[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 7"eIZ  
　　股本 Share capital "a _S7K  
　　已归还投资 Investment returned Ozulp(8*  
　　利润分配-其他转入 Profit appropriation - other transfer in vGH]7jht  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]We0 RD"+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !#5y%Bf  
　　利润分配-提取储备基金 Profit appropriation - reserve fund PHez5}T  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o|n+;h  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \(?d2$0m  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit SRHD"r^@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends A[Ce3m  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H93ug1,  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,rY}IwMw  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9$(N q  
　　期初未分配利润 Retained earnings, beginning of the year 2c,w 4rK  
　　资本公积-股本溢价 Capital surplus - share premium P$O@G$n  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve MD0d  
　　资本公积-接受现金捐赠 Capital surplus - cash donation bLggh]Fh  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~T._v;IT  
　　资本公积-拨款转入 Capital surplus - subsidiary sV%=z}n=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation /K,@{__JP  
　　资本公积-其他 Capital surplus - others Zic:d-Q47  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Uu`}| &@i  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;8]Hw a1!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mCI5^%*0jQ  
　　盈余公积-储备基金 Surplus reserve - reserve fund NP.qh1{NP  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .(Z^}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment tsB}'+!v#  
　　主营业务收入 Sales je:J`4k$  
　　主营业务成本 Cost of sales !*wd d8
 
　　主营业务税金及附加 Sales tax +,ld;NM{  
　　营业费用 Operating expenses @71y:)W<  
　　管理费用 General and administrative expenses <qoPBm])  
　　财务费用 Financial expenses 6il+hz2&lH  
　　投资收益 Investment income p8CaD4bE  
　　其他业务收入 Other operating income > ^f]Lgp  
　　营业外收入 Non-operating income #b&=CsW`  
　　补贴收入 Subsidy income ^sJp!hi4=)  
　　其他业务支出 Other operating expenses Ej@N}r>X  
　　营业外支出 Non-operating expenses 'F1<m^  
　　所得税 Income tax Ac>GF  
　　直接人工成本差异(direct labor variance) P6'0:M@5  
　　直接材料成本差异(direct material variance) 4%>tk 8 [  
　　在产品计价(work-in-process costing) >LU
!Z  
　　联产品成本计算(joint products costing) \3t)7.:4  
　　生产成本汇总程序(accumulation process of procluction cost) ?G5,x  
　　制造费用差异(manufacturing expenses variance) ZI!;
~q  
　　实际成本与估计成本(actual cost and estimated cost) SwH#=hg  
　　工资费用分配(salary costs allocation) T!pHT'J  
　　成本曲线(cost curve) kgX"I ?>d  
　　农业生产成本(agriculture production cost) bOlb  
　　原始成本和重置成本(original cost and replacement cost) fb!>@@9Z  
　　工程施工成本 0w$1Yx~C  
　　直接成本与间接成本(direct cost and indirect cost) *u34~v16,  
　　可控成本(controllable cost) k~1{|HxrE  
　　制造费用分配(manufacturing expenses allocation) y$|O E%S  
　　理论成本与应用成本(theory cost and practice cost) U,`F2yD/!  
　　辅助生产成本分配(auxiliary production cost allocation) ?l 0WuU  
　　期间,费用 K+U0YMRmz  
　　成本控制程序(procedure of cost control) y|#Fu  
　　成本记录(cost entry, cost recorder cost agenda) yA< \?Ps  
　　成本计算分批法(job costing method) %G]WOq=q  
　　成本计算分步法 rI
j B{X{Z  
　　直接人工成本差异(direct labor variance) Js,.$t  
　　成本控制方法(cost control method)