[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 zZy>XHR H  
　　股本 Share capital DnTM#i:  
　　已归还投资 Investment returned T&h|sa(  
　　利润分配-其他转入 Profit appropriation - other transfer in :1s1wY3Y  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IEA[]eik>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n[clYi@e  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qzG'Gz{{qu  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]F_ u  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }%}eyLm(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  $SDx) '!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9hq7 :  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H#ihU3q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *7Mr ng  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R:fu n,  
　　期初未分配利润 Retained earnings, beginning of the year _6|b0*jv'&  
　　资本公积-股本溢价 Capital surplus - share premium V2bod=&Lc  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K>q,?x b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation LO2sP"9  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9*x9sfCv9  
　　资本公积-拨款转入 Capital surplus - subsidiary =*'`\}];"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation \ pq]q  
　　资本公积-其他 Capital surplus - others }skXh_Vu4  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve z6Hl+nq B  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @tP,l$O&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Qejzp/2  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5yQgGd)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;m\(fW*ii  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ik]UzB  
　　主营业务收入 Sales 2{%BQq>C  
　　主营业务成本 Cost of sales #8(@a Y  
　　主营业务税金及附加 Sales tax BvYJ!V j  
　　营业费用 Operating expenses vu1:8j  
　　管理费用 General and administrative expenses ^WRr "3  
　　财务费用 Financial expenses 8<o(z'& y  
　　投资收益 Investment income 5H5<ft,  
　　其他业务收入 Other operating income "kL5HD]TC  
　　营业外收入 Non-operating income r9QNE>UG  
　　补贴收入 Subsidy income 0 8U:{LL  
　　其他业务支出 Other operating expenses 1b't"i M  
　　营业外支出 Non-operating expenses ]__M*  
　　所得税 Income tax $DQMN  
　　直接人工成本差异(direct labor variance) y
cH=L8  
　　直接材料成本差异(direct material variance) :8rqTBa`  
　　在产品计价(work-in-process costing) ;\H2U.  
　　联产品成本计算(joint products costing) Vw,dHIe(3  
　　生产成本汇总程序(accumulation process of procluction cost) AKHi$Bk  
　　制造费用差异(manufacturing expenses variance) @
hCGV'4  
　　实际成本与估计成本(actual cost and estimated cost) a]Lr<i8#%  
　　工资费用分配(salary costs allocation) "{&!fD~w  
　　成本曲线(cost curve) dtnAMa5$T  
　　农业生产成本(agriculture production cost) S2Wxf>bt2  
　　原始成本和重置成本(original cost and replacement cost) 1ptPey  
　　工程施工成本 {:? -)Xq  
　　直接成本与间接成本(direct cost and indirect cost) wvgX5P>  
　　可控成本(controllable cost) hxv/285B  
　　制造费用分配(manufacturing expenses allocation) .NPai4V'  
　　理论成本与应用成本(theory cost and practice cost) eHv/3"Og  
　　辅助生产成本分配(auxiliary production cost allocation) o|UZdGu  
　　期间,费用 _[.`QW~  
　　成本控制程序(procedure of cost control) 8'f:7KF  
　　成本记录(cost entry, cost recorder cost agenda) 8L&#<Ol  
　　成本计算分批法(job costing method) O/FQ 'o1F  
　　成本计算分步法 GB{%4)%6  
　　直接人工成本差异(direct labor variance) BO1Mz=q  
　　成本控制方法(cost control method)