[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 3j3AI7c  
　　股本 Share capital yb]a p  
　　已归还投资 Investment returned `zvYuKQ.}  
　　利润分配-其他转入 Profit appropriation - other transfer in xE} q(.]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e5AiIVlv  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Av wX 2?tc  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5=$D~>-#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D4S>Pkv  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .$r(":A#)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )i?wBxq'MA  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q[k}_1sWs$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Xh{EItk~oO  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V^Nc0r   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;\H2U.  
　　期初未分配利润 Retained earnings, beginning of the year PeG8 _X}u9  
　　资本公积-股本溢价 Capital surplus - share premium 7[K$os5al  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M^bujGD  
　　资本公积-接受现金捐赠 Capital surplus - cash donation YlYTH_L>E  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~+1t17  
　　资本公积-拨款转入 Capital surplus - subsidiary .IgCC_C9  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7N:,F9V<  
　　资本公积-其他 Capital surplus - others 7y60-6r  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =A,i9Z&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $}jSIn=~|t  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u=4tW:W,  
　　盈余公积-储备基金 Surplus reserve - reserve fund i#eb%9Mn  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^ sz4rk  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment /2YI!U@A  
　　主营业务收入 Sales eQNYfWR  
　　主营业务成本 Cost of sales t[X'OK0W%3  
　　主营业务税金及附加 Sales tax X2EC+<  
　　营业费用 Operating expenses KI#hII[Q.  
　　管理费用 General and administrative expenses _|#)tWy}  
　　财务费用 Financial expenses /6f $%:q  
　　投资收益 Investment income _kar5B$  
　　其他业务收入 Other operating income (l$bA_F\  
　　营业外收入 Non-operating income
Q2 +e`  
　　补贴收入 Subsidy income a|OX
4  
　　其他业务支出 Other operating expenses PsTwJLY   
　　营业外支出 Non-operating expenses 1c\$ziB  
　　所得税 Income tax Wx^L~[l  
　　直接人工成本差异(direct labor variance) yYW>)  
　　直接材料成本差异(direct material variance) JWEqy+,Fjw  
　　在产品计价(work-in-process costing) WyO10yvR  
　　联产品成本计算(joint products costing) 05w_/l+  
　　生产成本汇总程序(accumulation process of procluction cost) C`DTPoXN  
　　制造费用差异(manufacturing expenses variance) +.zriiF]i  
　　实际成本与估计成本(actual cost and estimated cost) X)'uTf0  
　　工资费用分配(salary costs allocation) d^,u"Z9P  
　　成本曲线(cost curve) QupCr/Hs  
　　农业生产成本(agriculture production cost) )WD<Q x&  
　　原始成本和重置成本(original cost and replacement cost) >y2gfD  
　　工程施工成本 o8Tt|Lxb$8  
　　直接成本与间接成本(direct cost and indirect cost) vQ 5 p  
　　可控成本(controllable cost) ZX'/[wAN)  
　　制造费用分配(manufacturing expenses allocation) Bl(we/r  
　　理论成本与应用成本(theory cost and practice cost) 0dXWy`Mn  
　　辅助生产成本分配(auxiliary production cost allocation) ?*Jv&f#  
　　期间,费用 tL LP2^_&  
　　成本控制程序(procedure of cost control) -MeGJX:^I  
　　成本记录(cost entry, cost recorder cost agenda) IY+P Yad  
　　成本计算分批法(job costing method) g }5lG z4  
　　成本计算分步法 hX<0{pXM4  
　　直接人工成本差异(direct labor variance) rry 33  
　　成本控制方法(cost control method)