[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 5Z2tTw'i  
　　股本 Share capital :E$<!q  
　　已归还投资 Investment returned "JHdF&  
　　利润分配-其他转入 Profit appropriation - other transfer in w_O3];  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u0Nag=cU  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @' V=Vr  
　　利润分配-提取储备基金 Profit appropriation - reserve fund WH@CH4WM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (T0%oina  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YIb=rR[ $  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2swHJ.d\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends JjD'2"z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;rD M%S@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WyO7,Qr\
 
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s>A!Egmo  
　　期初未分配利润 Retained earnings, beginning of the year nPAVrDg O  
　　资本公积-股本溢价 Capital surplus - share premium "4 Lt:o4x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s
Bsf{%I[{  
　　资本公积-接受现金捐赠 Capital surplus - cash donation F@+FXnz  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2YU-iipdOq  
　　资本公积-拨款转入 Capital surplus - subsidiary 7Nw} }  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Oa8lrP`(  
　　资本公积-其他 Capital surplus - others HAkEJgV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C(RZ09,.S  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @raw8w\Zj+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8$c_ M   
　　盈余公积-储备基金 Surplus reserve - reserve fund V3^=Mj2"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `7f><p/q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0`{3|g  
　　主营业务收入 Sales mX4u#$xs:  
　　主营业务成本 Cost of sales \]@XY_21  
　　主营业务税金及附加 Sales tax M/O4JZEqh  
　　营业费用 Operating expenses jbDap i<  
　　管理费用 General and administrative expenses X=sC8Edx  
　　财务费用 Financial expenses WcG!6.U>  
　　投资收益 Investment income CG`s@5y>5  
　　其他业务收入 Other operating income %syFHUBw  
　　营业外收入 Non-operating income N2 vA/  
　　补贴收入 Subsidy income X^2Txm d  
　　其他业务支出 Other operating expenses `oDs]90  
　　营业外支出 Non-operating expenses Aqc Cb[1r  
　　所得税 Income tax Lc0U-!{G  
　　直接人工成本差异(direct labor variance) }qqE2;{ND  
　　直接材料成本差异(direct material variance) s,tZi6Z=%E  
　　在产品计价(work-in-process costing) $r>\y (W  
　　联产品成本计算(joint products costing) M;14s*g  
　　生产成本汇总程序(accumulation process of procluction cost) 5BztOYn,  
　　制造费用差异(manufacturing expenses variance) mnZS](>  
　　实际成本与估计成本(actual cost and estimated cost) |=dmxfj@  
　　工资费用分配(salary costs allocation) %Ydzzr3  
　　成本曲线(cost curve) QNGICG-  
　　农业生产成本(agriculture production cost) )]\?Yy g]  
　　原始成本和重置成本(original cost and replacement cost) 5|4
=uoA<  
　　工程施工成本 igoUKDNiQ-  
　　直接成本与间接成本(direct cost and indirect cost) qtqTLl@u  
　　可控成本(controllable cost) w6B'&   
　　制造费用分配(manufacturing expenses allocation) dG}.T_l  
　　理论成本与应用成本(theory cost and practice cost) i?*_-NAm  
　　辅助生产成本分配(auxiliary production cost allocation) (|{bZ
W}  
　　期间,费用 &~%( RO  
　　成本控制程序(procedure of cost control) h1y6`m9  
　　成本记录(cost entry, cost recorder cost agenda) jK!Y-  
　　成本计算分批法(job costing method) S%+ $  
　　成本计算分步法 shjq4#9  
　　直接人工成本差异(direct labor variance) ~miRnW*x  
　　成本控制方法(cost control method)