[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 !)l%EJngL  
　　股本 Share capital |P[D2R}  
　　已归还投资 Investment returned l{D,O?`Av  
　　利润分配-其他转入 Profit appropriation - other transfer in b>>=d)R  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -?2&5YB  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p8}5x 2F  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 56j/w[&8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund EFT02#F_f  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [/#k $-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;)bF#@Q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 04T*\G^:=  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2Xq!'NrS  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;?Y`e  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d9Ow 2KrC  
　　期初未分配利润 Retained earnings, beginning of the year c?3F9w#  
　　资本公积-股本溢价 Capital surplus - share premium VES4x%r=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #k|g9`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation fSQ3 :o  
　　资本公积-股权投资准备 Capital surplus - investment reserve 51FK~5  
　　资本公积-拨款转入 Capital surplus - subsidiary dBD4ogo1  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation vSHIl"h  
　　资本公积-其他 Capital surplus - others b\e)PUm#u@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xa%ktn  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve WriJco<v  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;^H+ |&$>  
　　盈余公积-储备基金 Surplus reserve - reserve fund xZ{|D  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q1>Op$ >h  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0Ts_"p  
　　主营业务收入 Sales 4|o{_g[  
　　主营业务成本 Cost of sales '%|20j  
　　主营业务税金及附加 Sales tax ,h)T
(  
　　营业费用 Operating expenses q.hc%s2?  
　　管理费用 General and administrative expenses 6O|\4c;  
　　财务费用 Financial expenses eMPQ| W  
　　投资收益 Investment income j/`qd(=B  
　　其他业务收入 Other operating income i6\!7D]  
　　营业外收入 Non-operating income +/UXy2VRt$  
　　补贴收入 Subsidy income BNKo6:wy  
　　其他业务支出 Other operating expenses 3~1lVU:  
　　营业外支出 Non-operating expenses "ih>T^|  
　　所得税 Income tax =D"63fP1  
　　直接人工成本差异(direct labor variance) HZQ3Ht3Vh  
　　直接材料成本差异(direct material variance) kjKpzdbD  
　　在产品计价(work-in-process costing) Z=5}17kA  
　　联产品成本计算(joint products costing) a.*j8T  
　　生产成本汇总程序(accumulation process of procluction cost) ;g)Fhdy!  
　　制造费用差异(manufacturing expenses variance) `F`'b)  
　　实际成本与估计成本(actual cost and estimated cost) yp/V8C  
　　工资费用分配(salary costs allocation) @ke})0`5  
　　成本曲线(cost curve) %Fm;LQa ]  
　　农业生产成本(agriculture production cost) 
z o))x(  
　　原始成本和重置成本(original cost and replacement cost) ]TZWFL-  
　　工程施工成本 aD3F!Sn  
　　直接成本与间接成本(direct cost and indirect cost) ~FrkLP  
　　可控成本(controllable cost) lp%.n= '\  
　　制造费用分配(manufacturing expenses allocation) ii]=C(e9  
　　理论成本与应用成本(theory cost and practice cost) `]I5WTt*X  
　　辅助生产成本分配(auxiliary production cost allocation) 'L+BkE6+%  
　　期间,费用 )/i|"`)>_  
　　成本控制程序(procedure of cost control) [<1+Q =;  
　　成本记录(cost entry, cost recorder cost agenda) 0-; P&m!!  
　　成本计算分批法(job costing method) Y>!W&G tu  
　　成本计算分步法 ua>~$`@gX  
　　直接人工成本差异(direct labor variance) )B5gs%u]  
　　成本控制方法(cost control method)