[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 ~pk(L[G  
　　股本 Share capital &WXY'A=  
　　已归还投资 Investment returned bo"%0?3n  
　　利润分配-其他转入 Profit appropriation - other transfer in T[k4lM  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 
uD_v!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?q`0ZuAg\<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund LL^q1)o  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund zHWSE7!  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 87!C@XlK_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit js^ ,(CS  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -${DW^txMZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e[u?_h  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >$677  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S-+"@>{HJ  
　　期初未分配利润 Retained earnings, beginning of the year }F6<w{|  
　　资本公积-股本溢价 Capital surplus - share premium os3 8u!3-  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o!TQk{0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation K`}{0@ilCw  
　　资本公积-股权投资准备 Capital surplus - investment reserve rjt
8fN  
　　资本公积-拨款转入 Capital surplus - subsidiary RhI;;
Y#@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7T``-:`[  
　　资本公积-其他 Capital surplus - others aeyNdMk-  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #H [Bb2(j  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t2
2;87&|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tary6K9K+  
　　盈余公积-储备基金 Surplus reserve - reserve fund pY)5bSA  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund =d 2r6%v  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment u*S=[dq  
　　主营业务收入 Sales P`4]-5gE  
　　主营业务成本 Cost of sales a`9L,8Ve  
　　主营业务税金及附加 Sales tax -Ue$T{;RoH  
　　营业费用 Operating expenses x}/,yaWZ  
　　管理费用 General and administrative expenses g]@(E  
　　财务费用 Financial expenses wCs^J48=  
　　投资收益 Investment income a/Q$cOs  
　　其他业务收入 Other operating income V~DMtB7  
　　营业外收入 Non-operating income %m,6}yt  
　　补贴收入 Subsidy income d9*hBm  
　　其他业务支出 Other operating expenses ^{$FI`P  
　　营业外支出 Non-operating expenses TQX)?^Ft  
　　所得税 Income tax $\o{_?}1  
　　直接人工成本差异(direct labor variance) iF5'ygR-Z  
　　直接材料成本差异(direct material variance) WS-dS6Q}  
　　在产品计价(work-in-process costing) 8kE]_t  
　　联产品成本计算(joint products costing) 'k;4 j|<  
　　生产成本汇总程序(accumulation process of procluction cost) .JX EK  
　　制造费用差异(manufacturing expenses variance) A,-6|&F  
　　实际成本与估计成本(actual cost and estimated cost) 2I3h MD0  
　　工资费用分配(salary costs allocation) s..lK "b  
　　成本曲线(cost curve) 7`vEe'qz  
　　农业生产成本(agriculture production cost) ,)+ o  
　　原始成本和重置成本(original cost and replacement cost) CfEmT8sa  
　　工程施工成本 Q'l^9Bz  
　　直接成本与间接成本(direct cost and indirect cost) 'oNO-)p\#!  
　　可控成本(controllable cost) %V&n*3  
　　制造费用分配(manufacturing expenses allocation) #?MY&hdU9  
　　理论成本与应用成本(theory cost and practice cost) M}:=zcZ l  
　　辅助生产成本分配(auxiliary production cost allocation) OV2-8ERS  
　　期间,费用 rt3qdk5 U  
　　成本控制程序(procedure of cost control) .LVQx  
　　成本记录(cost entry, cost recorder cost agenda) mE O\r|A  
　　成本计算分批法(job costing method) @Q&3L~K"  
　　成本计算分步法 cUqn<Z<n  
　　直接人工成本差异(direct labor variance) # ,uya2!)  
　　成本控制方法(cost control method)