[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 0r4,27w  
　　股本 Share capital g431+O0K1  
　　已归还投资 Investment returned }Q }&3m~g  
　　利润分配-其他转入 Profit appropriation - other transfer in bCV3h3<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]q,5'[=~4h  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J 8!D."'Q0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund rNi]|)-ET  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >e g8zN  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2#srecIz-!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit \2UtT@3|C  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends a&sVcsX  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7o+JQ&fF;  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |8QXjzH  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /.knZ_aJ!  
　　期初未分配利润 Retained earnings, beginning of the year `[OJ)tHE  
　　资本公积-股本溢价 Capital surplus - share premium |b BA0.yS  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pCB^\M%*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation O^Y}fo'  
　　资本公积-股权投资准备 Capital surplus - investment reserve bF85T(G  
　　资本公积-拨款转入 Capital surplus - subsidiary jX9{Ki"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation \Zn%r&(  
　　资本公积-其他 Capital surplus - others @]{+9m8G@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m'!smSx8  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xr;:gz!h  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~o<+tL  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~BUzyc%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund n?UFFi+a  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $] gwaJ:  
　　主营业务收入 Sales =\QKzQ'BC  
　　主营业务成本 Cost of sales +i\ +bR  
　　主营业务税金及附加 Sales tax %Voq"}}N  
　　营业费用 Operating expenses ~x(1g;!^  
　　管理费用 General and administrative expenses Y%OJ3B(n|  
　　财务费用 Financial expenses %',bCd{QW  
　　投资收益 Investment income ms(Z1ix^  
　　其他业务收入 Other operating income E$4_.Z8sRw  
　　营业外收入 Non-operating income o+wG69  
　　补贴收入 Subsidy income O<*l"fw3  
　　其他业务支出 Other operating expenses ytmFe!  
　　营业外支出 Non-operating expenses Dc1tND$X3g  
　　所得税 Income tax i[+cNJ|$B0  
　　直接人工成本差异(direct labor variance) j;BMuLTm1  
　　直接材料成本差异(direct material variance) 6Mh;ld@  
　　在产品计价(work-in-process costing) i"B q*b@  
　　联产品成本计算(joint products costing) 1#Ls4+]5  
　　生产成本汇总程序(accumulation process of procluction cost) nEG+TRZ)\  
　　制造费用差异(manufacturing expenses variance) Yn~N;VUA  
　　实际成本与估计成本(actual cost and estimated cost) L[j73z'  
　　工资费用分配(salary costs allocation) pv}k=wqJ1  
　　成本曲线(cost curve) zXEu3h  
　　农业生产成本(agriculture production cost) Z$X[x7e.  
　　原始成本和重置成本(original cost and replacement cost) SU`RHAo  
　　工程施工成本 !{WIN%O  
　　直接成本与间接成本(direct cost and indirect cost) QE#Ar8tU  
　　可控成本(controllable cost) =V[e
y  
　　制造费用分配(manufacturing expenses allocation) sC< B  
　　理论成本与应用成本(theory cost and practice cost) q n6ws  
　　辅助生产成本分配(auxiliary production cost allocation) |riP*b
 
　　期间,费用 W1$<,4j@M  
　　成本控制程序(procedure of cost control) <=yq V]JR  
　　成本记录(cost entry, cost recorder cost agenda) h1A/:/_M6  
　　成本计算分批法(job costing method) QAk.~ob  
　　成本计算分步法 p`PBPlUn  
　　直接人工成本差异(direct labor variance) VEc^Ap1?'  
　　成本控制方法(cost control method)