[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 HYa$EE2  
　　股本 Share capital O=4ceEmz  
　　已归还投资 Investment returned f(@"[-[  
　　利润分配-其他转入 Profit appropriation - other transfer in 7]<F>97  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #dx J#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H|eD/6K  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?=pZmvQg  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j\ jL[hG_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund iA1;k*)q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit //`cwnjp  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends /)eNx  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i9f7=-[U_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |wyJh"4!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yhJA;&}>  
　　期初未分配利润 Retained earnings, beginning of the year &deZ  
　　资本公积-股本溢价 Capital surplus - share premium URmAI8fq*M  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve rU2YMghE  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [qjAq@@N#q  
　　资本公积-股权投资准备 Capital surplus - investment reserve K%aPl~e  
　　资本公积-拨款转入 Capital surplus - subsidiary vUodp#s  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation E)rOlh7  
　　资本公积-其他 Capital surplus - others -Ib+#pX  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =:
v><  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a V+o\fId  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Mo?t[]L  
　　盈余公积-储备基金 Surplus reserve - reserve fund FBwncG$]F*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3& fIO  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %O4}i@Fe  
　　主营业务收入 Sales n'0$>Q  
　　主营业务成本 Cost of sales JYVxdvq1  
　　主营业务税金及附加 Sales tax 5* o\z&*L  
　　营业费用 Operating expenses y. ivz  
　　管理费用 General and administrative expenses  `lV  
　　财务费用 Financial expenses K@$L~G
 
　　投资收益 Investment income ` + n  
　　其他业务收入 Other operating income >TQBRA;'  
　　营业外收入 Non-operating income 9$\;voo  
　　补贴收入 Subsidy income U`8^N.Snrp  
　　其他业务支出 Other operating expenses a2klOX{  
　　营业外支出 Non-operating expenses *]E7}bqb  
　　所得税 Income tax #<PA- y  
　　直接人工成本差异(direct labor variance) Te U7W?M^  
　　直接材料成本差异(direct material variance) '%]@a7w  
　　在产品计价(work-in-process costing) fEv< W  
　　联产品成本计算(joint products costing) HN~v&,  
　　生产成本汇总程序(accumulation process of procluction cost) yBD2  
　　制造费用差异(manufacturing expenses variance) j~,LoGuPh  
　　实际成本与估计成本(actual cost and estimated cost) 6Qzu
-  
　　工资费用分配(salary costs allocation) D-b2E6o6  
　　成本曲线(cost curve) 5s hu76  
　　农业生产成本(agriculture production cost) l:5CM[mZ  
　　原始成本和重置成本(original cost and replacement cost) y T1Qep  
　　工程施工成本 l_j<aCY?|  
　　直接成本与间接成本(direct cost and indirect cost) kT } '"  
　　可控成本(controllable cost) ek;&<Z_ ]  
　　制造费用分配(manufacturing expenses allocation) ah!O&ECh  
　　理论成本与应用成本(theory cost and practice cost) 4W//Oc@e  
　　辅助生产成本分配(auxiliary production cost allocation) u6S0t?Udap  
　　期间,费用 h,WY2Hr  
　　成本控制程序(procedure of cost control) ?3"D| cS1  
　　成本记录(cost entry, cost recorder cost agenda) Jn <^Q7N  
　　成本计算分批法(job costing method) a@_
Cx  
　　成本计算分步法 jcv1z v.  
　　直接人工成本差异(direct labor variance) ^]lwd"$  
　　成本控制方法(cost control method)