[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 G in  
　　股本 Share capital {2|sk9?W  
　　已归还投资 Investment returned }2?- kj7  
　　利润分配-其他转入 Profit appropriation - other transfer in 7BA9zs392  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eLN(NSPoS  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *i7-_pT  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &
19z|Id  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a5 g1.6hF  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y3V47J2o  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit \w{fq+G  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'aZAWY d  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ce3  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q},uM_"+  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {}PBYXR  
　　期初未分配利润 Retained earnings, beginning of the year n lvDMZ  
　　资本公积-股本溢价 Capital surplus - share premium ~Oj-W6-+&,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '&xRb*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation M^A;tPw  
　　资本公积-股权投资准备 Capital surplus - investment reserve K)8 m?sf/  
　　资本公积-拨款转入 Capital surplus - subsidiary 1\,wV,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !.={p8X-x  
　　资本公积-其他 Capital surplus - others f=MR.\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Lr(wS {  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z?_5fte`  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;%i.@@:IQ  
　　盈余公积-储备基金 Surplus reserve - reserve fund kmL~H1qd  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund oakm{I|k}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment W&k2z,|  
　　主营业务收入 Sales [SLBA_d  
　　主营业务成本 Cost of sales _UeIzdV9  
　　主营业务税金及附加 Sales tax !}uev  
　　营业费用 Operating expenses QW%BKF!  
　　管理费用 General and administrative expenses <~qhy{hRn  
　　财务费用 Financial expenses y {1p #  
　　投资收益 Investment income  </d&bS  
　　其他业务收入 Other operating income x~O_v  
　　营业外收入 Non-operating income 2KmPZ&r  
　　补贴收入 Subsidy income ?r6uEZ  
　　其他业务支出 Other operating expenses B,dKpz;kFg  
　　营业外支出 Non-operating expenses nR~L$Wu5_a  
　　所得税 Income tax $y*["~TJ  
　　直接人工成本差异(direct labor variance) ViT$]Nv  
　　直接材料成本差异(direct material variance) u
O`YA]  
　　在产品计价(work-in-process costing) 1G+?/w  
　　联产品成本计算(joint products costing) # OQ(oyT  
　　生产成本汇总程序(accumulation process of procluction cost) SA$1rqU=  
　　制造费用差异(manufacturing expenses variance) jG3i )ALx  
　　实际成本与估计成本(actual cost and estimated cost) 7^:0?Q  
　　工资费用分配(salary costs allocation) KEj-y+  
　　成本曲线(cost curve) ;yH1vX  
　　农业生产成本(agriculture production cost) w,FOq?j^k  
　　原始成本和重置成本(original cost and replacement cost) nK9A=H'Hc  
　　工程施工成本 wKAc ;!  
　　直接成本与间接成本(direct cost and indirect cost) mI~ k@!3  
　　可控成本(controllable cost) ]LhNP}c  
　　制造费用分配(manufacturing expenses allocation) I806I@ix  
　　理论成本与应用成本(theory cost and practice cost) FLekyJmw ~  
　　辅助生产成本分配(auxiliary production cost allocation) @v,qfT*k7  
　　期间,费用 G" Fd]'  
　　成本控制程序(procedure of cost control) f)+fdc  
　　成本记录(cost entry, cost recorder cost agenda) ojitBo~  
　　成本计算分批法(job costing method) AiO29<  
　　成本计算分步法 sf5koe  
　　直接人工成本差异(direct labor variance) :xT=uE.I  
　　成本控制方法(cost control method)