[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 mJ7kOQ-.$  
　　股本 Share capital /p"R}&z  
　　已归还投资 Investment returned Z4' v  
　　利润分配-其他转入 Profit appropriation - other transfer in 7yl'!uz)9  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h zE)> f  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <  *OF  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5GkM7Zu!{j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Cx~z^YP'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8 K!a:{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit wf1DvsJQ l  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends IR
a*}MJe  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cgOoQP/#  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _Tz!~z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m=V2xoMw6  
　　期初未分配利润 Retained earnings, beginning of the year e: tp7w 4  
　　资本公积-股本溢价 Capital surplus - share premium 5Ncd1  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \gpKQt0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation S:s^si2/  
　　资本公积-股权投资准备 Capital surplus - investment reserve _Hk`e}}  
　　资本公积-拨款转入 Capital surplus - subsidiary I|H mbTXa  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation WgB,,L,  
　　资本公积-其他 Capital surplus - others -bF+uCfba  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >0oc=9H8  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M(f'qFY=K  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _P:P5H8  
　　盈余公积-储备基金 Surplus reserve - reserve fund [bXZPIz;j  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund LlJvuQ 28  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment jo~vOu  
　　主营业务收入 Sales ,P+&-}gn9  
　　主营业务成本 Cost of sales 5hMiCod  
　　主营业务税金及附加 Sales tax [&:oS35O  
　　营业费用 Operating expenses C7PiuL?  
　　管理费用 General and administrative expenses /o2eKx  
　　财务费用 Financial expenses (%Rs&/vU~  
　　投资收益 Investment income uItKsu  
　　其他业务收入 Other operating income f9$q.a*  
　　营业外收入 Non-operating income J:a^''  
　　补贴收入 Subsidy income 4r*6fJ*bJ  
　　其他业务支出 Other operating expenses O"Q=66.CR  
　　营业外支出 Non-operating expenses }f}&|Vap  
　　所得税 Income tax O{V"'o  
　　直接人工成本差异(direct labor variance) 9'M_tMm5  
　　直接材料成本差异(direct material variance) =[&Jxy>Y  
　　在产品计价(work-in-process costing) 9^tyjX2  
　　联产品成本计算(joint products costing) plq\D.C  
　　生产成本汇总程序(accumulation process of procluction cost) '4rgIs3=x"  
　　制造费用差异(manufacturing expenses variance) \+\h<D-5  
　　实际成本与估计成本(actual cost and estimated cost) mVLGQlvVK  
　　工资费用分配(salary costs allocation) 3^Y-P8.zdB  
　　成本曲线(cost curve) 4]GyuY  
　　农业生产成本(agriculture production cost) mqL+W  
　　原始成本和重置成本(original cost and replacement cost) DI\sq8J^  
　　工程施工成本 >&R|t_ypw  
　　直接成本与间接成本(direct cost and indirect cost) #?9oA4Q  
　　可控成本(controllable cost) ":Q^/;D}U  
　　制造费用分配(manufacturing expenses allocation) KR*/yeG!E  
　　理论成本与应用成本(theory cost and practice cost) ZD/!C9:&.0  
　　辅助生产成本分配(auxiliary production cost allocation) |Bid(`t.  
　　期间,费用 seq$]  
　　成本控制程序(procedure of cost control) epnDvz\  
　　成本记录(cost entry, cost recorder cost agenda) ? =,tcN  
　　成本计算分批法(job costing method) Z+?j8(:n  
　　成本计算分步法 G>Q{[m$  
　　直接人工成本差异(direct labor variance) 7>nA;F 8_  
　　成本控制方法(cost control method)