[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 ioY\8i  
　　股本 Share capital mf;^b.mKh  
　　已归还投资 Investment returned .FbZVYc]  
　　利润分配-其他转入 Profit appropriation - other transfer in gjegzKU  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve GE~(N N  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve So\|Ye  
　　利润分配-提取储备基金 Profit appropriation - reserve fund UGC|C F2K  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a,57`Ks+n<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zUEfa!#?  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?` eYWZ">  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7z&adkG:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^8-~@01.`_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]k`Fl,"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {80oRD2=Q  
　　期初未分配利润 Retained earnings, beginning of the year !7kLFW  
　　资本公积-股本溢价 Capital surplus - share premium 1IF'>*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve PK2R
j%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "x.6W!  
　　资本公积-股权投资准备 Capital surplus - investment reserve Y( V3PnH  
　　资本公积-拨款转入 Capital surplus - subsidiary ^iV`g?z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .e FOfV)  
　　资本公积-其他 Capital surplus - others T[4[/n>i  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *;OJ~zT  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  4]D
Ah  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve DnG/ n  
　　盈余公积-储备基金 Surplus reserve - reserve fund B@"SOX  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund f%Z ;05  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment .Ca"$2  
　　主营业务收入 Sales &J lpA<^s;  
　　主营业务成本 Cost of sales ,c, Xd  
　　主营业务税金及附加 Sales tax b(.-~c('  
　　营业费用 Operating expenses W9&0k+#^  
　　管理费用 General and administrative expenses 9S:
{  
　　财务费用 Financial expenses C@TN5?Z  
　　投资收益 Investment income S+) l[0  
　　其他业务收入 Other operating income SE,o7_k'S  
　　营业外收入 Non-operating income KMxNH,5  
　　补贴收入 Subsidy income `2B*CMW{  
　　其他业务支出 Other operating expenses 9*}i
Bs  
　　营业外支出 Non-operating expenses ^eT DD  
　　所得税 Income tax )K>Eniou  
　　直接人工成本差异(direct labor variance) H4PbO/{xO  
　　直接材料成本差异(direct material variance)  %XEKhy  
　　在产品计价(work-in-process costing) NCowt|#t  
　　联产品成本计算(joint products costing) 4 [R8(U[g  
　　生产成本汇总程序(accumulation process of procluction cost) TIcd _>TW  
　　制造费用差异(manufacturing expenses variance) w?]ZU-  
　　实际成本与估计成本(actual cost and estimated cost) XKz;o^1a^  
　　工资费用分配(salary costs allocation) _o@(wGeu#  
　　成本曲线(cost curve) g,t3OnxS?  
　　农业生产成本(agriculture production cost) ~`*1*;Q<H|  
　　原始成本和重置成本(original cost and replacement cost) D~G5]M,}$  
　　工程施工成本 
Xt</ -`  
　　直接成本与间接成本(direct cost and indirect cost) <^,o$b  
　　可控成本(controllable cost) U}tl_5%)  
　　制造费用分配(manufacturing expenses allocation)
G0_&gx`  
　　理论成本与应用成本(theory cost and practice cost) {l&Ltruhz  
　　辅助生产成本分配(auxiliary production cost allocation) |?OdV<5C  
　　期间,费用 .dD9&n;#^  
　　成本控制程序(procedure of cost control) +3M $3w{2  
　　成本记录(cost entry, cost recorder cost agenda) l,*yEkU  
　　成本计算分批法(job costing method) v-P8WFjca  
　　成本计算分步法 Q)x?B]b-  
　　直接人工成本差异(direct labor variance) L*zbike  
　　成本控制方法(cost control method)