[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 :B#EqeI  
　　股本 Share capital Md(JIlh3  
　　已归还投资 Investment returned *M!kA65'  
　　利润分配-其他转入 Profit appropriation - other transfer in <A~GW 'HB  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m^$5K's&  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |Mg }2!/L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :k!j"@r  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;bHfn-X  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund , p0KLU\-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 9G:TW|)L[Q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends QJ<[Zx  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4UCwT1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NXgRNca  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >iy^$bqF  
　　期初未分配利润 Retained earnings, beginning of the year Jirct,k  
　　资本公积-股本溢价 Capital surplus - share premium Z*bC#s?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `
mErF%b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation J~J@ ]5/  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]t/f<jKN^  
　　资本公积-拨款转入 Capital surplus - subsidiary |QYZRz  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?:}Pa<D&K  
　　资本公积-其他 Capital surplus - others 9y+[o
  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7z<Cu<  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KSOO?X0j  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,+-?Zv 2  
　　盈余公积-储备基金 Surplus reserve - reserve fund '0Zm#g  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }'`xu9<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment EhXiv#CZ  
　　主营业务收入 Sales "|4jPza  
　　主营业务成本 Cost of sales kME^tpji  
　　主营业务税金及附加 Sales tax PRpE$`WK  
　　营业费用 Operating expenses zUQe0Gc.b^  
　　管理费用 General and administrative expenses a;&}zcc*  
　　财务费用 Financial expenses ~PYFYjHC  
　　投资收益 Investment income PPgW ^gj  
　　其他业务收入 Other operating income ,Oi^ySn  
　　营业外收入 Non-operating income 4g!7 4a  
　　补贴收入 Subsidy income 6F ;Or  
　　其他业务支出 Other operating expenses WD;)VsP  
　　营业外支出 Non-operating expenses DyX0xx^  
　　所得税 Income tax *:#Z+7x ]  
　　直接人工成本差异(direct labor variance) n!?r }n8  
　　直接材料成本差异(direct material variance) e`ex]py<C  
　　在产品计价(work-in-process costing) ?waebuj>  
　　联产品成本计算(joint products costing) c(:Oyba  
　　生产成本汇总程序(accumulation process of procluction cost) hNVMz`r  
　　制造费用差异(manufacturing expenses variance) P C
sK()  
　　实际成本与估计成本(actual cost and estimated cost) ?360SQ<  
　　工资费用分配(salary costs allocation) BvI 0v:  
　　成本曲线(cost curve) /hfUPO5  
　　农业生产成本(agriculture production cost) _FFv#R*4  
　　原始成本和重置成本(original cost and replacement cost) ]-EN/V  
　　工程施工成本 @H4wHlb  
　　直接成本与间接成本(direct cost and indirect cost) <{ #<5 8  
　　可控成本(controllable cost) hg#c[sZL  
　　制造费用分配(manufacturing expenses allocation) ~ a>S#S  
　　理论成本与应用成本(theory cost and practice cost) '8={ sMy  
　　辅助生产成本分配(auxiliary production cost allocation) 7 V/
Zr  
　　期间,费用 _Ff
".t<"  
　　成本控制程序(procedure of cost control) [k~C+FI  
　　成本记录(cost entry, cost recorder cost agenda) GDmv0V$6  
　　成本计算分批法(job costing method) Cn/q=  
　　成本计算分步法 }JGq
1  
　　直接人工成本差异(direct labor variance) ?Hk.|5A}  
　　成本控制方法(cost control method)