[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 QDLtilf :  
　　股本 Share capital 5J1,Usm  
　　已归还投资 Investment returned ve'hz{W  
　　利润分配-其他转入 Profit appropriation - other transfer in y/ vE  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @0+@.&Z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o
2&mhT  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9'T nR[>  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @_0XK)pW  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund UDGVq S!,E  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h\:"k_u#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y+lZT4w  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0riTav8  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends n{=vP`V_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3-z57f,}6~  
　　期初未分配利润 Retained earnings, beginning of the year yA=#Ji  
　　资本公积-股本溢价 Capital surplus - share premium F d *p3a  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve U%m,:b6V  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  ig jr=e  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?3"lI,!0  
　　资本公积-拨款转入 Capital surplus - subsidiary +>Y2luR1  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8,=,'gFO  
　　资本公积-其他 Capital surplus - others -PoW56  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve arET2(h  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kpLDK81I  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HZ )z^K?1  
　　盈余公积-储备基金 Surplus reserve - reserve fund RQ!kVM@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund sYYNT*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0.=dOz r  
　　主营业务收入 Sales !w{4FE74  
　　主营业务成本 Cost of sales (HDR}!. E  
　　主营业务税金及附加 Sales tax &r doMc;  
　　营业费用 Operating expenses /
Rf:Z.L  
　　管理费用 General and administrative expenses V*}ft@GPD  
　　财务费用 Financial expenses u {o3  
　　投资收益 Investment income 0EKi?vP@y7  
　　其他业务收入 Other operating income MA6(VII
 
　　营业外收入 Non-operating income 3c}@_Yn  
　　补贴收入 Subsidy income ACctyGd  
　　其他业务支出 Other operating expenses kZ>_m&g  
　　营业外支出 Non-operating expenses gE\&[;)DB  
　　所得税 Income tax 9$$dSN\&  
　　直接人工成本差异(direct labor variance) 2Jo|]>nl}u  
　　直接材料成本差异(direct material variance) =;ClOy9  
　　在产品计价(work-in-process costing) 0*]n#+=  
　　联产品成本计算(joint products costing) gNUYHNzDM(  
　　生产成本汇总程序(accumulation process of procluction cost) FC@h6\+a  
　　制造费用差异(manufacturing expenses variance) I() =Ufs5z  
　　实际成本与估计成本(actual cost and estimated cost) ,)@njC?J  
　　工资费用分配(salary costs allocation) -n FKP&P  
　　成本曲线(cost curve) ;-#2p^  
　　农业生产成本(agriculture production cost) WPI<SsLd  
　　原始成本和重置成本(original cost and replacement cost) SMoJKr(:w#  
　　工程施工成本 r2yJ{j&s  
　　直接成本与间接成本(direct cost and indirect cost) }IEwGoDwNs  
　　可控成本(controllable cost) :y'E
If  
　　制造费用分配(manufacturing expenses allocation) oq${}n<  
　　理论成本与应用成本(theory cost and practice cost) 4a}[&zm(5  
　　辅助生产成本分配(auxiliary production cost allocation) G%iTL"6  
　　期间,费用 /oOZ>B%1s  
　　成本控制程序(procedure of cost control) ORuC("  
　　成本记录(cost entry, cost recorder cost agenda) *,& 2?E8  
　　成本计算分批法(job costing method) mX 3p  
　　成本计算分步法 txE=AOY5  
　　直接人工成本差异(direct labor variance) 7zM9K+3L  
　　成本控制方法(cost control method)