[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 .FfwY 'V  
　　股本 Share capital PCV 58n3  
　　已归还投资 Investment returned P#vv+]/  
　　利润分配-其他转入 Profit appropriation - other transfer in @p9e:[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  .ruz l(6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _qO;{%r  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 4)x3!Ol  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W TXD4}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /iuUUCk   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit a< a&63  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends O+{pF.P#V  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]yj4~_&O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?<>,XyY  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S*2L4Uj`|  
　　期初未分配利润 Retained earnings, beginning of the year fl5UY$a2-  
　　资本公积-股本溢价 Capital surplus - share premium {kRDegby  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve H3UX{|[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation n)1  
　　资本公积-股权投资准备 Capital surplus - investment reserve Pq[0vZ_}dN  
　　资本公积-拨款转入 Capital surplus - subsidiary Se;?j-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
R:pBbA7E  
　　资本公积-其他 Capital surplus - others 110>p  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ulz\x2[Pf  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $BR=IYby  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `a/P
Ic"  
　　盈余公积-储备基金 Surplus reserve - reserve fund M<M#<kD  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z;"4$@|qE  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment N%n1>!X)!  
　　主营业务收入 Sales IgHs&=  
　　主营业务成本 Cost of sales e GqvnNv  
　　主营业务税金及附加 Sales tax NbQMWU~7  
　　营业费用 Operating expenses m_r@t*  
　　管理费用 General and administrative expenses K[Egwk7  
　　财务费用 Financial expenses }jyS\drJ  
　　投资收益 Investment income 1O'*X  
　　其他业务收入 Other operating income 2RSHB
o  
　　营业外收入 Non-operating income u75)>^:I   
　　补贴收入 Subsidy income 98b9%Z'2f  
　　其他业务支出 Other operating expenses OH!$5FEc  
　　营业外支出 Non-operating expenses xi1N? pP  
　　所得税 Income tax %Zv(gI`A  
　　直接人工成本差异(direct labor variance)  n_xa)  
　　直接材料成本差异(direct material variance) %x'bo>h@  
　　在产品计价(work-in-process costing) yG4LQE  
　　联产品成本计算(joint products costing) l6}b{e  
　　生产成本汇总程序(accumulation process of procluction cost) qqz,~EhC  
　　制造费用差异(manufacturing expenses variance) NZ%~n:/V#  
　　实际成本与估计成本(actual cost and estimated cost) cV=_GE  
　　工资费用分配(salary costs allocation) E^EU+})Ujr  
　　成本曲线(cost curve) ;+TF3av0zq  
　　农业生产成本(agriculture production cost) x>8}|ou  
　　原始成本和重置成本(original cost and replacement cost) eN2k8=  
　　工程施工成本 .1[2 CjQ  
　　直接成本与间接成本(direct cost and indirect cost) 3>@qQ_8%~  
　　可控成本(controllable cost) B
hE~k?$9  
　　制造费用分配(manufacturing expenses allocation) jt10gVC  
　　理论成本与应用成本(theory cost and practice cost) gQk#l\w_  
　　辅助生产成本分配(auxiliary production cost allocation) S'%cf7Z  
　　期间,费用 eB/hyC1  
　　成本控制程序(procedure of cost control) tE9_dR^K  
　　成本记录(cost entry, cost recorder cost agenda) x9o^9QJh  
　　成本计算分批法(job costing method) }JpslY*aS  
　　成本计算分步法 hiK[!9r  
　　直接人工成本差异(direct labor variance) mb*h73{{  
　　成本控制方法(cost control method)