[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 <dr2 bz  
　　股本 Share capital @';.$  
　　已归还投资 Investment returned gxAy{ t  
　　利润分配-其他转入 Profit appropriation - other transfer in {B6ywTK\`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6CW5ay_,  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~vM99hW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund UEfY'%x  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e+{lf*"3  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~{vB2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit mo(> SnS<  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends i27)c)\BM  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]6Awd A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ',LC!^:~Nw  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares CXyb8z4/+  
　　期初未分配利润 Retained earnings, beginning of the year VYO1qj  
　　资本公积-股本溢价 Capital surplus - share premium W7!iYxO  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W-/V5=?   
　　资本公积-接受现金捐赠 Capital surplus - cash donation D>HbJCG4^  
　　资本公积-股权投资准备 Capital surplus - investment reserve 10OkrNQ  
　　资本公积-拨款转入 Capital surplus - subsidiary /!MKijI  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation N#t`ZC&m'  
　　资本公积-其他 Capital surplus - others DrC"M*$!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X ,^([$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !@N?0@$/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |5X[/Q*K`W  
　　盈余公积-储备基金 Surplus reserve - reserve fund aW{5m@p{"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund e t@:-}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment cGdYfi  
　　主营业务收入 Sales d%-/U!z?  
　　主营业务成本 Cost of sales (K84J*;  
　　主营业务税金及附加 Sales tax /7:+.#Ag`  
　　营业费用 Operating expenses PJe_qP  
　　管理费用 General and administrative expenses CS(2bj^6D  
　　财务费用 Financial expenses <'SS IMr  
　　投资收益 Investment income ,c{ckm  
　　其他业务收入 Other operating income bcpsjUiy#  
　　营业外收入 Non-operating income y)CvlI  
　　补贴收入 Subsidy income "d0=uHd5\  
　　其他业务支出 Other operating expenses ar}-~~h 5  
　　营业外支出 Non-operating expenses `8RKpZv&  
　　所得税 Income tax ()O&O+R|)  
　　直接人工成本差异(direct labor variance) n_9Ex&?e  
　　直接材料成本差异(direct material variance) NX.5u8Pf  
　　在产品计价(work-in-process costing) [Z#Sj=z  
　　联产品成本计算(joint products costing) b:p0@|y  
　　生产成本汇总程序(accumulation process of procluction cost) l!&ik9m  
　　制造费用差异(manufacturing expenses variance) #Ra qNu  
　　实际成本与估计成本(actual cost and estimated cost) c"Vp5lo0  
　　工资费用分配(salary costs allocation) Yv@n$W`:  
　　成本曲线(cost curve) &r4|WM/ec  
　　农业生产成本(agriculture production cost) QeuM',6R  
　　原始成本和重置成本(original cost and replacement cost) i$PO#}  
　　工程施工成本 q`IY;"~  
　　直接成本与间接成本(direct cost and indirect cost) rVl 8?uy  
　　可控成本(controllable cost) 6L$KMYHE  
　　制造费用分配(manufacturing expenses allocation) s8>y&b.   
　　理论成本与应用成本(theory cost and practice cost) #5z0~Mg-X  
　　辅助生产成本分配(auxiliary production cost allocation) ,I x>.^|  
　　期间,费用 &0-oi Y  
　　成本控制程序(procedure of cost control) T]-MrnO  
　　成本记录(cost entry, cost recorder cost agenda) X~D[CwA|`  
　　成本计算分批法(job costing method) bp=r]nO  
　　成本计算分步法 R]&Csr#~  
　　直接人工成本差异(direct labor variance) !|H,g wqU  
　　成本控制方法(cost control method)