[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 yKR0]6ahA  
　　股本 Share capital p^_E7k<ag  
　　已归还投资 Investment returned mPHn &4  
　　利润分配-其他转入 Profit appropriation - other transfer in t
>89( k  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )3i}(h0  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5H_%inWM  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2i);2>HLG  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -e_+x'uF  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \R&4Nu2F  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Nkfu k  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4uip!@$K  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 51oZw%os=  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )N QtjB$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {},rbQ -  
　　期初未分配利润 Retained earnings, beginning of the year }K=TB}yY  
　　资本公积-股本溢价 Capital surplus - share premium /Cd`h;#@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ov{f
O  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v2<roG6.V  
　　资本公积-股权投资准备 Capital surplus - investment reserve *b"(r|Ko  
　　资本公积-拨款转入 Capital surplus - subsidiary [kqxC  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *"E?n>b  
　　资本公积-其他 Capital surplus - others @Kri)U i
 
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k fx<T  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qL^ }t_>  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]y6`9p  
　　盈余公积-储备基金 Surplus reserve - reserve fund ZyqTtA!A  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund g0.D36  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment YWA:741  
　　主营业务收入 Sales @URLFMFi  
　　主营业务成本 Cost of sales H 3 _7a9  
　　主营业务税金及附加 Sales tax (sw1HR  
　　营业费用 Operating expenses "m]"%MU78  
　　管理费用 General and administrative expenses z`uqK!v(K  
　　财务费用 Financial expenses fSp(}'m2L  
　　投资收益 Investment income l79jd%/m  
　　其他业务收入 Other operating income P[{w23`4  
　　营业外收入 Non-operating income ^o't&  
　　补贴收入 Subsidy income  P9J3Ii!  
　　其他业务支出 Other operating expenses v>Il#  
　　营业外支出 Non-operating expenses `4s5yNUi=  
　　所得税 Income tax /2oTqEqaV  
　　直接人工成本差异(direct labor variance) Yt*M|0bL  
　　直接材料成本差异(direct material variance) zY8"\ZB  
　　在产品计价(work-in-process costing) 0_bt*.wI+  
　　联产品成本计算(joint products costing) GK}?*Lfs  
　　生产成本汇总程序(accumulation process of procluction cost) . iq.
H  
　　制造费用差异(manufacturing expenses variance) $4kc i@.  
　　实际成本与估计成本(actual cost and estimated cost) R~b9 )  
　　工资费用分配(salary costs allocation) S>7Zq5*  
　　成本曲线(cost curve) ^ j@Q2>&?  
　　农业生产成本(agriculture production cost) mM~!68lR  
　　原始成本和重置成本(original cost and replacement cost)  1$idF  
　　工程施工成本 *Rshzv[  
　　直接成本与间接成本(direct cost and indirect cost) S6H=(l58  
　　可控成本(controllable cost) PKC``+Ki  
　　制造费用分配(manufacturing expenses allocation) MAR kTxzi  
　　理论成本与应用成本(theory cost and practice cost) ac.O#6&  
　　辅助生产成本分配(auxiliary production cost allocation) #I@]8U#,":  
　　期间,费用 sXTt)J  
　　成本控制程序(procedure of cost control) 4:cbasy  
　　成本记录(cost entry, cost recorder cost agenda) ORa!84L  
　　成本计算分批法(job costing method) BmrP]3W?  
　　成本计算分步法 0[D5]mcv  
　　直接人工成本差异(direct labor variance) &+`l $h  
　　成本控制方法(cost control method)