[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 dE"_gwtX  
　　股本 Share capital
)l`Ks  
　　已归还投资 Investment returned =Q<VU/  
　　利润分配-其他转入 Profit appropriation - other transfer in LVg#E*J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d3q%[[@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 82@^vX  
　　利润分配-提取储备基金 Profit appropriation - reserve fund
Gl>\p  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9HJYrzf{%  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {j$2=0Cec  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _5rKuL  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends hM]Z T5;<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4 *}H3-`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .L^*9Y0)  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T */I4"  
　　期初未分配利润 Retained earnings, beginning of the year <\epj=OclV  
　　资本公积-股本溢价 Capital surplus - share premium fJr EDj4(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B/l^=u+-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ow \EL  
　　资本公积-股权投资准备 Capital surplus - investment reserve k{mBG9[z  
　　资本公积-拨款转入 Capital surplus - subsidiary _+48(QF<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation r\"R?P$y|  
　　资本公积-其他 Capital surplus - others pK-tj  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4tm%F\Izy  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (H
uvo9  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N
*36rR$^  
　　盈余公积-储备基金 Surplus reserve - reserve fund
lOcFF0'
 
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7R6B}B?/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment B]tj0FB`-*  
　　主营业务收入 Sales bIGcszWr  
　　主营业务成本 Cost of sales *{VC<<`  
　　主营业务税金及附加 Sales tax A@>/PB6n  
　　营业费用 Operating expenses = vqJ0!  
　　管理费用 General and administrative expenses eHvUgDt  
　　财务费用 Financial expenses zd%f5L('  
　　投资收益 Investment income oIO@#   
　　其他业务收入 Other operating income E@C.}37R  
　　营业外收入 Non-operating income s/hgWW$  
　　补贴收入 Subsidy income vQCb?+X&  
　　其他业务支出 Other operating expenses 9~`#aQG T  
　　营业外支出 Non-operating expenses h rSH)LbJ  
　　所得税 Income tax BR|0uJ.M  
　　直接人工成本差异(direct labor variance) f#&z m} t  
　　直接材料成本差异(direct material variance) C:No ^nH>  
　　在产品计价(work-in-process costing) B0yJ9U= Fj  
　　联产品成本计算(joint products costing) >rlUV"8jY;  
　　生产成本汇总程序(accumulation process of procluction cost) |?J57(  
　　制造费用差异(manufacturing expenses variance) )&T 5/+  
　　实际成本与估计成本(actual cost and estimated cost) w>*Jgc@A*  
　　工资费用分配(salary costs allocation) ez32k[eV!  
　　成本曲线(cost curve) Q>4NUq  
　　农业生产成本(agriculture production cost) e'uC:O.u  
　　原始成本和重置成本(original cost and replacement cost) T/ECW  
　　工程施工成本 jywS<9 c@  
　　直接成本与间接成本(direct cost and indirect cost) P Ptmh. }e  
　　可控成本(controllable cost) +JYb)rn$^  
　　制造费用分配(manufacturing expenses allocation) Wi=zu[[qc  
　　理论成本与应用成本(theory cost and practice cost) j~Pwt9G  
　　辅助生产成本分配(auxiliary production cost allocation) ,ASNa^7/>  
　　期间,费用 Fk49~z   
　　成本控制程序(procedure of cost control) ! 7V>gWhR  
　　成本记录(cost entry, cost recorder cost agenda) />E ILPPb  
　　成本计算分批法(job costing method) odca?  
　　成本计算分步法 }&+,y<>   
　　直接人工成本差异(direct labor variance) m19\H  
　　成本控制方法(cost control method)