[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 J.rS@Z`~7  
　　股本 Share capital ScJ:F-@>  
　　已归还投资 Investment returned (&m1*  
　　利润分配-其他转入 Profit appropriation - other transfer in {W?!tD43"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X)SUFhP\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HV!P]82Pa  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6No.2Oo  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ybJa:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;7Qem
&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ZS:[ZehF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends !& c%! *  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gS(JgN  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hak#Iz0[C  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o,k#ft<  
　　期初未分配利润 Retained earnings, beginning of the year 6iQqOAG  
　　资本公积-股本溢价 Capital surplus - share premium <;i&-,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "Io-%Su+  
　　资本公积-接受现金捐赠 Capital surplus - cash donation NZ`6iK-V_  
　　资本公积-股权投资准备 Capital surplus - investment reserve ip'v<%,Q3"  
　　资本公积-拨款转入 Capital surplus - subsidiary _`Kh8G {e  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -6 v?iiZr  
　　资本公积-其他 Capital surplus - others G%gdI3h1Z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6AD&%v  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p,WBF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve h%:wIkZ/  
　　盈余公积-储备基金 Surplus reserve - reserve fund N+SA$wG  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund CWs;1`aP  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment >ptI!\i}  
　　主营业务收入 Sales XF{2'x_R  
　　主营业务成本 Cost of sales DvEII'-h  
　　主营业务税金及附加 Sales tax .*k!Zl*  
　　营业费用 Operating expenses 'PMzm/;8st  
　　管理费用 General and administrative expenses 1slt[&4N  
　　财务费用 Financial expenses f
`8fNt  
　　投资收益 Investment income *y"|/_ *  
　　其他业务收入 Other operating income qyyLU@hd  
　　营业外收入 Non-operating income Zo-Au  
　　补贴收入 Subsidy income Z[+Qf3j}o6  
　　其他业务支出 Other operating expenses HH !SqkwT  
　　营业外支出 Non-operating expenses ?Wt_Obl  
　　所得税 Income tax "6$+B/5  
　　直接人工成本差异(direct labor variance) $o\Uq  
　　直接材料成本差异(direct material variance) +$~HRbo  
　　在产品计价(work-in-process costing) Zfu" 8fX  
　　联产品成本计算(joint products costing) VyU!r* o  
　　生产成本汇总程序(accumulation process of procluction cost) *|+ ~V/#  
　　制造费用差异(manufacturing expenses variance) LY0/\Z"N  
　　实际成本与估计成本(actual cost and estimated cost) ,v| vgt  
　　工资费用分配(salary costs allocation) fZd~},X  
　　成本曲线(cost curve) RAyR&p  
　　农业生产成本(agriculture production cost) 7Ph+Vs+h  
　　原始成本和重置成本(original cost and replacement cost) b=Sl`&A  
　　工程施工成本 If9!S} wa  
　　直接成本与间接成本(direct cost and indirect cost) }=3W(1cu-  
　　可控成本(controllable cost) JvUHoc$sI  
　　制造费用分配(manufacturing expenses allocation) I@a7!ugU65  
　　理论成本与应用成本(theory cost and practice cost) -JF|770i  
　　辅助生产成本分配(auxiliary production cost allocation) Qe/=(P<  
　　期间,费用 `~t$k7wm=  
　　成本控制程序(procedure of cost control) Iq": U  
　　成本记录(cost entry, cost recorder cost agenda) CQY/q@7  
　　成本计算分批法(job costing method) A%M&{S'+|X  
　　成本计算分步法 `|JQ) !Agx  
　　直接人工成本差异(direct labor variance) sEfGf.  
　　成本控制方法(cost control method)