[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 4-l8,@9  
　　股本 Share capital Xc=Y  
　　已归还投资 Investment returned KN^=i5K+Y  
　　利润分配-其他转入 Profit appropriation - other transfer in =rMUov h  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~k"=4j9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4zXFuTr($  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Mer/G2# &  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .UQzPnK  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Jz\%%C  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  e2AX0(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?j'7l=94A  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DEBB()6,  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;dkYf24  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares TYy?KG>:'  
　　期初未分配利润 Retained earnings, beginning of the year h&M {]E9=  
　　资本公积-股本溢价 Capital surplus - share premium G'nmllB`]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P9/q|>F  
　　资本公积-接受现金捐赠 Capital surplus - cash donation KWq+PeB5TS  
　　资本公积-股权投资准备 Capital surplus - investment reserve ])[[ V!1  
　　资本公积-拨款转入 Capital surplus - subsidiary ;@0;pY  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation /,BD#|  
　　资本公积-其他 Capital surplus - others #QS`_TlKk  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9Uh"iM B  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R6 y#S&]x  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C>ICu*PW  
　　盈余公积-储备基金 Surplus reserve - reserve fund M f}~{+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund m~w[~flgZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment R#s)r  
　　主营业务收入 Sales >Ifr [  
　　主营业务成本 Cost of sales MH =%-S   
　　主营业务税金及附加 Sales tax X1:V<,}"  
　　营业费用 Operating expenses i"1Mfz~e  
　　管理费用 General and administrative expenses jkQ*D(;p  
　　财务费用 Financial expenses W6^5YH%  
　　投资收益 Investment income pD8+ 4;A  
　　其他业务收入 Other operating income 
`A,-@`p  
　　营业外收入 Non-operating income Z< 1  
　　补贴收入 Subsidy income S~<$Hy*kh  
　　其他业务支出 Other operating expenses AKY1o.>z  
　　营业外支出 Non-operating expenses \9.bt:k@OT  
　　所得税 Income tax T5|qRlW  
　　直接人工成本差异(direct labor variance) gGR"Z]DBk  
　　直接材料成本差异(direct material variance) vXev$x=w-  
　　在产品计价(work-in-process costing) /~DI 6g  
　　联产品成本计算(joint products costing) Qu"8(Jk/  
　　生产成本汇总程序(accumulation process of procluction cost) q'+)t7!  
　　制造费用差异(manufacturing expenses variance) #9= Vg  
　　实际成本与估计成本(actual cost and estimated cost) hMa]B*o/-  
　　工资费用分配(salary costs allocation) .L+6 $8m  
　　成本曲线(cost curve) Z/G ev"p  
　　农业生产成本(agriculture production cost) N'F77 .  
　　原始成本和重置成本(original cost and replacement cost) xv46r=>  
　　工程施工成本  52Yq  
　　直接成本与间接成本(direct cost and indirect cost) 0q^>ZF-@  
　　可控成本(controllable cost) pLl(iNf]  
　　制造费用分配(manufacturing expenses allocation) "N;`1ce  
　　理论成本与应用成本(theory cost and practice cost) I.I`6(Cb  
　　辅助生产成本分配(auxiliary production cost allocation) T!uM+6|Y  
　　期间,费用 (|F*vP'  
　　成本控制程序(procedure of cost control) Jf@H/luW  
　　成本记录(cost entry, cost recorder cost agenda) [.K1iZyTi  
　　成本计算分批法(job costing method) +|*IZ:w)  
　　成本计算分步法 []D&bYpv  
　　直接人工成本差异(direct labor variance) bUs0 M0y  
　　成本控制方法(cost control method)