[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 cYE./1D a  
　　股本 Share capital b"`ru~]  
　　已归还投资 Investment returned c&0;wgieg  
　　利润分配-其他转入 Profit appropriation - other transfer in t@l(xnsV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Cca~Cq[%*(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve rwasH,+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund G*8+h  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .ou!g&xu  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Qo]vpp^[#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6@*5!,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends qr7 X-[&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L?AM&w-cg9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tCd{G c  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )w^GPlh  
　　期初未分配利润 Retained earnings, beginning of the year &Bj,.dD/a  
　　资本公积-股本溢价 Capital surplus - share premium ppPG+[cz  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~W]#9&yQ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation >_|Z{:z]d.  
　　资本公积-股权投资准备 Capital surplus - investment reserve |) x '  
　　资本公积-拨款转入 Capital surplus - subsidiary 3P%w-qT!N  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2V#c[%vI  
　　资本公积-其他 Capital surplus - others /&S~+~]n  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V:nMo2'hb  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve wUh3Hd'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7yc9`j}]  
　　盈余公积-储备基金 Surplus reserve - reserve fund Ec7{B hH)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @&!=m]D*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0
BbiQXU  
　　主营业务收入 Sales /k
4^&  
　　主营业务成本 Cost of sales 9~LpO>-  
　　主营业务税金及附加 Sales tax )nf=eU4|  
　　营业费用 Operating expenses J3]qg.B%z  
　　管理费用 General and administrative expenses .(TQ5/ ~  
　　财务费用 Financial expenses CVyx lc>  
　　投资收益 Investment income Zj%B7s1A  
　　其他业务收入 Other operating income ]Ct`4pA  
　　营业外收入 Non-operating income 0A#9C09  
　　补贴收入 Subsidy income z'vd C  
　　其他业务支出 Other operating expenses `'A(`. CL  
　　营业外支出 Non-operating expenses q\ \8b{~  
　　所得税 Income tax 1 ]D/3!  
　　直接人工成本差异(direct labor variance) M~d+HE  
　　直接材料成本差异(direct material variance) =8$(i[;6w  
　　在产品计价(work-in-process costing) 7 K;'7  
　　联产品成本计算(joint products costing) 1B9
Fb.i  
　　生产成本汇总程序(accumulation process of procluction cost) ;PP_3`  
　　制造费用差异(manufacturing expenses variance) KZp,=[t  
　　实际成本与估计成本(actual cost and estimated cost) (`q6G d  
　　工资费用分配(salary costs allocation) m11"i=S"  
　　成本曲线(cost curve) +
SZ%&  
　　农业生产成本(agriculture production cost) }5TfQV6  
　　原始成本和重置成本(original cost and replacement cost) _G-bL;  
　　工程施工成本 []6ShcqJ[v  
　　直接成本与间接成本(direct cost and indirect cost) FcA)RsMI*  
　　可控成本(controllable cost) N+C%Z[gt[  
　　制造费用分配(manufacturing expenses allocation) MHpL$g=5_  
　　理论成本与应用成本(theory cost and practice cost) gLXvw]  
　　辅助生产成本分配(auxiliary production cost allocation) h;4y=UU  
　　期间,费用 ^5FJ}MMJf  
　　成本控制程序(procedure of cost control) zezofW]a  
　　成本记录(cost entry, cost recorder cost agenda) $ly#zQ
R  
　　成本计算分批法(job costing method) `[C v-  
　　成本计算分步法 &2P:A  
　　直接人工成本差异(direct labor variance) VrnK)za*H  
　　成本控制方法(cost control method)