[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 kS_( wpA  
　　股本 Share capital z.kvX+7'  
　　已归还投资 Investment returned )6q,>whI]  
　　利润分配-其他转入 Profit appropriation - other transfer in !ePr5On  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [<%H>S1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^lA=* jY(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Fh`~`eog  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JT-J#Ag  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Kla'lCZ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  f4Xk,1Is  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends KVn []@#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E^.nc~  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y9x w 9l'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y8m1M-#w  
　　期初未分配利润 Retained earnings, beginning of the year j6Yy6X]  
　　资本公积-股本溢价 Capital surplus - share premium }s(N6a&(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve g;2?F[8Th  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \#Pf j&*  
　　资本公积-股权投资准备 Capital surplus - investment reserve d8[J@M53|T  
　　资本公积-拨款转入 Capital surplus - subsidiary VFRi1\G  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )(ImL bM)  
　　资本公积-其他 Capital surplus - others ` :o4'CG  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rEB@$C^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \/: {)T~  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;_rF;9z9  
　　盈余公积-储备基金 Surplus reserve - reserve fund x4E7X_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund fA+,TEB~d  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment gDQ1?N'8{t  
　　主营业务收入 Sales p-Kz-+A[  
　　主营业务成本 Cost of sales $npT[~U5  
　　主营业务税金及附加 Sales tax y%%}k  
　　营业费用 Operating expenses tasUZ#\6  
　　管理费用 General and administrative expenses /atW8 `&  
　　财务费用 Financial expenses aX5 z&r:{  
　　投资收益 Investment income U5 6G.  
　　其他业务收入 Other operating income ] lr Wgm  
　　营业外收入 Non-operating income \l9qt5rS  
　　补贴收入 Subsidy income c_vqL$Dl  
　　其他业务支出 Other operating expenses G/7cK\^u  
　　营业外支出 Non-operating expenses m 8aITd8  
　　所得税 Income tax PE5R7)~A  
　　直接人工成本差异(direct labor variance) 2E}*v5b,  
　　直接材料成本差异(direct material variance) M< kj_.  
　　在产品计价(work-in-process costing) hRUhX[  
　　联产品成本计算(joint products costing) ?u" 4@  
　　生产成本汇总程序(accumulation process of procluction cost) ;#vKi0V7  
　　制造费用差异(manufacturing expenses variance) Y8-86 *zC  
　　实际成本与估计成本(actual cost and estimated cost) \$*7 >`k  
　　工资费用分配(salary costs allocation) |wH5sjT
 
　　成本曲线(cost curve) P:k>aHnW  
　　农业生产成本(agriculture production cost) L.S;J[a;  
　　原始成本和重置成本(original cost and replacement cost) ?~hHGf\^b6  
　　工程施工成本
D-5VC9{  
　　直接成本与间接成本(direct cost and indirect cost) ^j31S*f&:  
　　可控成本(controllable cost) 8,?h~prc  
　　制造费用分配(manufacturing expenses allocation) l'/R&`-n  
　　理论成本与应用成本(theory cost and practice cost) t!r A%*  
　　辅助生产成本分配(auxiliary production cost allocation) ZWc]$H ?  
　　期间,费用 qz0;p=$8Z  
　　成本控制程序(procedure of cost control) HY&aV2|A1  
　　成本记录(cost entry, cost recorder cost agenda) qI#;j%V  
　　成本计算分批法(job costing method) 2O.i\c H  
　　成本计算分步法 y5*Z3"<  
　　直接人工成本差异(direct labor variance)  SL#0kc0x  
　　成本控制方法(cost control method)