[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 Th`skK&U  
　　股本 Share capital !ZDzEP*  
　　已归还投资 Investment returned EBtLzbj  
　　利润分配-其他转入 Profit appropriation - other transfer in \D>$aLO*?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Bx[rC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2iu_pjj  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {brMqE>P#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0J.dG/I%  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund VL9-NfeqR  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit KRJLxNr  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8@NH%zWBp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pf4 ^Bk}e  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7FN<iI&7\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,Ma.V\T[  
　　期初未分配利润 Retained earnings, beginning of the year 0?WcoPU  
　　资本公积-股本溢价 Capital surplus - share premium [P|[vWO  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve H' T  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Gu=STb  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?j^=u:<  
　　资本公积-拨款转入 Capital surplus - subsidiary 6 \B0^
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
mVtXcP4b  
　　资本公积-其他 Capital surplus - others M8k"je7`s  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (wc03,K^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +.RKi!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3Rm#-T s  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6io, uh!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7^}Ll@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment vi@Lz3}::  
　　主营业务收入 Sales ( *G\g=D  
　　主营业务成本 Cost of sales K.gEj*@  
　　主营业务税金及附加 Sales tax (]/9-\6(#  
　　营业费用 Operating expenses (><zsLs&  
　　管理费用 General and administrative expenses ~}Z\:#U  
　　财务费用 Financial expenses ,n!vsIN  
　　投资收益 Investment income tgL$"chj@x  
　　其他业务收入 Other operating income R];Oxe  
　　营业外收入 Non-operating income %hlspI(J  
　　补贴收入 Subsidy income \b[9ebME  
　　其他业务支出 Other operating expenses P?BGBbC  
　　营业外支出 Non-operating expenses :hG PTf  
　　所得税 Income tax > Oh?%%6  
　　直接人工成本差异(direct labor variance) wPbkUVO   
　　直接材料成本差异(direct material variance) z}SND9-"  
　　在产品计价(work-in-process costing) xr0haN\p"  
　　联产品成本计算(joint products costing) 9*6]&:fm  
　　生产成本汇总程序(accumulation process of procluction cost) &Bx J  
　　制造费用差异(manufacturing expenses variance)  TIy&&_p  
　　实际成本与估计成本(actual cost and estimated cost) m?s}QGSka  
　　工资费用分配(salary costs allocation) \3Oij^l0  
　　成本曲线(cost curve) eUS  
　　农业生产成本(agriculture production cost) :5GZ\Z8F  
　　原始成本和重置成本(original cost and replacement cost) Y}6n]n;uR  
　　工程施工成本 K[ .JlIP  
　　直接成本与间接成本(direct cost and indirect cost) 0"pVT%b  
　　可控成本(controllable cost) h5 Vv:C  
　　制造费用分配(manufacturing expenses allocation) SFH-^ly&D  
　　理论成本与应用成本(theory cost and practice cost) 66snC{gU  
　　辅助生产成本分配(auxiliary production cost allocation) 57F%j3.|/  
　　期间,费用 Uadr>#C*  
　　成本控制程序(procedure of cost control) {Hr$wa~  
　　成本记录(cost entry, cost recorder cost agenda) ]j>i.5  
　　成本计算分批法(job costing method) M8w5Ob  
　　成本计算分步法 Ql?^ B SqG  
　　直接人工成本差异(direct labor variance) iq?#rb P#I  
　　成本控制方法(cost control method)