[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 rkl7p?  
　　股本 Share capital a06DeRCej  
　　已归还投资 Investment returned .YRSd  
　　利润分配-其他转入 Profit appropriation - other transfer in 2Oa-c|F  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B"v=Fr[  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p3'+"sFU  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9A!qg<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T-TH. R  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r N7"%dx  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~T~v*'_h  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y)`+u#` R  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }o4Cd$,8  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _#:1Axx1  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9iE66N>z  
　　期初未分配利润 Retained earnings, beginning of the year aJ5R
0Y,  
　　资本公积-股本溢价 Capital surplus - share premium M&dtXG8<^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !w Bmf&=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Xc^~|%+  
　　资本公积-股权投资准备 Capital surplus - investment reserve k|5nu-B0v  
　　资本公积-拨款转入 Capital surplus - subsidiary tDo0Q/`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ($kwlj~c  
　　资本公积-其他 Capital surplus - others |sh U  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %Y T IS*+0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve L;[*F-+jD  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve S SXSgp  
　　盈余公积-储备基金 Surplus reserve - reserve fund \bfHGo=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _f`m/l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %}[??R0  
　　主营业务收入 Sales EIRf6jL  
　　主营业务成本 Cost of sales ]O."M"B  
　　主营业务税金及附加 Sales tax bBX~ZWw
  
　　营业费用 Operating expenses FQyiIT6  
　　管理费用 General and administrative expenses rxARJso  
　　财务费用 Financial expenses xcig'4L  
　　投资收益 Investment income gi)/iz`  
　　其他业务收入 Other operating income ,o)MiR9-[A  
　　营业外收入 Non-operating income DYS(ZY)4  
　　补贴收入 Subsidy income Y"@kvd  
　　其他业务支出 Other operating expenses Gu=Rf`o  
　　营业外支出 Non-operating expenses DKZ69^  
　　所得税 Income tax ]^y}}y  
　　直接人工成本差异(direct labor variance) LjH];=R  
　　直接材料成本差异(direct material variance) d
,77L  
　　在产品计价(work-in-process costing) P*SXfb"HC  
　　联产品成本计算(joint products costing) A SSoKrFL  
　　生产成本汇总程序(accumulation process of procluction cost) / @&Sqv4?  
　　制造费用差异(manufacturing expenses variance) c nz
Pq\  
　　实际成本与估计成本(actual cost and estimated cost) }/VHeHd  
　　工资费用分配(salary costs allocation) Ij+zR>P8=\  
　　成本曲线(cost curve) pqe**`z@y  
　　农业生产成本(agriculture production cost) fHigLL0B  
　　原始成本和重置成本(original cost and replacement cost) luMNi^FQ  
　　工程施工成本 md0=6< }P  
　　直接成本与间接成本(direct cost and indirect cost) AS7!FD6b  
　　可控成本(controllable cost) HZT;7 <  
　　制造费用分配(manufacturing expenses allocation)  51j  
　　理论成本与应用成本(theory cost and practice cost) +K?h]v]%  
　　辅助生产成本分配(auxiliary production cost allocation) bY>Ug{O;  
　　期间,费用 ;VuIQ*@m"  
　　成本控制程序(procedure of cost control) URAipLvN  
　　成本记录(cost entry, cost recorder cost agenda) 3{ci]h`:y8  
　　成本计算分批法(job costing method) '|Oi#S  
　　成本计算分步法 $3L7R  
　　直接人工成本差异(direct labor variance) ?]t8$^m,;  
　　成本控制方法(cost control method)