[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 hV@ N-u^  
　　股本 Share capital i]MemM-  
　　已归还投资 Investment returned ^Laqq%PI  
　　利润分配-其他转入 Profit appropriation - other transfer in f-M:ap(O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ()aCE^C  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _<AkM"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f#ZM2!^!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f\R_a/Us  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund  xL15uWk-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vEI{AmogRx  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *EuX7LEu_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]Za[]E8MD  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gXI-{R7Me  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Rw'}>?k]  
　　期初未分配利润 Retained earnings, beginning of the year ho=!Yy  
　　资本公积-股本溢价 Capital surplus - share premium =q VT  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6xDk3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,&BNN]k  
　　资本公积-股权投资准备 Capital surplus - investment reserve s~OcL  5  
　　资本公积-拨款转入 Capital surplus - subsidiary ;a?<7LIx  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation v?."`,e  
　　资本公积-其他 Capital surplus - others O|t>.<T?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k^cZePqE6d  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \ ITd\)F%N  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xN*k&!1&  
　　盈余公积-储备基金 Surplus reserve - reserve fund yy3x]%KK  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1@Jp3wW  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4`8s]X  
　　主营业务收入 Sales "mQp#d/'  
　　主营业务成本 Cost of sales W.^zN'a  
　　主营业务税金及附加 Sales tax fnq 3ic"V  
　　营业费用 Operating expenses ?kR1T0lKkE  
　　管理费用 General and administrative expenses azZtuDfv  
　　财务费用 Financial expenses #e@NV4q  
　　投资收益 Investment income _#V& rY&@  
　　其他业务收入 Other operating income {dxFd-K3  
　　营业外收入 Non-operating income 1'/ [x(/]d  
　　补贴收入 Subsidy income L;0 NR(b!  
　　其他业务支出 Other operating expenses *+rfRH]a  
　　营业外支出 Non-operating expenses },d^y:m  
　　所得税 Income tax j4;^5 Dy^  
　　直接人工成本差异(direct labor variance) q0}u%Yz  
　　直接材料成本差异(direct material variance) \:+\H0Bz  
　　在产品计价(work-in-process costing) yP7b))AW9  
　　联产品成本计算(joint products costing) E n7~wKF  
　　生产成本汇总程序(accumulation process of procluction cost) %%K3J<5  
　　制造费用差异(manufacturing expenses variance) DinZZ  
　　实际成本与估计成本(actual cost and estimated cost) <TVJ
9l  
　　工资费用分配(salary costs allocation) |?V7E\S  
　　成本曲线(cost curve) ]$drBk86bh  
　　农业生产成本(agriculture production cost) #HV5M1mb  
　　原始成本和重置成本(original cost and replacement cost) f +9eB
  
　　工程施工成本 6?u`u t  
　　直接成本与间接成本(direct cost and indirect cost) I3 "6"  
　　可控成本(controllable cost) ?wHhBh-Q  
　　制造费用分配(manufacturing expenses allocation) ZV--d'YiEm  
　　理论成本与应用成本(theory cost and practice cost) PPl o0R  
　　辅助生产成本分配(auxiliary production cost allocation) C&yZ`[K  
　　期间,费用 l)\Q~^cxd  
　　成本控制程序(procedure of cost control) /Pextj<  
　　成本记录(cost entry, cost recorder cost agenda) )jXKPL j  
　　成本计算分批法(job costing method) UJ,vE}=_{  
　　成本计算分步法 vu)EB!%[  
　　直接人工成本差异(direct labor variance) >/74u/&  
　　成本控制方法(cost control method)