[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 >I&s%4  
　　股本 Share capital |&bucG=  
　　已归还投资 Investment returned eU]I !pI<  
　　利润分配-其他转入 Profit appropriation - other transfer in mOL
z(0  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "uyr@u0b  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x&EMg!  
　　利润分配-提取储备基金 Profit appropriation - reserve fund vn@sPT  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *$1F|G  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #D>:'ezm  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit p2+K-/}ApP  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1h)K3 cC  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nKTi"2dm  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 
Sm|TDH  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sd gI ,  
　　期初未分配利润 Retained earnings, beginning of the year sY] pszjT  
　　资本公积-股本溢价 Capital surplus - share premium KWi|7z(L=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'CG% PjCO  
　　资本公积-接受现金捐赠 Capital surplus - cash donation r,L`@A=v  
　　资本公积-股权投资准备 Capital surplus - investment reserve Zu2 $$_+L  
　　资本公积-拨款转入 Capital surplus - subsidiary AF{@lDa1h  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation f&$$*a  
　　资本公积-其他 Capital surplus - others Uqly|FS &n  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q+w] Xs;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l#p?lBm1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,1vFX$  
　　盈余公积-储备基金 Surplus reserve - reserve fund W(.svJUgb.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund z38Pi  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment KT*"Sbh  
　　主营业务收入 Sales ;L%\[H>G  
　　主营业务成本 Cost of sales '3E25BsL  
　　主营业务税金及附加 Sales tax $lUz!mjG  
　　营业费用 Operating expenses |Fq\%y#  
　　管理费用 General and administrative expenses t0^)Q$  
　　财务费用 Financial expenses m YhDi  
　　投资收益 Investment income ?]TtUoY=)F  
　　其他业务收入 Other operating income wDBU+Z  
　　营业外收入 Non-operating income {L M Q  
　　补贴收入 Subsidy income =65XT^  
　　其他业务支出 Other operating expenses -Gm}i8;  
　　营业外支出 Non-operating expenses hN!{/Gc|  
　　所得税 Income tax FIQHs"#T  
　　直接人工成本差异(direct labor variance) vsYbR3O  
　　直接材料成本差异(direct material variance) D8$4PT0u  
　　在产品计价(work-in-process costing) /\E3p6\*  
　　联产品成本计算(joint products costing) #X?E#^6?E  
　　生产成本汇总程序(accumulation process of procluction cost) <DEu]-'>  
　　制造费用差异(manufacturing expenses variance) ~P*{%=a  
　　实际成本与估计成本(actual cost and estimated cost) ~cfvL*~5  
　　工资费用分配(salary costs allocation) w3ZOCWJS  
　　成本曲线(cost curve) xp]9Z]J1l  
　　农业生产成本(agriculture production cost) %Bg>=C)^(1  
　　原始成本和重置成本(original cost and replacement cost) S*WLb/R2  
　　工程施工成本 Y{X%C\  
　　直接成本与间接成本(direct cost and indirect cost) }rWg']  
　　可控成本(controllable cost) DYgz;Y/%l  
　　制造费用分配(manufacturing expenses allocation) [ o 6  
　　理论成本与应用成本(theory cost and practice cost) \+C0Rv^^  
　　辅助生产成本分配(auxiliary production cost allocation) #smfOGSd  
　　期间,费用 t\n'Kuk`  
　　成本控制程序(procedure of cost control) uME_/S uO  
　　成本记录(cost entry, cost recorder cost agenda) d"lk"R  
　　成本计算分批法(job costing method) `?"r\Qo<  
　　成本计算分步法 ')(U<5y)  
　　直接人工成本差异(direct labor variance) VpED9l]y  
　　成本控制方法(cost control method)