[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 KbXENz&C  
　　股本 Share capital IPVD^a?  
　　已归还投资 Investment returned ZwFVtR  
　　利润分配-其他转入 Profit appropriation - other transfer in sahXPl%;U  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kndN} Vq  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve tM:%{
az  
　　利润分配-提取储备基金 Profit appropriation - reserve fund B[$L)y'-;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (kYwD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >;sz(F3)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit C j4ED  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends E"'4=_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4[XiD* *  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .UGbo.e  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares MnPk+eNJm  
　　期初未分配利润 Retained earnings, beginning of the year l-gNJ=l+K  
　　资本公积-股本溢价 Capital surplus - share premium s7Z+--I)L  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S^c;
i  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %a=^T?8  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2(i@\dZCb<  
　　资本公积-拨款转入 Capital surplus - subsidiary )c<X.4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation J$D/-*/@  
　　资本公积-其他 Capital surplus - others Y& p ~8  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i)1013b  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]aZ3_<b  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qS!U1R?s  
　　盈余公积-储备基金 Surplus reserve - reserve fund Ivx]DXR|  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund xTGdh  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )*`cJ_t  
　　主营业务收入 Sales KsDovy<  
　　主营业务成本 Cost of sales s?yl4\]Muf  
　　主营业务税金及附加 Sales tax H/^t]bg,  
　　营业费用 Operating expenses PNp-/1Cx  
　　管理费用 General and administrative expenses 5OM*NT t  
　　财务费用 Financial expenses 0s72BcP  
　　投资收益 Investment income K})w  
　　其他业务收入 Other operating income Zsto8wuf#  
　　营业外收入 Non-operating income =M."^X  
　　补贴收入 Subsidy income PNB E  
　　其他业务支出 Other operating expenses ~7$jW[i  
　　营业外支出 Non-operating expenses |44 E:pA  
　　所得税 Income tax CQns:.`$`  
　　直接人工成本差异(direct labor variance) `gX$N1(  
　　直接材料成本差异(direct material variance) hRI?>an  
　　在产品计价(work-in-process costing) :\"V5   
　　联产品成本计算(joint products costing) C~X"ZW:d[  
　　生产成本汇总程序(accumulation process of procluction cost) ^|lw~F  
　　制造费用差异(manufacturing expenses variance) 2DXV~>  
　　实际成本与估计成本(actual cost and estimated cost) Yl`)%6'5|  
　　工资费用分配(salary costs allocation) 1EHL8@.M  
　　成本曲线(cost curve) #/ HQ?3h]  
　　农业生产成本(agriculture production cost)
RQ;}+S  
　　原始成本和重置成本(original cost and replacement cost) /4YxB,  
　　工程施工成本 `9&~fWu  
　　直接成本与间接成本(direct cost and indirect cost) *cy!PF&  
　　可控成本(controllable cost) Ve[[J"ze  
　　制造费用分配(manufacturing expenses allocation) W690
N&
Wz  
　　理论成本与应用成本(theory cost and practice cost) ~[Z,:=z  
　　辅助生产成本分配(auxiliary production cost allocation) 'pHxO,vo  
　　期间,费用 Zv5vYe9Ow  
　　成本控制程序(procedure of cost control) ZkmYpi[  
　　成本记录(cost entry, cost recorder cost agenda) !-~sxa280r  
　　成本计算分批法(job costing method) 7srq~;j3  
　　成本计算分步法 V|vXxWm/  
　　直接人工成本差异(direct labor variance) ,DD}o  
　　成本控制方法(cost control method)