[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 ?(Ua+*b  
　　股本 Share capital c5|sda{  
　　已归还投资 Investment returned x#5vdBf  
　　利润分配-其他转入 Profit appropriation - other transfer in *T#^|<.XG  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cRMyYdJ o  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jU kxA7 }}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund n!.=05OtX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mlCBstt{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Z)IF3{*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit C0K: ffv;<  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @}19:A<'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve QF npp\K  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Fc80HK5R  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gTgoS:M"_O  
　　期初未分配利润 Retained earnings, beginning of the year kxN O9w  
　　资本公积-股本溢价 Capital surplus - share premium eM 5#L,Y{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ch3MwM5]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation B;F~6i  
　　资本公积-股权投资准备 Capital surplus - investment reserve $Mj\ 3  
　　资本公积-拨款转入 Capital surplus - subsidiary ByuBZ!m  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation RJUIB  
　　资本公积-其他 Capital surplus - others D)pTE?@W'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Zxd*%v;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }JWkV1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SB08-G2  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,[T/O\k  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund xkw=os  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5~/EAK`  
　　主营业务收入 Sales )[cuYH>  
　　主营业务成本 Cost of sales ?G,gP
b  
　　主营业务税金及附加 Sales tax t,dm3+R  
　　营业费用 Operating expenses |`
?&  
　　管理费用 General and administrative expenses M|
j=J{r  
　　财务费用 Financial expenses ^ <qi&*  
　　投资收益 Investment income `Oi#`lC\  
　　其他业务收入 Other operating income UlXxG|  
　　营业外收入 Non-operating income *Ti"8^`6  
　　补贴收入 Subsidy income |IV7g*J89  
　　其他业务支出 Other operating expenses 52 Qr  
　　营业外支出 Non-operating expenses fN&uat7  
　　所得税 Income tax dCS f$5  
　　直接人工成本差异(direct labor variance) j}B86oX  
　　直接材料成本差异(direct material variance) 7i{(,:  
　　在产品计价(work-in-process costing) b- e  
　　联产品成本计算(joint products costing) Z\Ur F0  
　　生产成本汇总程序(accumulation process of procluction cost) ."=p\:^j*  
　　制造费用差异(manufacturing expenses variance) \y:48zd  
　　实际成本与估计成本(actual cost and estimated cost) @&EIH,c  
　　工资费用分配(salary costs allocation) xp'Q>%v  
　　成本曲线(cost curve) !zx8I7e4  
　　农业生产成本(agriculture production cost) ;Vc|3  
　　原始成本和重置成本(original cost and replacement cost) gpf0-g-X  
　　工程施工成本 qB,0(I1-!  
　　直接成本与间接成本(direct cost and indirect cost) rm9> gKN;#  
　　可控成本(controllable cost) L'S,=NYXY  
　　制造费用分配(manufacturing expenses allocation) ZZZ9C#hK^9  
　　理论成本与应用成本(theory cost and practice cost) wBwTJCX  
　　辅助生产成本分配(auxiliary production cost allocation) 1AN$s  
　　期间,费用 O
sm))Ua(  
　　成本控制程序(procedure of cost control) &Jb\}c}  
　　成本记录(cost entry, cost recorder cost agenda) K0_gMi+bR  
　　成本计算分批法(job costing method) GM'yOJo  
　　成本计算分步法 K)wWqC.  
　　直接人工成本差异(direct labor variance) knYp"<qj  
　　成本控制方法(cost control method)