[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 As<bL:>dE  
　　股本 Share capital ."y1_dDql  
　　已归还投资 Investment returned Qv /=&_6  
　　利润分配-其他转入 Profit appropriation - other transfer in 3I-MdApT  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !0mI;~q|F  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L4y4RG/SJ:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ,:\|7F  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h>OfOx/{q9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~zNAbaC+>t  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit UFb)AnK  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %&t<K3&Yh  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve WU=59gB+jL  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q.`NtsW!\+  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  l"]}Ts#  
　　期初未分配利润 Retained earnings, beginning of the year t |A-9^t'!  
　　资本公积-股本溢价 Capital surplus - share premium )U{Qj5W+F  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]+:^W^bs:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "o} +Ciul  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]}2ZttQ?  
　　资本公积-拨款转入 Capital surplus - subsidiary )~ h}  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -Wi` G  
　　资本公积-其他 Capital surplus - others xAMW-eF?d  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t" Z6[XG  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )gy!GK  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j^rIH#V   
　　盈余公积-储备基金 Surplus reserve - reserve fund ,^f+^^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 03S]8l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment qR+!l(  
　　主营业务收入 Sales `XEr(e9  
　　主营业务成本 Cost of sales <1\Nb
{5  
　　主营业务税金及附加 Sales tax {8,J@9NU  
　　营业费用 Operating expenses l}sjD[2  
　　管理费用 General and administrative expenses Ng>h"H  
　　财务费用 Financial expenses LW_f  
　　投资收益 Investment income n$,*|_$#  
　　其他业务收入 Other operating income u.Tcg^v  
　　营业外收入 Non-operating income :$BCRQ  
　　补贴收入 Subsidy income 'qX|jtdM  
　　其他业务支出 Other operating expenses ,>+p-M8ZL  
　　营业外支出 Non-operating expenses gn".u!9j  
　　所得税 Income tax PGV/ h  
　　直接人工成本差异(direct labor variance) Jcm&RI"{  
　　直接材料成本差异(direct material variance) m:o<XK[>  
　　在产品计价(work-in-process costing) ` t'W2X  
　　联产品成本计算(joint products costing) j*TYoH1  
　　生产成本汇总程序(accumulation process of procluction cost) =k`Cr0aPF  
　　制造费用差异(manufacturing expenses variance) u-G+ j)  
　　实际成本与估计成本(actual cost and estimated cost)
T\>a!  
　　工资费用分配(salary costs allocation) ; _1 at  
　　成本曲线(cost curve) \<TXS
)w]  
　　农业生产成本(agriculture production cost) h Pa_VrH  
　　原始成本和重置成本(original cost and replacement cost) s'J:f$flS  
　　工程施工成本 [>5-$YOT  
　　直接成本与间接成本(direct cost and indirect cost) ILShd)]Rw  
　　可控成本(controllable cost) XtSkh] #z!  
　　制造费用分配(manufacturing expenses allocation) +8Ymw:D7a  
　　理论成本与应用成本(theory cost and practice cost) /9pwZ%:<  
　　辅助生产成本分配(auxiliary production cost allocation) cI?8RF( ;  
　　期间,费用 3Xy-r=N.l  
　　成本控制程序(procedure of cost control) @;?p&.W`D  
　　成本记录(cost entry, cost recorder cost agenda) C-6F]2:  
　　成本计算分批法(job costing method) :~N-.#  
　　成本计算分步法 z]`k#O%%)  
　　直接人工成本差异(direct labor variance) g0Gf6o >2  
　　成本控制方法(cost control method)