[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 w2AWdO6  
　　股本 Share capital zKT<Q M!`  
　　已归还投资 Investment returned <2A'   
　　利润分配-其他转入 Profit appropriation - other transfer in X/749"23  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Rx2|VD  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {Vu:yh\<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund V#KM~3e  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7J/3O[2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +=$G6uR$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit LK~0ck7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;r}<o?'RM  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nzDY!Y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .1}(Bywm5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j pV  
　　期初未分配利润 Retained earnings, beginning of the year cXH?'q'vZ  
　　资本公积-股本溢价 Capital surplus - share premium H>9$L~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .?NAq[H%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation n_glYSV!  
　　资本公积-股权投资准备 Capital surplus - investment reserve FgaBwd^W  
　　资本公积-拨款转入 Capital surplus - subsidiary KguFU  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ne_>%P
|I_  
　　资本公积-其他 Capital surplus - others mj~CCokF{?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve inrL'z
 
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nfB9M1Svn  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %R>MSSjvr  
　　盈余公积-储备基金 Surplus reserve - reserve fund u1<kdTxA N  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund VUy 1?n  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <'33!8 G  
　　主营业务收入 Sales &Y$rVBgQ  
　　主营业务成本 Cost of sales Q5JeL6t  
　　主营业务税金及附加 Sales tax K2Zy6lGOZ  
　　营业费用 Operating expenses eyV904<F  
　　管理费用 General and administrative expenses =QRZ(2Wq  
　　财务费用 Financial expenses ^\%%9jY  
　　投资收益 Investment income f^ qQ5N  
　　其他业务收入 Other operating income 4F?1,-X  
　　营业外收入 Non-operating income Fjb[Ev  
　　补贴收入 Subsidy income zFIKB9NUn  
　　其他业务支出 Other operating expenses 2$=HDwv  
　　营业外支出 Non-operating expenses Vy$\.2=  
　　所得税 Income tax <Jz>e}*)  
　　直接人工成本差异(direct labor variance) I'wAgf6W  
　　直接材料成本差异(direct material variance) 2 rM i~8T  
　　在产品计价(work-in-process costing) \=~Ap#Mpc4  
　　联产品成本计算(joint products costing) ]g
ZjV  
　　生产成本汇总程序(accumulation process of procluction cost) :1Cc~+]w(u  
　　制造费用差异(manufacturing expenses variance) Xqk$[peS  
　　实际成本与估计成本(actual cost and estimated cost) E3qX$|.$/  
　　工资费用分配(salary costs allocation) hyp`6?f  
　　成本曲线(cost curve) HS7!
O  
　　农业生产成本(agriculture production cost) sYzG_*)  
　　原始成本和重置成本(original cost and replacement cost) zO,sq%vQn'  
　　工程施工成本 0a5P@;"a  
　　直接成本与间接成本(direct cost and indirect cost) ';%g^!lM a  
　　可控成本(controllable cost) {JJ`|*H$_  
　　制造费用分配(manufacturing expenses allocation) $oEDyC  
　　理论成本与应用成本(theory cost and practice cost) j06DP _9M  
　　辅助生产成本分配(auxiliary production cost allocation) /e\dsC{uJ  
　　期间,费用 NINiX(  
　　成本控制程序(procedure of cost control) PhQD}|S  
　　成本记录(cost entry, cost recorder cost agenda) t/CNxfY  
　　成本计算分批法(job costing method) {ig@Iy~DT  
　　成本计算分步法 B$G8,3,:  
　　直接人工成本差异(direct labor variance) U Lq%,ca  
　　成本控制方法(cost control method)