[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 +{ <#(}  
　　股本 Share capital 3cdTed-MIh  
　　已归还投资 Investment returned LbEM^D  
　　利润分配-其他转入 Profit appropriation - other transfer in bKg8rK u  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JN+_|`  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1u3,'8F  
　　利润分配-提取储备基金 Profit appropriation - reserve fund zk-.u}RBFG  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %D$]VSP;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &>d: R_Q]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #7ohQrP  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends |a1{ve[  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2c6g>?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I[)%,jd  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y!tC20Q   
　　期初未分配利润 Retained earnings, beginning of the year ktIi$v  
　　资本公积-股本溢价 Capital surplus - share premium Ym%xx!9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L:XC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Bn@(zHG+5&  
　　资本公积-股权投资准备 Capital surplus - investment reserve {9UEq0  
　　资本公积-拨款转入 Capital surplus - subsidiary q9Y9w(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _XCOSomL`  
　　资本公积-其他 Capital surplus - others [8tL"G6s  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $9Hcdb dm  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nRyU]=-X  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =UUU$hq2  
　　盈余公积-储备基金 Surplus reserve - reserve fund dXF^(y]l  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund FEV Ep  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment aDO!  
　　主营业务收入 Sales C74a(Bk}H  
　　主营业务成本 Cost of sales 3EJt%}V$k  
　　主营业务税金及附加 Sales tax Ym3\pRFiD  
　　营业费用 Operating expenses lOtDqb&  
　　管理费用 General and administrative expenses |{CfWSB7~@  
　　财务费用 Financial expenses 89r DyRJ;  
　　投资收益 Investment income ^#-nE7  
　　其他业务收入 Other operating income <HbcNE~  
　　营业外收入 Non-operating income 15o9 .   
　　补贴收入 Subsidy income n2iJ%_zp  
　　其他业务支出 Other operating expenses g$b<1:8  
　　营业外支出 Non-operating expenses ZYC<Wb)I  
　　所得税 Income tax %44leINx  
　　直接人工成本差异(direct labor variance) $m/)FnU/  
　　直接材料成本差异(direct material variance) ' ~8KSF*!p  
　　在产品计价(work-in-process costing) p>4-s, W  
　　联产品成本计算(joint products costing) #w' k
V#  
　　生产成本汇总程序(accumulation process of procluction cost) "g1)f"pL  
　　制造费用差异(manufacturing expenses variance) O6
LS(5j2  
　　实际成本与估计成本(actual cost and estimated cost) MRdduPrM%$  
　　工资费用分配(salary costs allocation) c-(UhN3WG  
　　成本曲线(cost curve) Dy:|g1>  
　　农业生产成本(agriculture production cost) P
K`D8)=u  
　　原始成本和重置成本(original cost and replacement cost) / G7vwC  
　　工程施工成本 s+<Yg
$)  
　　直接成本与间接成本(direct cost and indirect cost) Z'.AAOG  
　　可控成本(controllable cost) a6uJYhS~  
　　制造费用分配(manufacturing expenses allocation) 9po3m]|zy  
　　理论成本与应用成本(theory cost and practice cost) AJF#Aw `o  
　　辅助生产成本分配(auxiliary production cost allocation) 5fd]v<  
　　期间,费用 $w`=z<2yo1  
　　成本控制程序(procedure of cost control) bcE._9@@  
　　成本记录(cost entry, cost recorder cost agenda) sM `DL  
　　成本计算分批法(job costing method) @X#F3;  
　　成本计算分步法 9-fLz? J  
　　直接人工成本差异(direct labor variance) E
? ;0)'h  
　　成本控制方法(cost control method)