[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 {+#{Cha  
　　股本 Share capital ZKrK>X  
　　已归还投资 Investment returned M2ex 3
m  
　　利润分配-其他转入 Profit appropriation - other transfer in 0qNmao4E_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T8\@CV!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,nL~?h-Zh  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |~%RSS~b*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Sak^J.~G[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y _apT<P  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @C@9Tw 2Y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %[KnpJ{\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7#+Ih-&EQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ][l5S*CC_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kM4z %  
　　期初未分配利润 Retained earnings, beginning of the year 1lIs jBo g  
　　资本公积-股本溢价 Capital surplus - share premium yNfj-wM  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +|bmUm<2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation SujEF`"  
　　资本公积-股权投资准备 Capital surplus - investment reserve ,=CipL9]  
　　资本公积-拨款转入 Capital surplus - subsidiary } 'xGip@W  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Trh t2Iv  
　　资本公积-其他 Capital surplus - others 0vLx={i  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve MVzj7~+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [r>hKZU2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V0m1>{  
　　盈余公积-储备基金 Surplus reserve - reserve fund EsWB|V>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {@L{l1|0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )|v du  
　　主营业务收入 Sales yB
7si(,1>  
　　主营业务成本 Cost of sales vcy1itY  
　　主营业务税金及附加 Sales tax KL?<lp"  
　　营业费用 Operating expenses 'X+aYF}Ye  
　　管理费用 General and administrative expenses }N-UlL(  
　　财务费用 Financial expenses 0_je@p+$  
　　投资收益 Investment income p&Nav,9x  
　　其他业务收入 Other operating income *IbDA  
　　营业外收入 Non-operating income qU6!vgM&  
　　补贴收入 Subsidy income P\WHM
(  
　　其他业务支出 Other operating expenses .T8^>z1/\F  
　　营业外支出 Non-operating expenses 3F;0a ;[  
　　所得税 Income tax @>U9CL"  
　　直接人工成本差异(direct labor variance) o/
,%rA4  
　　直接材料成本差异(direct material variance) h{-en50tN  
　　在产品计价(work-in-process costing) rkS'OC  
　　联产品成本计算(joint products costing) i: -IZL\  
　　生产成本汇总程序(accumulation process of procluction cost) JfJ
ln[  
　　制造费用差异(manufacturing expenses variance) RgFpc*.T  
　　实际成本与估计成本(actual cost and estimated cost) $/Wec,`&  
　　工资费用分配(salary costs allocation) YRZw|H{>t  
　　成本曲线(cost curve) o|n;{zT"  
　　农业生产成本(agriculture production cost) pvt/{  
　　原始成本和重置成本(original cost and replacement cost) W'k&DKhTqF  
　　工程施工成本 7>7n|N  
　　直接成本与间接成本(direct cost and indirect cost) IA1O]i S  
　　可控成本(controllable cost) xF)
 .S@  
　　制造费用分配(manufacturing expenses allocation) |:(BI5&S  
　　理论成本与应用成本(theory cost and practice cost) zB y%$5~Fw  
　　辅助生产成本分配(auxiliary production cost allocation) 3<FqK\P  
　　期间,费用 /Tl ybSC1  
　　成本控制程序(procedure of cost control) .6n|hYe  
　　成本记录(cost entry, cost recorder cost agenda) ~qb?#IY]`  
　　成本计算分批法(job costing method) Yy[=E\z  
　　成本计算分步法 eWYet2!Q  
　　直接人工成本差异(direct labor variance) $(J)F-DB i  
　　成本控制方法(cost control method)