[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 ^J_hkw~gO  
　　股本 Share capital @n (In$  
　　已归还投资 Investment returned *Y ZLQT  
　　利润分配-其他转入 Profit appropriation - other transfer in %r"GL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ymu=G3-  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NsHveOK1.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund O#\>j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g]#Wve  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :6+~"7T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit K;l'IN"N  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends K;PpS*!  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q/9b'^UJ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,Mc2dhq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <GN?J.B  
　　期初未分配利润 Retained earnings, beginning of the year _1'Pb/1  
　　资本公积-股本溢价 Capital surplus - share premium Izu.I_$4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =jt_1L4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0)!zhO_}  
　　资本公积-股权投资准备 Capital surplus - investment reserve !%r`'|9y  
　　资本公积-拨款转入 Capital surplus - subsidiary ZZ*k 3Ce  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z%tu6_4j  
　　资本公积-其他 Capital surplus - others $4L3y uH  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [!mjUsut*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H@' @xHv  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m=B0!Z1xx  
　　盈余公积-储备基金 Surplus reserve - reserve fund Y +54z/{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund RzQS@^u*F0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment YPnJldVn  
　　主营业务收入 Sales em}Qv3*#  
　　主营业务成本 Cost of sales K3DJ"NJ<Ji  
　　主营业务税金及附加 Sales tax 3H2;mqq  
　　营业费用 Operating expenses <v k$eB8EC  
　　管理费用 General and administrative expenses |81N/]EER  
　　财务费用 Financial expenses I;H9<o5  
　　投资收益 Investment income a HL '(<  
　　其他业务收入 Other operating income ,&]` b#Rc  
　　营业外收入 Non-operating income %)Dd{|c  
　　补贴收入 Subsidy income d|RmU/
)  
　　其他业务支出 Other operating expenses 79g>7<vp  
　　营业外支出 Non-operating expenses Po.B cytM  
　　所得税 Income tax {+9\o ~  
　　直接人工成本差异(direct labor variance) lG>e6[Wc  
　　直接材料成本差异(direct material variance) d/rz0L  
　　在产品计价(work-in-process costing) `0|&T;7  
　　联产品成本计算(joint products costing) g}QTZT8  
　　生产成本汇总程序(accumulation process of procluction cost) .6o y>4  
　　制造费用差异(manufacturing expenses variance) bGc|SF<V  
　　实际成本与估计成本(actual cost and estimated cost) $#3<rcOq  
　　工资费用分配(salary costs allocation) s,H(m8#>  
　　成本曲线(cost curve) q.Z#7~6`3  
　　农业生产成本(agriculture production cost) a' o8n6i  
　　原始成本和重置成本(original cost and replacement cost) y
4rJ-  
　　工程施工成本 d ovwB`5  
　　直接成本与间接成本(direct cost and indirect cost) _4B iF?1  
　　可控成本(controllable cost) %MZDm&f>Kk  
　　制造费用分配(manufacturing expenses allocation) l zP S RT  
　　理论成本与应用成本(theory cost and practice cost) 6RQCKN)  
　　辅助生产成本分配(auxiliary production cost allocation) eAKQR  
　　期间,费用 ik0Q^^1?Y  
　　成本控制程序(procedure of cost control) 9k[},MM  
　　成本记录(cost entry, cost recorder cost agenda) cG!2Iy~lA  
　　成本计算分批法(job costing method) ./y[<e  
　　成本计算分步法 4~YQ\4h=  
　　直接人工成本差异(direct labor variance) 0P3|1=  
　　成本控制方法(cost control method)