[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 6WoFf  
　　股本 Share capital |tz{Es<`B  
　　已归还投资 Investment returned JvaHH!>d/  
　　利润分配-其他转入 Profit appropriation - other transfer in RWoVN$i>  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BqdGU-Q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve db}lN  
　　利润分配-提取储备基金 Profit appropriation - reserve fund #a'CoJs   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,d FY]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v[R_6  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit F!2VTPm9z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends JeAyT48!M  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve G^SDB!/@J  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >SS^qjh/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Yp8XZ3  
　　期初未分配利润 Retained earnings, beginning of the year 8%xiHPVg  
　　资本公积-股本溢价 Capital surplus - share premium %o`Cp64`Q  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6UuM`eu  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &(jt|?{  
　　资本公积-股权投资准备 Capital surplus - investment reserve 75A60Uw  
　　资本公积-拨款转入 Capital surplus - subsidiary ;!OME*?m<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation VTi;y{  
　　资本公积-其他 Capital surplus - others t+jdV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve p%/lP{  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve rP/W,! 7:K  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1{ ehnH  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4 XGEw9`3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3wfJ!z-E8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment E~8J<gE  
　　主营业务收入 Sales K qNsCT+j  
　　主营业务成本 Cost of sales ^,[gO#hgz  
　　主营业务税金及附加 Sales tax ?}jjBJ&  
　　营业费用 Operating expenses =,08D^xY  
　　管理费用 General and administrative expenses 1KJ[&jS ]  
　　财务费用 Financial expenses W#wC  
　　投资收益 Investment income kq(]7jU$[  
　　其他业务收入 Other operating income qSaCl6[Do  
　　营业外收入 Non-operating income maV*+!\  
　　补贴收入 Subsidy income =H^~"16  
　　其他业务支出 Other operating expenses 5z" X>!?^  
　　营业外支出 Non-operating expenses 9'KOc5@l^  
　　所得税 Income tax En0hjXa  
　　直接人工成本差异(direct labor variance) u:,B&}j  
　　直接材料成本差异(direct material variance) gV'=uz v  
　　在产品计价(work-in-process costing) )Rj?\ZUR  
　　联产品成本计算(joint products costing) x7 xQrjE  
　　生产成本汇总程序(accumulation process of procluction cost) nzU0=w}V  
　　制造费用差异(manufacturing expenses variance) ZKi?;ta=  
　　实际成本与估计成本(actual cost and estimated cost) 8P2_/)|  
　　工资费用分配(salary costs allocation) :K!L-*>A9  
　　成本曲线(cost curve) RVpo,;:  
　　农业生产成本(agriculture production cost) gpCWX z')i  
　　原始成本和重置成本(original cost and replacement cost) 0iz\<' p  
　　工程施工成本 G@<[fO|Iam  
　　直接成本与间接成本(direct cost and indirect cost) 9v7}[`^  
　　可控成本(controllable cost) Tcq@Q$H  
　　制造费用分配(manufacturing expenses allocation) B""=&(Yu  
　　理论成本与应用成本(theory cost and practice cost) W@~a#~1O  
　　辅助生产成本分配(auxiliary production cost allocation) msw=x
0{n5  
　　期间,费用 NF7+Gp6?q  
　　成本控制程序(procedure of cost control) 2V$YZSw6q  
　　成本记录(cost entry, cost recorder cost agenda) 0X%#9s~  
　　成本计算分批法(job costing method) p,\ ( j  
　　成本计算分步法 n5*m x7  
　　直接人工成本差异(direct labor variance) Nm3CeU  
　　成本控制方法(cost control method)