[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 ]aL}&GlHt  
　　股本 Share capital ^Yz05\  
　　已归还投资 Investment returned b* fflJ  
　　利润分配-其他转入 Profit appropriation - other transfer in iq-o$6Pg  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve A4h/oMis  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "<#:\6aym  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &.B6P|N'  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund eRbO Hj1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L~~Yh{<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >j3N-;o@?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Fwqf4&/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve '"^JNb^I  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U)8]pUI+/P  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :_ox8xS4  
　　期初未分配利润 Retained earnings, beginning of the year w4
a7c  
　　资本公积-股本溢价 Capital surplus - share premium pM3BBF%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |&7,g  
　　资本公积-接受现金捐赠 Capital surplus - cash donation W[s>TDc`v  
　　资本公积-股权投资准备 Capital surplus - investment reserve V;jz0B  
　　资本公积-拨款转入 Capital surplus - subsidiary (z7#KJ1+Aw  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation T:$_1I $  
　　资本公积-其他 Capital surplus - others OFv} jT  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,jmG!qJb  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qZe"'"3M  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve M5uN1*   
　　盈余公积-储备基金 Surplus reserve - reserve fund z^.0eP8\j  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund v!Z9T  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2Fi*)\{  
　　主营业务收入 Sales Q #gHD  
　　主营业务成本 Cost of sales -s"lW 7N^  
　　主营业务税金及附加 Sales tax E12k1gC`  
　　营业费用 Operating expenses @AOiZOH  
　　管理费用 General and administrative expenses D2bUSRrb  
　　财务费用 Financial expenses 6tg uy  
　　投资收益 Investment income  ~A/_\-  
　　其他业务收入 Other operating income ~@JC1+  
　　营业外收入 Non-operating income xTT>3Fj  
　　补贴收入 Subsidy income a2TC,   
　　其他业务支出 Other operating expenses {QID@  
　　营业外支出 Non-operating expenses Hik[pV K@  
　　所得税 Income tax c3##:"wr  
　　直接人工成本差异(direct labor variance) b3+PC$z2h  
　　直接材料成本差异(direct material variance) /eQn$ZRP,  
　　在产品计价(work-in-process costing) VzesqVx  
　　联产品成本计算(joint products costing) L@X eAEIq  
　　生产成本汇总程序(accumulation process of procluction cost) 'Nh^SbD+_|  
　　制造费用差异(manufacturing expenses variance) 32yNEP{  
　　实际成本与估计成本(actual cost and estimated cost) il~,y8WTU{  
　　工资费用分配(salary costs allocation) YVT^}7#
  
　　成本曲线(cost curve) k&b>-QP6  
　　农业生产成本(agriculture production cost)
GSp1,E2J  
　　原始成本和重置成本(original cost and replacement cost) JFZ  p^{  
　　工程施工成本 )c/] 8KU  
　　直接成本与间接成本(direct cost and indirect cost) _Gu ;U@  
　　可控成本(controllable cost) U{EW +>  
　　制造费用分配(manufacturing expenses allocation) :9}*p@  
　　理论成本与应用成本(theory cost and practice cost) Y{KJk'xN5W  
　　辅助生产成本分配(auxiliary production cost allocation) z( wXs&z;  
　　期间,费用 :&m(WZ\  
　　成本控制程序(procedure of cost control) (Gcl,IW  
　　成本记录(cost entry, cost recorder cost agenda) J}J nJV8|G  
　　成本计算分批法(job costing method) E_K7.c4M  
　　成本计算分步法 (]:G"W8f  
　　直接人工成本差异(direct labor variance) ,P}c92;  
　　成本控制方法(cost control method)