[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 $V_w4!:Q  
　　股本 Share capital i(q a'*  
　　已归还投资 Investment returned F22]4DLHO  
　　利润分配-其他转入 Profit appropriation - other transfer in SvQj'5~<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H3ob 8+J  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x.(Sv]+[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund cI<T/~P  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c&SSf_0O*  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :%zAX  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit = o1&.v2j  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }.<]A  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \ERHnh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _C$SaQty[Q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0qN?4h)7  
　　期初未分配利润 Retained earnings, beginning of the year f+QDjJ?z  
　　资本公积-股本溢价 Capital surplus - share premium IU]@%jA_:A  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~c>]kL(,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation jrYA5>=>#  
　　资本公积-股权投资准备 Capital surplus - investment reserve %w/:mH3FA  
　　资本公积-拨款转入 Capital surplus - subsidiary "j}fcrlG9  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :C#(yp  
　　资本公积-其他 Capital surplus - others nh"LdHqiDB  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PV/hnVUl  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \e?w8R.6w^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EI&)+cC  
　　盈余公积-储备基金 Surplus reserve - reserve fund CX>QP&Gj  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~\7peH%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rPJbbV",+^  
　　主营业务收入 Sales U {sT %G  
　　主营业务成本 Cost of sales x.U:v20`  
　　主营业务税金及附加 Sales tax =G1 5eZW  
　　营业费用 Operating expenses l;;"v) C8  
　　管理费用 General and administrative expenses ;5aAnvgW  
　　财务费用 Financial expenses yd`f<Hr<m  
　　投资收益 Investment income +~EFR iP]  
　　其他业务收入 Other operating income +"[}gss!@  
　　营业外收入 Non-operating income FS6ZPjG)  
　　补贴收入 Subsidy income +H3;{ h9,  
　　其他业务支出 Other operating expenses >xm:?WR  
　　营业外支出 Non-operating expenses 9m2Yrj93  
　　所得税 Income tax }& e#b]&:*  
　　直接人工成本差异(direct labor variance) *W1:AGpz  
　　直接材料成本差异(direct material variance) E#M4{a1  
　　在产品计价(work-in-process costing) OjY#xO+'  
　　联产品成本计算(joint products costing) 77zDHq=  
　　生产成本汇总程序(accumulation process of procluction cost) 2?9gf,U  
　　制造费用差异(manufacturing expenses variance) 0BHSeO,  
　　实际成本与估计成本(actual cost and estimated cost) 1\if XJ  
　　工资费用分配(salary costs allocation) xz vbjS W  
　　成本曲线(cost curve) tc)4$"9)  
　　农业生产成本(agriculture production cost) dWDf(SS  
　　原始成本和重置成本(original cost and replacement cost) os`#:Ao5  
　　工程施工成本 4-\gha  
　　直接成本与间接成本(direct cost and indirect cost) w 8oIq*  
　　可控成本(controllable cost) 7D)i]68E  
　　制造费用分配(manufacturing expenses allocation) uI_h__  
　　理论成本与应用成本(theory cost and practice cost) Zd[6-/-:  
　　辅助生产成本分配(auxiliary production cost allocation) pU5t,  
　　期间,费用 %0^taA  
　　成本控制程序(procedure of cost control) L[p[m~HjG^  
　　成本记录(cost entry, cost recorder cost agenda) `1U?^9Nf  
　　成本计算分批法(job costing method) vKcc|#  
　　成本计算分步法 m<e-XT  
　　直接人工成本差异(direct labor variance) :~dI2e\:  
　　成本控制方法(cost control method)