[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 :Pc(DfkS  
　　股本 Share capital ,'=hjIel  
　　已归还投资 Investment returned |hc\jb  
　　利润分配-其他转入 Profit appropriation - other transfer in 0Yp>+:#  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d)\2U{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hzv3F9.x  
　　利润分配-提取储备基金 Profit appropriation - reserve fund .wP/ai>}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Vn^)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^}hJL7O'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @' d6iYk_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends vG2.]?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve RJ@\W=aZ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4oV {=~V  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &Bm&i.r  
　　期初未分配利润 Retained earnings, beginning of the year -;vT<G3  
　　资本公积-股本溢价 Capital surplus - share premium 5} G:D  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^,`M0g\ $  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 9j0o&X
n  
　　资本公积-股权投资准备 Capital surplus - investment reserve L1: nfH&:'  
　　资本公积-拨款转入 Capital surplus - subsidiary &~'S)Nun  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation RtwUb(wn6  
　　资本公积-其他 Capital surplus - others j|mv+O  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Yh$fQ:yi\&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ';Nu&D#Ph  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `UQEXoB)  
　　盈余公积-储备基金 Surplus reserve - reserve fund WtVf wC_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund (vnoP< 0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Jr] gEBX  
　　主营业务收入 Sales 6Kp}_^|z  
　　主营业务成本 Cost of sales [ZD[a6(94  
　　主营业务税金及附加 Sales tax L:pUvcAc?  
　　营业费用 Operating expenses @y5=J`@=  
　　管理费用 General and administrative expenses | g!`\@O  
　　财务费用 Financial expenses D#ZPq,f  
　　投资收益 Investment income |kc@L`7s  
　　其他业务收入 Other operating income ^&NN]?  
　　营业外收入 Non-operating income t0.;nv@A0  
　　补贴收入 Subsidy income !9D1 Fa  
　　其他业务支出 Other operating expenses SB/3jH  
　　营业外支出 Non-operating expenses (-(QDRxK  
　　所得税 Income tax !VRo*[yD@  
　　直接人工成本差异(direct labor variance) l!:^6i  
　　直接材料成本差异(direct material variance) #|?8~c;RWG  
　　在产品计价(work-in-process costing) s&VOwU  
　　联产品成本计算(joint products costing) o,*=$/or  
　　生产成本汇总程序(accumulation process of procluction cost) X8Fzs!L`  
　　制造费用差异(manufacturing expenses variance) oqYt/4^Q  
　　实际成本与估计成本(actual cost and estimated cost) r**f
,PDZ  
　　工资费用分配(salary costs allocation) :3O5ET'1  
　　成本曲线(cost curve) 1x{kl01m%  
　　农业生产成本(agriculture production cost) SO_>c+Dw  
　　原始成本和重置成本(original cost and replacement cost) %J!NL0x_  
　　工程施工成本 bb1f/C%  
　　直接成本与间接成本(direct cost and indirect cost)
QZ~0o7  
　　可控成本(controllable cost) G\ex^&M  
　　制造费用分配(manufacturing expenses allocation) 'fn$'CeM(  
　　理论成本与应用成本(theory cost and practice cost) zSXA=   
　　辅助生产成本分配(auxiliary production cost allocation) E30Z`$cz:  
　　期间,费用 lE'wfUb  
　　成本控制程序(procedure of cost control) Cfv]VQQE  
　　成本记录(cost entry, cost recorder cost agenda) ?-,6<K1  
　　成本计算分批法(job costing method) X}W)3v  
　　成本计算分步法 $@.jZ_G  
　　直接人工成本差异(direct labor variance) pV=@sz,G  
　　成本控制方法(cost control method)