[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 *><j(uz!  
　　股本 Share capital \|X 1  
　　已归还投资 Investment returned w#9.U7@.  
　　利润分配-其他转入 Profit appropriation - other transfer in D`n<!"xg@$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  e#5WX  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve im<!JMI  
　　利润分配-提取储备基金 Profit appropriation - reserve fund GX19GI@k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3 a(SmM:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R5MN;xG^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Sh
RMzU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends XKp(31])  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mKM[[l&A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,FYA*}[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J8FzQ2  
　　期初未分配利润 Retained earnings, beginning of the year b^[>\s'  
　　资本公积-股本溢价 Capital surplus - share premium vyc<RjS_x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )+G0m,n  
　　资本公积-接受现金捐赠 Capital surplus - cash donation uF%N`e^S  
　　资本公积-股权投资准备 Capital surplus - investment reserve \zcSfNE  
　　资本公积-拨款转入 Capital surplus - subsidiary \zVp8MMf  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation sfG9R"  
　　资本公积-其他 Capital surplus - others 2:.$:wS  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `o_i+?E  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X%!?\3S  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^38kxwh  
　　盈余公积-储备基金 Surplus reserve - reserve fund cJT_Qfxx  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund LCRWC`%&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,EH-Sf2Cb  
　　主营业务收入 Sales 'lC=k7@x  
　　主营业务成本 Cost of sales 4cm~oZ  
　　主营业务税金及附加 Sales tax .h
w(;  
　　营业费用 Operating expenses L) _ VdB  
　　管理费用 General and administrative expenses mFpj@=^_G  
　　财务费用 Financial expenses T8L
vdzS  
　　投资收益 Investment income N+R{&v7=F%  
　　其他业务收入 Other operating income =*4^Dtp  
　　营业外收入 Non-operating income VKXB)-'L  
　　补贴收入 Subsidy income k?pNmKVJM  
　　其他业务支出 Other operating expenses KPK`C0mg@k  
　　营业外支出 Non-operating expenses ctgH/SU  
　　所得税 Income tax :'H}b*VWx  
　　直接人工成本差异(direct labor variance) ieEtC,U  
　　直接材料成本差异(direct material variance) M(^IRI-  
　　在产品计价(work-in-process costing) Pmuk !V}f  
　　联产品成本计算(joint products costing) K=sk1<>)m  
　　生产成本汇总程序(accumulation process of procluction cost) fb8xs<  
　　制造费用差异(manufacturing expenses variance) '+|uv7|+v  
　　实际成本与估计成本(actual cost and estimated cost) ^s8JW"H  
　　工资费用分配(salary costs allocation) qqYQ/4Ajw  
　　成本曲线(cost curve) m&*0<N  
　　农业生产成本(agriculture production cost) 'wLW`GX.  
　　原始成本和重置成本(original cost and replacement cost) W70BRXe04D  
　　工程施工成本 $H,9GIivD  
　　直接成本与间接成本(direct cost and indirect cost) u7wZPIC{_  
　　可控成本(controllable cost) g[{rX4~|  
　　制造费用分配(manufacturing expenses allocation) F j"]C.6B.  
　　理论成本与应用成本(theory cost and practice cost) "g!/^A!!  
　　辅助生产成本分配(auxiliary production cost allocation) D1fUEHB}A8  
　　期间,费用 78mJ3 /?rC  
　　成本控制程序(procedure of cost control) +I~U8v-  
　　成本记录(cost entry, cost recorder cost agenda) IgF#f%|Q  
　　成本计算分批法(job costing method) z_&T>ME  
　　成本计算分步法 h=cA]^:=  
　　直接人工成本差异(direct labor variance) 9Xh<vh8&  
　　成本控制方法(cost control method)