[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 qZRx,^gd  
　　股本 Share capital @?ntMh6  
　　已归还投资 Investment returned JmN,:bI  
　　利润分配-其他转入 Profit appropriation - other transfer in
R :=C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Yc;cf%c1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  /;LteBoY  
　　利润分配-提取储备基金 Profit appropriation - reserve fund XP'Mv_!Z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BOqq=WY  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T8Sgu6:*R  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit e  iS~*@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7s:`]V%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +o&E)S}wP  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;:xOW$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !1 <x@%  
　　期初未分配利润 Retained earnings, beginning of the year pKK&+umg  
　　资本公积-股本溢价 Capital surplus - share premium bh=d'9B@&J  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VuTH"br6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,Ie~zZE&  
　　资本公积-股权投资准备 Capital surplus - investment reserve EN@LB2  
　　资本公积-拨款转入 Capital surplus - subsidiary 6S?a57;&W  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 
b:fy  
　　资本公积-其他 Capital surplus - others i[FcY2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %8iA0t+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve TnET1$@qr*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #u+BjuZo  
　　盈余公积-储备基金 Surplus reserve - reserve fund g;en_~g3j  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Bu?"b=B*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @~6A9Fr  
　　主营业务收入 Sales $hB;r  
　　主营业务成本 Cost of sales ll;#4~iA  
　　主营业务税金及附加 Sales tax @(.?e<  
　　营业费用 Operating expenses qg#WDx /  
　　管理费用 General and administrative expenses =DT
n9}u  
　　财务费用 Financial expenses <x@\3{{U  
　　投资收益 Investment income jeb<qi>  
　　其他业务收入 Other operating income HN>eS Y+  
　　营业外收入 Non-operating income 5n;|K]UW  
　　补贴收入 Subsidy income U@[P. y~J  
　　其他业务支出 Other operating expenses ko!38BH`/  
　　营业外支出 Non-operating expenses G[u_Uu=>  
　　所得税 Income tax Y.rHl4  
　　直接人工成本差异(direct labor variance) xXO& -v{  
　　直接材料成本差异(direct material variance) bTC2Ya  
　　在产品计价(work-in-process costing) bj`cYL%  
　　联产品成本计算(joint products costing) s<0yQ-=.?N  
　　生产成本汇总程序(accumulation process of procluction cost) %kD WUJ Z  
　　制造费用差异(manufacturing expenses variance) KmV#% d  
　　实际成本与估计成本(actual cost and estimated cost) IDBhhv3ak  
　　工资费用分配(salary costs allocation) sw*k(i  
　　成本曲线(cost curve) Y5LESZWo  
　　农业生产成本(agriculture production cost) P,AS`=z  
　　原始成本和重置成本(original cost and replacement cost) G~)jk+Qq  
　　工程施工成本 4s*P5w_'/  
　　直接成本与间接成本(direct cost and indirect cost) q,d]i/T  
　　可控成本(controllable cost) U0u@[9!  
　　制造费用分配(manufacturing expenses allocation) Zx25H"5j  
　　理论成本与应用成本(theory cost and practice cost) E=gD{1,?  
　　辅助生产成本分配(auxiliary production cost allocation) y<PPO6u7  
　　期间,费用 n);2b\&  
　　成本控制程序(procedure of cost control) Bt,qG1>$-  
　　成本记录(cost entry, cost recorder cost agenda) DMcvu*A  
　　成本计算分批法(job costing method) mquna"}N  
　　成本计算分步法 P>euUVMPz4  
　　直接人工成本差异(direct labor variance) S$%/9^\jF  
　　成本控制方法(cost control method)