[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 @WQK>-=(3  
　　股本 Share capital L4b:F0  
　　已归还投资 Investment returned kaxvPv1  
　　利润分配-其他转入 Profit appropriation - other transfer in '8fk+>M  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve DNR~_3Aq  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kdxz!  
　　利润分配-提取储备基金 Profit appropriation - reserve fund  ],ZzI  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund A%Xt|=^_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [97KBoSU  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <W`#gn0b6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends :LWn<,4F&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E]J:~H'E r  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yMZHUd  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PN$X N<  
　　期初未分配利润 Retained earnings, beginning of the year Cv>o.Bp|  
　　资本公积-股本溢价 Capital surplus - share premium G/d4f?RU  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BaO1/zk  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :qR=>n=  
　　资本公积-股权投资准备 Capital surplus - investment reserve xy8#2  
　　资本公积-拨款转入 Capital surplus - subsidiary 6oinidB[l  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation p1D[YeF4  
　　资本公积-其他 Capital surplus - others Z2Zq'3*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jSOS}!=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]&ixhW  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0l=+$&D  
　　盈余公积-储备基金 Surplus reserve - reserve fund V $|<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q\ Gq|e*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9'DtaTmGW  
　　主营业务收入 Sales 4g}FB+[u  
　　主营业务成本 Cost of sales /({;0 I*!i  
　　主营业务税金及附加 Sales tax `gpQW~*R-;  
　　营业费用 Operating expenses FG%j{_Ez  
　　管理费用 General and administrative expenses TZ;p0^(  
　　财务费用 Financial expenses ]WUC:6x  
　　投资收益 Investment income =39 ?:VoD  
　　其他业务收入 Other operating income w-b' LP  
　　营业外收入 Non-operating income e,k2vp!<&  
　　补贴收入 Subsidy income c=[q(|+O!  
　　其他业务支出 Other operating expenses K9[e>  
　　营业外支出 Non-operating expenses Jz:r7w{4eB  
　　所得税 Income tax 16X@^j_   
　　直接人工成本差异(direct labor variance) cBYfXI0`  
　　直接材料成本差异(direct material variance)  :Pq.,s  
　　在产品计价(work-in-process costing) 3Db3xN  
　　联产品成本计算(joint products costing) *U=]@I}J  
　　生产成本汇总程序(accumulation process of procluction cost) Sd))vS^g  
　　制造费用差异(manufacturing expenses variance) ~=&t0D  
　　实际成本与估计成本(actual cost and estimated cost) 0rokR&Y-d  
　　工资费用分配(salary costs allocation) dQgk.
k  
　　成本曲线(cost curve) lFUWV)J\  
　　农业生产成本(agriculture production cost) tfkr+ /  
　　原始成本和重置成本(original cost and replacement cost) BHj\G7,S  
　　工程施工成本 ?$z .K>S5  
　　直接成本与间接成本(direct cost and indirect cost) $P: O/O=>  
　　可控成本(controllable cost) 'R9g7,53R  
　　制造费用分配(manufacturing expenses allocation) U@Tj B  
　　理论成本与应用成本(theory cost and practice cost) -6=<#9R  
　　辅助生产成本分配(auxiliary production cost allocation) U>S`k6  
　　期间,费用 7OVbP%n)d2  
　　成本控制程序(procedure of cost control) h?UVDzI!O  
　　成本记录(cost entry, cost recorder cost agenda) hzY[ G:  
　　成本计算分批法(job costing method) i3mAfDF  
　　成本计算分步法 y69J%/c ra  
　　直接人工成本差异(direct labor variance)  cPn+<M#  
　　成本控制方法(cost control method)