[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 :)?w2'O  
　　股本 Share capital eA#J7=eC  
　　已归还投资 Investment returned |ay W _5}  
　　利润分配-其他转入 Profit appropriation - other transfer in +vBq,'k`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >K;p+( <6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )aOg_*~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund x"5/1b3aq  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3(}HD*{E[@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +!dIEt).U  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;&^S-+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends p@NE^aMn  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nXk<DlTws  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |zGwt Z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &T}~h^/t  
　　期初未分配利润 Retained earnings, beginning of the year .0cm mpUNq  
　　资本公积-股本溢价 Capital surplus - share premium yo") G!BN  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KE&Y~y8O\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation #:w/vk  
　　资本公积-股权投资准备 Capital surplus - investment reserve =MRg  
　　资本公积-拨款转入 Capital surplus - subsidiary Bj;Fy9[yb  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation b qEwi[`  
　　资本公积-其他 Capital surplus - others  g  O,X  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b,$H!V*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
O:q 0-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {SbA(a?B  
　　盈余公积-储备基金 Surplus reserve - reserve fund {1>V~e8t  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [&j!g  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |u<qbl  
　　主营业务收入 Sales c*9RzD#Zj  
　　主营业务成本 Cost of sales P+wV .pF|  
　　主营业务税金及附加 Sales tax ~aNK)<Fznd  
　　营业费用 Operating expenses 7y&Fb  
　　管理费用 General and administrative expenses %f#3;tpC8  
　　财务费用 Financial expenses e$45OL  
　　投资收益 Investment income mH}/QfUlq  
　　其他业务收入 Other operating income Gnr]qxL  
　　营业外收入 Non-operating income P'KaWu9z  
　　补贴收入 Subsidy income ="P3TP  
　　其他业务支出 Other operating expenses (`k0tC2  
　　营业外支出 Non-operating expenses c&e?_@}|  
　　所得税 Income tax [58xT>5 `m  
　　直接人工成本差异(direct labor variance) 5 b( [1*  
　　直接材料成本差异(direct material variance) 6cb;iA  
　　在产品计价(work-in-process costing) KtA0 8?B  
　　联产品成本计算(joint products costing) ]tanvJG}'  
　　生产成本汇总程序(accumulation process of procluction cost) <:W]uT  
　　制造费用差异(manufacturing expenses variance) Ma0_!|i  
　　实际成本与估计成本(actual cost and estimated cost) !r,ZyJU  
　　工资费用分配(salary costs allocation) Xl.h&x0? 8  
　　成本曲线(cost curve) u7UqN  
　　农业生产成本(agriculture production cost) M6jP>fbV*  
　　原始成本和重置成本(original cost and replacement cost) cH.T6u_%  
　　工程施工成本 =4/LixsV|  
　　直接成本与间接成本(direct cost and indirect cost) 'sn%+oN  
　　可控成本(controllable cost) C=t:0.:PJ  
　　制造费用分配(manufacturing expenses allocation) -ytSS:|%\  
　　理论成本与应用成本(theory cost and practice cost) ! %S9H2Lv  
　　辅助生产成本分配(auxiliary production cost allocation) {l-,Jbfi`  
　　期间,费用 vHcB^Z  
　　成本控制程序(procedure of cost control) yYkk0 3  
　　成本记录(cost entry, cost recorder cost agenda) )Mx[;IwE  
　　成本计算分批法(job costing method) )**k3u t4  
　　成本计算分步法 )@RTU~#  
　　直接人工成本差异(direct labor variance)
U{q6_z|c  
　　成本控制方法(cost control method)