[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 |y%pP/;&!  
　　股本 Share capital ?NI)3-l  
　　已归还投资 Investment returned aG|)k,  
　　利润分配-其他转入 Profit appropriation - other transfer in -T{~m6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [uRsB5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HIhoYSwB  
　　利润分配-提取储备基金 Profit appropriation - reserve fund v *:m|wl  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c2"eq2'BS  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }qz58]fyx  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 73xI8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends t*Q12Q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o7 !@WOeZ3  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d(a6vEL4  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <6apv( 2a  
　　期初未分配利润 Retained earnings, beginning of the year Y,mH ]  
　　资本公积-股本溢价 Capital surplus - share premium uR "]w7=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _k+Bj.L  
　　资本公积-接受现金捐赠 Capital surplus - cash donation NHc+QMbou(  
　　资本公积-股权投资准备 Capital surplus - investment reserve !#iP)"O  
　　资本公积-拨款转入 Capital surplus - subsidiary vJq`l3 &  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )kUq2-r  
　　资本公积-其他 Capital surplus - others >Ft jrEB  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r9vC&pWZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y6jTT%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m dC. FO-  
　　盈余公积-储备基金 Surplus reserve - reserve fund [=E<iPl  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund OC\C^Yh*U  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8'cDK[L  
　　主营业务收入 Sales mI`dZ3h  
　　主营业务成本 Cost of sales F37,u|  
　　主营业务税金及附加 Sales tax E0oJ|My  
　　营业费用 Operating expenses +vbNZqwz  
　　管理费用 General and administrative expenses rfPJBD{Ve  
　　财务费用 Financial expenses H Rw,D=  
　　投资收益 Investment income jN {ED_  
　　其他业务收入 Other operating income P7
Y[?='v  
　　营业外收入 Non-operating income lMO0d_:b1  
　　补贴收入 Subsidy income vOP[ND=T  
　　其他业务支出 Other operating expenses Ns9g>~  
　　营业外支出 Non-operating expenses (8ymQ!aY  
　　所得税 Income tax /cjf 1Dc  
　　直接人工成本差异(direct labor variance) uC;@Yi8  
　　直接材料成本差异(direct material variance) nE n2!)$  
　　在产品计价(work-in-process costing) ]CL70+[^9  
　　联产品成本计算(joint products costing) d~_OWCg`  
　　生产成本汇总程序(accumulation process of procluction cost) 3?}SXmA'@  
　　制造费用差异(manufacturing expenses variance) ,,iQG' *  
　　实际成本与估计成本(actual cost and estimated cost) !{3pp  
　　工资费用分配(salary costs allocation) 9%dNktt  
　　成本曲线(cost curve) n_+Iw,a'm  
　　农业生产成本(agriculture production cost) BW*zj=N%  
　　原始成本和重置成本(original cost and replacement cost) 4i19HD_  
　　工程施工成本 k4l72 'P  
　　直接成本与间接成本(direct cost and indirect cost) kR_[p._  
　　可控成本(controllable cost) ~p 1y+  
　　制造费用分配(manufacturing expenses allocation) N!va12  
　　理论成本与应用成本(theory cost and practice cost) [lJ[kr*7  
　　辅助生产成本分配(auxiliary production cost allocation) 7)]G"m{  
　　期间,费用 Fq3;7Cq=hD  
　　成本控制程序(procedure of cost control) [gE2lf aEy  
　　成本记录(cost entry, cost recorder cost agenda) 2KX *x_-  
　　成本计算分批法(job costing method) l%:_#1?isf  
　　成本计算分步法 SVHtv 0Nx  
　　直接人工成本差异(direct labor variance) #nd ,cn  
　　成本控制方法(cost control method)