[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 i1 &'Zh  
　　股本 Share capital gISs+g  
　　已归还投资 Investment returned .Dm{mV@*T  
　　利润分配-其他转入 Profit appropriation - other transfer in ]_?y[@ZP  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fm0(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jH1~Ve+q9  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9[D7N  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund UZra'+Wb  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #pfosC[  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit LnGSYrx1  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7Cf(y'w^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `t6L'%\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Xdt+\}\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares N3p3"4_]fy  
　　期初未分配利润 Retained earnings, beginning of the year 639k& "V  
　　资本公积-股本溢价 Capital surplus - share premium }^7V^W  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve SO/]d70HG  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "=.|QKC1`  
　　资本公积-股权投资准备 Capital surplus - investment reserve Oe`t!&v  
　　资本公积-拨款转入 Capital surplus - subsidiary Fev3CV$  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @_3$(*n$~  
　　资本公积-其他 Capital surplus - others lQ"i]};<D  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve I .!/R`
 
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'QF >e  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y=Qf!Cq]  
　　盈余公积-储备基金 Surplus reserve - reserve fund _ GSw\r  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8BDL{?Mu  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment !$Z"\v'b  
　　主营业务收入 Sales Z >=Y  
　　主营业务成本 Cost of sales S!_?# ^t  
　　主营业务税金及附加 Sales tax [[Z>(d$8  
　　营业费用 Operating expenses sfE8b/Z8  
　　管理费用 General and administrative expenses hm>*eJNp]  
　　财务费用 Financial expenses (N4(r<o;  
　　投资收益 Investment income (+dRD]|T  
　　其他业务收入 Other operating income 8 -A7  
　　营业外收入 Non-operating income $:!T/*p*  
　　补贴收入 Subsidy income "6Uj: 9  
　　其他业务支出 Other operating expenses }3w b*,Sbz  
　　营业外支出 Non-operating expenses E e>j7k.G.  
　　所得税 Income tax oE1]vX  
　　直接人工成本差异(direct labor variance) KTt$Pt/.  
　　直接材料成本差异(direct material variance) :* b4/qpYv  
　　在产品计价(work-in-process costing) N1~$ +  
　　联产品成本计算(joint products costing) 4tJ4X' U  
　　生产成本汇总程序(accumulation process of procluction cost) g/p9"eBpq  
　　制造费用差异(manufacturing expenses variance) 0z7mre^Q  
　　实际成本与估计成本(actual cost and estimated cost) :n9~H +!  
　　工资费用分配(salary costs allocation) <z2mNq  
　　成本曲线(cost curve) ~79Qg{+]N  
　　农业生产成本(agriculture production cost) ue<<Y"NR  
　　原始成本和重置成本(original cost and replacement cost) 4&hqeY3  
　　工程施工成本 ^]&{"!  
　　直接成本与间接成本(direct cost and indirect cost) [nIG_j>D-f  
　　可控成本(controllable cost) IQe[ CcM  
　　制造费用分配(manufacturing expenses allocation)  **w~  
　　理论成本与应用成本(theory cost and practice cost) Eu.qA9,@U  
　　辅助生产成本分配(auxiliary production cost allocation) Ml?)Sc"\7  
　　期间,费用 @n*D>g  
　　成本控制程序(procedure of cost control) NqE7[wH  
　　成本记录(cost entry, cost recorder cost agenda) ID#qKFFW  
　　成本计算分批法(job costing method) 1Z8Oh_DC  
　　成本计算分步法 Mk/!,N<h#  
　　直接人工成本差异(direct labor variance) ?0<INS~  
　　成本控制方法(cost control method)