operating expenses T(=Z0M   
　　营业外支出 Non-operating expenses FL[,?RU?2  
　　所得税 Income tax XD%GNZ  
　　直接人工成本差异(direct labor variance) {%D4%X<  
　　直接材料成本差异(direct material variance) $}JWJ\-]  
　　在产品计价(work-in-process costing) ]64pb;w"$D  
　　联产品成本计算(joint products costing) Xd@ d$  
　　生产成本汇总程序(accumulation process of procluction cost) f~?kx41dq  
　　制造费用差异(manufacturing expenses variance) >ra)4huZ  
　　实际成本与估计成本(actual cost and estimated cost) HP,{/ $i:  
　　工资费用分配(salary costs allocation)
f<;eNN  
　　成本曲线(cost curve) S@@#L  
　　农业生产成本(agriculture production cost) T2_b5j3i  
　　原始成本和重置成本(original cost and replacement cost) wW, n~W  
　　工程施工成本 C.RXQ`-P}  
　　直接成本与间接成本(direct cost and indirect cost) #'5{ ?Cb  
　　可控成本(controllable cost) avY<~-44B  
　　制造费用分配(manufacturing expenses allocation) @5h(bL EP  
　　理论成本与应用成本(theory cost and practice cost) ! JauMR  
　　辅助生产成本分配(auxiliary production cost allocation) &&7&/   
　　期间,费用 t+#vcg,G  
　　成本控制程序(procedure of cost control) pwVaSnre`  
　　成本记录(cost entry, cost recorder cost agenda) 7;a  
　　成本计算分批法(job costing method) S|O#KE  
　　成本计算分步法 "I QM4:  
　　直接人工成本差异(direct labor variance) i|x
C# hV  
　　成本控制方法(cost control method)