[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 *SNdU^!  
　　股本 Share capital i=EOk}R  
　　已归还投资 Investment returned O=2|'L'h!  
　　利润分配-其他转入 Profit appropriation - other transfer in U=G49~E  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ",b:rgpRp  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve '3b\d:hN  
　　利润分配-提取储备基金 Profit appropriation - reserve fund wmr?ANk  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _= v4Iz0  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund E
H|+S  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit |'?vlUCd  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (!nkv^]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XR+ SjCA  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FW|& iS$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dTg`z,^F  
　　期初未分配利润 Retained earnings, beginning of the year \1< 'XVS  
　　资本公积-股本溢价 Capital surplus - share premium }Ja-0v)Wf  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %4*c
/ c6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation QXkA%'@'  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~*iF`T6  
　　资本公积-拨款转入 Capital surplus - subsidiary ;MS.ag#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?),b902C  
　　资本公积-其他 Capital surplus - others 4 EqThvI{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wm`< +K  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =p@`bx  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jaoZ}}V_$  
　　盈余公积-储备基金 Surplus reserve - reserve fund L"bJ#0m  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1b9S";ct0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment !vwio!  
　　主营业务收入 Sales *?X&Y8Kf  
　　主营业务成本 Cost of sales #%E`~&[  
　　主营业务税金及附加 Sales tax .t@|2  
　　营业费用 Operating expenses $f =`fPo  
　　管理费用 General and administrative expenses !zE{`Ha~  
　　财务费用 Financial expenses ,{0Y:/T'  
　　投资收益 Investment income Ce}`z L  
　　其他业务收入 Other operating income ETHcZ  
　　营业外收入 Non-operating income N!K%aH~O  
　　补贴收入 Subsidy income Z 8rD9 k$6  
　　其他业务支出 Other operating expenses ?6:qAF w  
　　营业外支出 Non-operating expenses ,R{&x7  
　　所得税 Income tax VExhN';  
　　直接人工成本差异(direct labor variance) cI2Ps3~"Q  
　　直接材料成本差异(direct material variance) +_] Ui| l  
　　在产品计价(work-in-process costing) \L*%?~  
　　联产品成本计算(joint products costing) 3:WqUb\QK  
　　生产成本汇总程序(accumulation process of procluction cost) wp?:@XM  
　　制造费用差异(manufacturing expenses variance) k)b{UFRW  
　　实际成本与估计成本(actual cost and estimated cost) W[&nQW$E  
　　工资费用分配(salary costs allocation) k$kE5kh,S  
　　成本曲线(cost curve) A^OwT #  
　　农业生产成本(agriculture production cost) d {!P c<  
　　原始成本和重置成本(original cost and replacement cost) O=o}uB-*6  
　　工程施工成本 ,t`V^(PEq  
　　直接成本与间接成本(direct cost and indirect cost) Jh\KVmfXN  
　　可控成本(controllable cost) `yfZ{<  
　　制造费用分配(manufacturing expenses allocation) xTAfVN  
　　理论成本与应用成本(theory cost and practice cost) wsQnjT>
 
　　辅助生产成本分配(auxiliary production cost allocation) 2w.FC  
　　期间,费用 u nv:sV#b  
　　成本控制程序(procedure of cost control) g6Vkns4  
　　成本记录(cost entry, cost recorder cost agenda) .Pm5nS  
　　成本计算分批法(job costing method) e/D{^*~S  
　　成本计算分步法 <X8Urum  
　　直接人工成本差异(direct labor variance) Ux_tzd0!  
　　成本控制方法(cost control method)