[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,P!D3SH  
　　股本 Share capital bk{.9nz2  
　　已归还投资 Investment returned 8bP4  
　　利润分配-其他转入 Profit appropriation - other transfer in Y~+`F5xX<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 95X!{\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]`GDZw`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund SdOE^_@:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gg}^@h&?  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c0M>CaKD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit DA-W =Cc  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2=p"%YSn  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aq<QKnU  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <rAk"R ^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q]NGd 0J  
　　期初未分配利润 Retained earnings, beginning of the year 96.Vm*/7  
　　资本公积-股本溢价 Capital surplus - share premium 6h_OxO&!U  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wc6v:,&  
　　资本公积-接受现金捐赠 Capital surplus - cash donation UOtrq= y  
　　资本公积-股权投资准备 Capital surplus - investment reserve h`HdM58CQ  
　　资本公积-拨款转入 Capital surplus - subsidiary .7Lv  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ` "JslpN  
　　资本公积-其他 Capital surplus - others iJD_qhd7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve cgvD>V
Uw  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P2^((c  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *N
|s+  
　　盈余公积-储备基金 Surplus reserve - reserve fund }2-p=Y:6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [J6b5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment zA?]AL(+YW  
　　主营业务收入 Sales ]psx\ZMa  
　　主营业务成本 Cost of sales ;UB$Uqs6  
　　主营业务税金及附加 Sales tax 875 BD U  
　　营业费用 Operating expenses +HxL>\  
　　管理费用 General and administrative expenses v'zj<|2  
　　财务费用 Financial expenses \r+8}8  
　　投资收益 Investment income EFKOElG(k  
　　其他业务收入 Other operating income =-GHs$u%f  
　　营业外收入 Non-operating income fW'U7&O  
　　补贴收入 Subsidy income [6Nw)r(a(  
　　其他业务支出 Other operating expenses 5{uK;Vxse  
　　营业外支出 Non-operating expenses ;4rTm@6  
　　所得税 Income tax QC\][I>  
　　直接人工成本差异(direct labor variance) 6bW:&IPQ;  
　　直接材料成本差异(direct material variance) wRi` L7  
　　在产品计价(work-in-process costing) u/8urxpy  
　　联产品成本计算(joint products costing) rtM!|apr  
　　生产成本汇总程序(accumulation process of procluction cost) s*0PJ\E2  
　　制造费用差异(manufacturing expenses variance) r$Z_Kwe.|&  
　　实际成本与估计成本(actual cost and estimated cost) U'tfsf/V  
　　工资费用分配(salary costs allocation) z nc'  
　　成本曲线(cost curve) /kY|PY  
　　农业生产成本(agriculture production cost) C*I~14  
　　原始成本和重置成本(original cost and replacement cost) F]SA1ry  
　　工程施工成本 0u'qu2mV  
　　直接成本与间接成本(direct cost and indirect cost) '!6Py1i  
　　可控成本(controllable cost) l[EjtN  
　　制造费用分配(manufacturing expenses allocation) ?]#
U~M<'  
　　理论成本与应用成本(theory cost and practice cost)
\|}dlG  
　　辅助生产成本分配(auxiliary production cost allocation) oIP<7gz  
　　期间,费用 QQwD)WG  
　　成本控制程序(procedure of cost control) & M wvj  
　　成本记录(cost entry, cost recorder cost agenda) uM^eoh_  
　　成本计算分批法(job costing method) G#pRBA ^  
　　成本计算分步法 ' `*{ig  
　　直接人工成本差异(direct labor variance) !awfxH0  
　　成本控制方法(cost control method)