[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  &'<e9  
　　股本 Share capital )>U7+ Me  
　　已归还投资 Investment returned Dt=@OZW  
　　利润分配-其他转入 Profit appropriation - other transfer in bE>"DPq  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j NkobJ1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M  A  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2*ByVK  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |58xR.S'g  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund VQwF9Iq]`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit G#nZ%qQ:I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &Na,D7A:3I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?n(OH~@$i  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fuF!3Q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cZlDdr%  
　　期初未分配利润 Retained earnings, beginning of the year Ws*UhJY<GS  
　　资本公积-股本溢价 Capital surplus - share premium 2$s2u;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /Xk-xg+U  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?Es(pwJB  
　　资本公积-股权投资准备 Capital surplus - investment reserve  {B
w  
　　资本公积-拨款转入 Capital surplus - subsidiary rc`}QoB)R  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Yh2[ nF_  
　　资本公积-其他 Capital surplus - others @p ZjJ<9QM  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7B{LRm6;Vu  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pq$-s7#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N`et]'_A}  
　　盈余公积-储备基金 Surplus reserve - reserve fund _kXq0~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund HvzXAd  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment a|eHo%Qt  
　　主营业务收入 Sales TP{2q51yM  
　　主营业务成本 Cost of sales O QGKH6q  
　　主营业务税金及附加 Sales tax 3>QkO.b  
　　营业费用 Operating expenses 9wbj}tN\z  
　　管理费用 General and administrative expenses zv0bE?W9  
　　财务费用 Financial expenses O_\%8*;  
　　投资收益 Investment income 2mEvoWnJ  
　　其他业务收入 Other operating income a&RH_LjM  
　　营业外收入 Non-operating income B-UsMO  
　　补贴收入 Subsidy income < \EJ:  
　　其他业务支出 Other operating expenses xM)6'= x6  
　　营业外支出 Non-operating expenses N>xdX5  
　　所得税 Income tax @8*lqV2  
　　直接人工成本差异(direct labor variance) <NWq03:&  
　　直接材料成本差异(direct material variance) f9D01R fo  
　　在产品计价(work-in-process costing) %%FzBbWAO  
　　联产品成本计算(joint products costing) B,A,5SuMk  
　　生产成本汇总程序(accumulation process of procluction cost) {hFH6]TA  
　　制造费用差异(manufacturing expenses variance) %y_{?|+  
　　实际成本与估计成本(actual cost and estimated cost) 7zq@T]  
　　工资费用分配(salary costs allocation) 5Ky(C6E$s  
　　成本曲线(cost curve) C?j:+  
　　农业生产成本(agriculture production cost) z3I |jy1  
　　原始成本和重置成本(original cost and replacement cost) 5Mz:$5Tm  
　　工程施工成本 \zKO5,qw  
　　直接成本与间接成本(direct cost and indirect cost) ;2P  
　　可控成本(controllable cost) VYjt/\Z  
　　制造费用分配(manufacturing expenses allocation) ,pIh.sk7s*  
　　理论成本与应用成本(theory cost and practice cost) `vZX"+BAh  
　　辅助生产成本分配(auxiliary production cost allocation) lHAWZyO  
　　期间,费用 EK
us0"|  
　　成本控制程序(procedure of cost control) Z+=M_{`{  
　　成本记录(cost entry, cost recorder cost agenda) G>Hg0u0!,  
　　成本计算分批法(job costing method) pO92cGJ8  
　　成本计算分步法 ly:2XvV3~  
　　直接人工成本差异(direct labor variance) Ad&VOh+0  
　　成本控制方法(cost control method)