[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 6z5?9I4[  
　　股本 Share capital !I Byv%m&\  
　　已归还投资 Investment returned rk `]]  
　　利润分配-其他转入 Profit appropriation - other transfer in 8'0KHn{#  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -P'c0I9z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  KRh?{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund '.zr:l  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &z"yls  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FD^s5>"Y+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit nn/_>%Y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Cce{aY  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /pz(s+4=  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _UUp+
Hz  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares CQ#%v%  
　　期初未分配利润 Retained earnings, beginning of the year xcN >L  
　　资本公积-股本溢价 Capital surplus - share premium @W!cC#u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ea!Znld]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation zqb3<WP"  
　　资本公积-股权投资准备 Capital surplus - investment reserve ^/jALA9!  
　　资本公积-拨款转入 Capital surplus - subsidiary K[i|OZWu  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6n'XRfQp)&  
　　资本公积-其他 Capital surplus - others _"sFLe{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pAdSOR2  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !S[7IBk%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m>-(c=3  
　　盈余公积-储备基金 Surplus reserve - reserve fund !J+< M~o}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~f]I0FK  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [X=Ot#?u ~  
　　主营业务收入 Sales qjd8Q  
　　主营业务成本 Cost of sales u9)<i]2  
　　主营业务税金及附加 Sales tax VK?c='zg  
　　营业费用 Operating expenses @W*Zrc1NF  
　　管理费用 General and administrative expenses wvNddu>@  
　　财务费用 Financial expenses _z \PVTT  
　　投资收益 Investment income u6BLhyS  
　　其他业务收入 Other operating income fm'Qifq^  
　　营业外收入 Non-operating income
x0x/2re  
　　补贴收入 Subsidy income D[R<H((  
　　其他业务支出 Other operating expenses `K\ (I#z  
　　营业外支出 Non-operating expenses P7kb*
  
　　所得税 Income tax dtUt2r)6L;  
　　直接人工成本差异(direct labor variance) #[ hJm'G  
　　直接材料成本差异(direct material variance) 9oJ=:E~CP  
　　在产品计价(work-in-process costing) ejC== Fkc  
　　联产品成本计算(joint products costing) GHo=)NTjy  
　　生产成本汇总程序(accumulation process of procluction cost) `)s>},8W!  
　　制造费用差异(manufacturing expenses variance) $
NhKqA`0  
　　实际成本与估计成本(actual cost and estimated cost) gDjs:]/YR  
　　工资费用分配(salary costs allocation) zq&,KZ  
　　成本曲线(cost curve) ~85Pgb<  
　　农业生产成本(agriculture production cost) W]DZ
'  
　　原始成本和重置成本(original cost and replacement cost) b<mxf\b  
　　工程施工成本 6s|4'!  
　　直接成本与间接成本(direct cost and indirect cost) 7ezf.[{R  
　　可控成本(controllable cost) vd'd@T  
　　制造费用分配(manufacturing expenses allocation) e6WKZ~ vo  
　　理论成本与应用成本(theory cost and practice cost) xYCX}bksh  
　　辅助生产成本分配(auxiliary production cost allocation) CGkCLd*s]  
　　期间,费用 5KFd /9  
　　成本控制程序(procedure of cost control) 9K5[a^q|My  
　　成本记录(cost entry, cost recorder cost agenda) GwaU7[6  
　　成本计算分批法(job costing method) ce\ F~8y  
　　成本计算分步法 zg83->[  
　　直接人工成本差异(direct labor variance) _oJq32  
　　成本控制方法(cost control method)