[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 j2`%sBo  
　　股本 Share capital S7h?tR*u  
　　已归还投资 Investment returned uwc@~=;  
　　利润分配-其他转入 Profit appropriation - other transfer in fA"9eUu  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2o<aEn&7|e  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve aXgngwq  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *[+{KJ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uWkn}P  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ') K'Ea  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit y1bo28  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends VLcwBdo  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !%(
PN3*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D}OhmOu3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sP@7%p>wt  
　　期初未分配利润 Retained earnings, beginning of the year /wPW2<|"X.  
　　资本公积-股本溢价 Capital surplus - share premium vEc<|t  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6B!v;93U  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^ pNA_s!S  
　　资本公积-股权投资准备 Capital surplus - investment reserve 'Gqo{wl  
　　资本公积-拨款转入 Capital surplus - subsidiary H+5S )r  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation gv7@4G  
　　资本公积-其他 Capital surplus - others 3a0% J'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .s%dP.P:i1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Gx; -1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9;ie[sU:u  
　　盈余公积-储备基金 Surplus reserve - reserve fund u,JUMH]@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $ qTv2)W1{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment w,-4A o2x  
　　主营业务收入 Sales zsr;37  
　　主营业务成本 Cost of sales 'xu!t'l&  
　　主营业务税金及附加 Sales tax |&
_(I  
　　营业费用 Operating expenses ~Z}DN*S  
　　管理费用 General and administrative expenses R,`3 SW()  
　　财务费用 Financial expenses gTk*v0WBm  
　　投资收益 Investment income I.- I4F)D  
　　其他业务收入 Other operating income _Jn@+NoO  
　　营业外收入 Non-operating income F./P,hhN9  
　　补贴收入 Subsidy income """pe+Y  
　　其他业务支出 Other operating expenses g(l:>=g]?  
　　营业外支出 Non-operating expenses (s,u9vj=>L  
　　所得税 Income tax KidbcZ  
　　直接人工成本差异(direct labor variance) *})Np0k  
　　直接材料成本差异(direct material variance)  @7J;}9E  
　　在产品计价(work-in-process costing) BFQ`Ab+  
　　联产品成本计算(joint products costing) "4L_BJZ  
　　生产成本汇总程序(accumulation process of procluction cost) \t]_UNGyW  
　　制造费用差异(manufacturing expenses variance) rw#?NI:  
　　实际成本与估计成本(actual cost and estimated cost) ,[[Xo;q  
　　工资费用分配(salary costs allocation) U
y<n7*H  
　　成本曲线(cost curve) W?gelu]  
　　农业生产成本(agriculture production cost) TTJj=KPA  
　　原始成本和重置成本(original cost and replacement cost) XnB-1{a1  
　　工程施工成本  g^  ))  
　　直接成本与间接成本(direct cost and indirect cost) iCy$ rC  
　　可控成本(controllable cost) %=)%$n3=-M  
　　制造费用分配(manufacturing expenses allocation) ,p V3O`z  
　　理论成本与应用成本(theory cost and practice cost) i2!0bY  
　　辅助生产成本分配(auxiliary production cost allocation) i2Sh^\Xw  
　　期间,费用 A\v]ZN4  
　　成本控制程序(procedure of cost control) p:xVi0  
　　成本记录(cost entry, cost recorder cost agenda) l%#z  
　　成本计算分批法(job costing method) ,"f2-KC4h  
　　成本计算分步法 a6'T]DW0W  
　　直接人工成本差异(direct labor variance) 7)*QX,4C  
　　成本控制方法(cost control method)