[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 X]ow5{e  
　　股本 Share capital g^ZsV:D  
　　已归还投资 Investment returned ]L#6'|W  
　　利润分配-其他转入 Profit appropriation - other transfer in i1k(3:ay<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WBD e`  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve rqbX9M^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qD=o;:~Km  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NBHS   
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "9,z"k  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit y^7;I-  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Jlw%t!Kx  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bh9
rsRb}O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends to{/@^ D  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,_;+H*H>
"  
　　期初未分配利润 Retained earnings, beginning of the year ru[W?O"  
　　资本公积-股本溢价 Capital surplus - share premium v$c*3H.seM  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d#
P3 <  
　　资本公积-接受现金捐赠 Capital surplus - cash donation PhF.\Wb  
　　资本公积-股权投资准备 Capital surplus - investment reserve $MD|YW5  
　　资本公积-拨款转入 Capital surplus - subsidiary V\Oe]w  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~>u]ow=  
　　资本公积-其他 Capital surplus - others V^fSrW]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >^}nk04  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve QWVH4rg  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &Fo)ea  
　　盈余公积-储备基金 Surplus reserve - reserve fund #v!(uuq,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund *#+e_)d  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment qj*IKS  
　　主营业务收入 Sales [=M0%"  
　　主营业务成本 Cost of sales Lt ;!q b.  
　　主营业务税金及附加 Sales tax &2IrST{d:V  
　　营业费用 Operating expenses @i'24Q[6  
　　管理费用 General and administrative expenses EWuuNf  
　　财务费用 Financial expenses ]"bkB+I  
　　投资收益 Investment income ]-h$CJSY  
　　其他业务收入 Other operating income _=W ^#z  
　　营业外收入 Non-operating income YT7,=k _  
　　补贴收入 Subsidy income UB[tYZ  
　　其他业务支出 Other operating expenses 3 $7TeqfAC  
　　营业外支出 Non-operating expenses vzD3_ ?D  
　　所得税 Income tax BG:l Zj'I  
　　直接人工成本差异(direct labor variance) Kq!E<|yM  
　　直接材料成本差异(direct material variance) 8tq6.%\  
　　在产品计价(work-in-process costing) Z#7T!/28  
　　联产品成本计算(joint products costing) xbJ@z{  
　　生产成本汇总程序(accumulation process of procluction cost) hnWo.5;$  
　　制造费用差异(manufacturing expenses variance) XVwaX2=L  
　　实际成本与估计成本(actual cost and estimated cost) :&D>?{b0  
　　工资费用分配(salary costs allocation)
Uw R,U#d  
　　成本曲线(cost curve) V_Z~$  
　　农业生产成本(agriculture production cost) #N%ATV  
　　原始成本和重置成本(original cost and replacement cost) }#~@HM>6Z  
　　工程施工成本 0CXh|AU  
　　直接成本与间接成本(direct cost and indirect cost) tI50z khaB  
　　可控成本(controllable cost) `:W
Vp~fn  
　　制造费用分配(manufacturing expenses allocation) 4T#B7wVoM  
　　理论成本与应用成本(theory cost and practice cost) |lH~nU.*  
　　辅助生产成本分配(auxiliary production cost allocation) W\09hZ
6  
　　期间,费用 Ju5<wjQR\  
　　成本控制程序(procedure of cost control) H
':dLR  
　　成本记录(cost entry, cost recorder cost agenda) VYw vT0  
　　成本计算分批法(job costing method) i8R.Wl$l  
　　成本计算分步法 Q*wub9  
　　直接人工成本差异(direct labor variance) jR~2mf!h*e  
　　成本控制方法(cost control method)