[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 w&yGYHg  
　　股本 Share capital dMs||&|&  
　　已归还投资 Investment returned ]]=fA 4(  
　　利润分配-其他转入 Profit appropriation - other transfer in =lC;^&D-0/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w
p%FM  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BCUt`;q ]B  
　　利润分配-提取储备基金 Profit appropriation - reserve fund p^igscPF6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T<+ht8&M8  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \!JS 7!+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit pq[X)]z|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends xD
GS`U  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dG-or  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gFs/012{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #CA%]*l
*F  
　　期初未分配利润 Retained earnings, beginning of the year .blft,'  
　　资本公积-股本溢价 Capital surplus - share premium S1^nC tSF  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -*%!q$ :  
　　资本公积-接受现金捐赠 Capital surplus - cash donation F|?+>c1}  
　　资本公积-股权投资准备 Capital surplus - investment reserve &^7uv0M<y  
　　资本公积-拨款转入 Capital surplus - subsidiary {!}F :~*r  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +an^e'  
　　资本公积-其他 Capital surplus - others twtkH~`"Q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hB7pR"P  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }#OqU# q|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6b]1d04hT  
　　盈余公积-储备基金 Surplus reserve - reserve fund Yn4)Zhkk  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund o)#q9Vk%b  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment wD6!#t k  
　　主营业务收入 Sales _2m[(P9d  
　　主营业务成本 Cost of sales
Xqg.kX  
　　主营业务税金及附加 Sales tax b H"}w$!>r  
　　营业费用 Operating expenses kOAY@
a  
　　管理费用 General and administrative expenses d]CviQUq  
　　财务费用 Financial expenses =@JS88+  
　　投资收益 Investment income +[whh  
　　其他业务收入 Other operating income jF2[bzY4  
　　营业外收入 Non-operating income cophAP  
　　补贴收入 Subsidy income 6h2x
~@  
　　其他业务支出 Other operating expenses ,](v?v.[4  
　　营业外支出 Non-operating expenses " *w)puD  
　　所得税 Income tax @A2/@]HBm  
　　直接人工成本差异(direct labor variance) Dd0Qp-:2  
　　直接材料成本差异(direct material variance) E7gHi$  
　　在产品计价(work-in-process costing) BbrT f"`  
　　联产品成本计算(joint products costing) w|}W(=#  
　　生产成本汇总程序(accumulation process of procluction cost) 2y+70(E1  
　　制造费用差异(manufacturing expenses variance) 5#0A`QO   
　　实际成本与估计成本(actual cost and estimated cost) `RL,ZoYuu  
　　工资费用分配(salary costs allocation) Iz}2 ^  
　　成本曲线(cost curve) 4ZI!,lv*  
　　农业生产成本(agriculture production cost) [`.3f'")j  
　　原始成本和重置成本(original cost and replacement cost) ~V2ajM1Z&O  
　　工程施工成本 @7
@e`b?  
　　直接成本与间接成本(direct cost and indirect cost) h L]8e>a?  
　　可控成本(controllable cost)  X`yNR;>  
　　制造费用分配(manufacturing expenses allocation) ~$4]HDg  
　　理论成本与应用成本(theory cost and practice cost) Fn86E dFM  
　　辅助生产成本分配(auxiliary production cost allocation) pbDw Lo]  
　　期间,费用 ~reQV6oQua  
　　成本控制程序(procedure of cost control) :tMre^oP  
　　成本记录(cost entry, cost recorder cost agenda) bZ>&QM  
　　成本计算分批法(job costing method) aKv[  
　　成本计算分步法 uxa=KM1H  
　　直接人工成本差异(direct labor variance) g7xb yBo7  
　　成本控制方法(cost control method)