[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 UO>S2 u  
　　股本 Share capital $0;Dk,  
　　已归还投资 Investment returned {/qq*0wa  
　　利润分配-其他转入 Profit appropriation - other transfer in m \|ie8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _8?r!D#P;s  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -s6;IoG/  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Rd+`b  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y&*nj`n  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]~m2#g%  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .iEzE
mu  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )G$0:-J-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !r_2b! dy  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends n{.SNipU  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d?OsVT;U  
　　期初未分配利润 Retained earnings, beginning of the year i
zP>w*/nO  
　　资本公积-股本溢价 Capital surplus - share premium ;c>IM]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &28%~&L  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ljO t~@Ea  
　　资本公积-股权投资准备 Capital surplus - investment reserve PPj0LFA  
　　资本公积-拨款转入 Capital surplus - subsidiary 'Y-Y By :  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation nOUF<DNQ  
　　资本公积-其他 Capital surplus - others dmE.yVI"O  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f!##R-A
  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }tH6E  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'sTMUPg`  
　　盈余公积-储备基金 Surplus reserve - reserve fund j}@n`[V1  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }JBLzk5|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment F%q}N,W  
　　主营业务收入 Sales H5p&dNO  
　　主营业务成本 Cost of sales \@:mq]Y  
　　主营业务税金及附加 Sales tax i}e OWi  
　　营业费用 Operating expenses ;*8,PV0b_<  
　　管理费用 General and administrative expenses +,ojlTVlt  
　　财务费用 Financial expenses dht*1i3v  
　　投资收益 Investment income X/`M'8v.%  
　　其他业务收入 Other operating income .t|B6n!  
　　营业外收入 Non-operating income $<s 3;>t  
　　补贴收入 Subsidy income Y**|e4  
　　其他业务支出 Other operating expenses \TXCq@  
　　营业外支出 Non-operating expenses ir3EA'_>N  
　　所得税 Income tax 5KDN8pJN  
　　直接人工成本差异(direct labor variance) );5H<[  
　　直接材料成本差异(direct material variance) 0:4w@"Q  
　　在产品计价(work-in-process costing) =GSe$f?  
　　联产品成本计算(joint products costing) InR/g@n+D1  
　　生产成本汇总程序(accumulation process of procluction cost) IH~[/qNk  
　　制造费用差异(manufacturing expenses variance) TbA=bkj[4  
　　实际成本与估计成本(actual cost and estimated cost) ]Br6!U4~  
　　工资费用分配(salary costs allocation) `%S#XJU  
　　成本曲线(cost curve) VRa>bS  
　　农业生产成本(agriculture production cost) uu+)r  
　　原始成本和重置成本(original cost and replacement cost) [}t^+^/  
　　工程施工成本 ,fW%Qv  
　　直接成本与间接成本(direct cost and indirect cost) j?y_ H[Z  
　　可控成本(controllable cost) X[KHI1@w  
　　制造费用分配(manufacturing expenses allocation) 3Ja1|;
(2  
　　理论成本与应用成本(theory cost and practice cost) @fG'X  
　　辅助生产成本分配(auxiliary production cost allocation) K/ 5U;oC  
　　期间,费用 &)v}oHy,m  
　　成本控制程序(procedure of cost control) r;cILS|Xr  
　　成本记录(cost entry, cost recorder cost agenda) Ea\Khf]2  
　　成本计算分批法(job costing method) b;%>?U`>p  
　　成本计算分步法 aJ^RY5  
　　直接人工成本差异(direct labor variance) V+&C_PyC  
　　成本控制方法(cost control method)