[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 W|D'S}J  
　　股本 Share capital RS<c&{?  
　　已归还投资 Investment returned ./5|i*ow  
　　利润分配-其他转入 Profit appropriation - other transfer in Ez<J+#)t  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
tPC8/ntP8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jW
2z3.w  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6=A++H@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund aKH\ 8O4L5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >?U(w<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit z>~`9Qiw'  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }4_izKS  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i7e{REBXb  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /o8`I m   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L\y,7@1%AT  
　　期初未分配利润 Retained earnings, beginning of the year 3iH
!;`i  
　　资本公积-股本溢价 Capital surplus - share premium \e'>$8%T  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,589/xTA@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation GE~mu76%  
　　资本公积-股权投资准备 Capital surplus - investment reserve h5Qxa$Oq  
　　资本公积-拨款转入 Capital surplus - subsidiary Z9=Cw0( w?  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation x*BfR j  
　　资本公积-其他 Capital surplus - others "-v9V7K
CM  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {l *ps-fi  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j]Rl1~+M  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f_D1zU^  
　　盈余公积-储备基金 Surplus reserve - reserve fund a5Xr"-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QnaMj Dh$6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment b LL!iz?  
　　主营业务收入 Sales >JrQS"[u  
　　主营业务成本 Cost of sales R}>Gk  
　　主营业务税金及附加 Sales tax 3H@TvV/;f  
　　营业费用 Operating expenses ihf5`mk/$  
　　管理费用 General and administrative expenses zOWbdd_zl  
　　财务费用 Financial expenses p4HX83y{  
　　投资收益 Investment income ]W-:-.prh  
　　其他业务收入 Other operating income rv: ,Os_  
　　营业外收入 Non-operating income A&F@+X6@  
　　补贴收入 Subsidy income (#LV*&K%IC  
　　其他业务支出 Other operating expenses 'UW7zL5  
　　营业外支出 Non-operating expenses q.uI
Z  
　　所得税 Income tax *sZ Ows<  
　　直接人工成本差异(direct labor variance) Vk@u|6U'  
　　直接材料成本差异(direct material variance) r yN/sjQC  
　　在产品计价(work-in-process costing) /Q})%j1S0  
　　联产品成本计算(joint products costing) )k <ON~x  
　　生产成本汇总程序(accumulation process of procluction cost) l|U=(aA]h  
　　制造费用差异(manufacturing expenses variance) X:@nROL^7  
　　实际成本与估计成本(actual cost and estimated cost) vr=iG xD  
　　工资费用分配(salary costs allocation) w*$nG$  
　　成本曲线(cost curve) VU}UK$JN  
　　农业生产成本(agriculture production cost) T3%yV*F,  
　　原始成本和重置成本(original cost and replacement cost) ~*THL0]~  
　　工程施工成本 "7Zb)Ocb  
　　直接成本与间接成本(direct cost and indirect cost) 6&$z!60  
　　可控成本(controllable cost) li%=<?%T  
　　制造费用分配(manufacturing expenses allocation) 8O("o7~"  
　　理论成本与应用成本(theory cost and practice cost) V5qvH"^  
　　辅助生产成本分配(auxiliary production cost allocation) m"X0Owx  
　　期间,费用 ?fCLiK  
　　成本控制程序(procedure of cost control) #CHsH{d  
　　成本记录(cost entry, cost recorder cost agenda) 1LT)%_d@  
　　成本计算分批法(job costing method) -Ufd+(  
　　成本计算分步法 kO~xE-(=  
　　直接人工成本差异(direct labor variance) nPR_:_^  
　　成本控制方法(cost control method)