[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 R 2uo ZA,  
　　股本 Share capital I3QK~ V*j)  
　　已归还投资 Investment returned :, $:@  
　　利润分配-其他转入 Profit appropriation - other transfer in I| qoHN,g  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #Al.Itj  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )miY>7K  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |->{NUZ{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Lrgv:n  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j4L )D  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit s+>VqyHgf  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends XSkN
9LqZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve TC1#2nE&T  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D!kv+<+  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W$7 db%qFx  
　　期初未分配利润 Retained earnings, beginning of the year pOlo_na}[  
　　资本公积-股本溢价 Capital surplus - share premium . KJEA#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ep/4o<N(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation M7&u_Cn?  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7pDov@K<{  
　　资本公积-拨款转入 Capital surplus - subsidiary ^GG6%=g'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [H5TtsQ[  
　　资本公积-其他 Capital surplus - others [L 0`B9TD~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {x
e$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {yQeLION  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rr fL[  
　　盈余公积-储备基金 Surplus reserve - reserve fund V`$Jan  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund DTrS9j?z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment TQDb\d8,f  
　　主营业务收入 Sales 5K13   
　　主营业务成本 Cost of sales jy`jxOoG~Z  
　　主营业务税金及附加 Sales tax TSXa#
SKp  
　　营业费用 Operating expenses W8j)2nKD  
　　管理费用 General and administrative expenses "h'0&ZP~_  
　　财务费用 Financial expenses 7q*L-Xe]k  
　　投资收益 Investment income mHjds77e  
　　其他业务收入 Other operating income Q.Hy"~  
　　营业外收入 Non-operating income 7Wb:^.d g  
　　补贴收入 Subsidy income @ ^oOXc,r$  
　　其他业务支出 Other operating expenses
[$)C(1zY  
　　营业外支出 Non-operating expenses fyIL/7hzf4  
　　所得税 Income tax =D.M}xqo  
　　直接人工成本差异(direct labor variance) ,@ A1eX}  
　　直接材料成本差异(direct material variance) `T2RaWR4=  
　　在产品计价(work-in-process costing) 8FyJo.vr(  
　　联产品成本计算(joint products costing) *[jG^w0z8~  
　　生产成本汇总程序(accumulation process of procluction cost) WJBi#(SY  
　　制造费用差异(manufacturing expenses variance) ALS\}_8  
　　实际成本与估计成本(actual cost and estimated cost) ucQ2/B#'4l  
　　工资费用分配(salary costs allocation) DytH} U"  
　　成本曲线(cost curve) M 7BCBA  
　　农业生产成本(agriculture production cost) f^il|Obzl  
　　原始成本和重置成本(original cost and replacement cost) ;:Q 5?zM  
　　工程施工成本 > =-w2&  
　　直接成本与间接成本(direct cost and indirect cost) Z-;<R$  
　　可控成本(controllable cost) hD!W&Er  
　　制造费用分配(manufacturing expenses allocation) a9PSg/p  
　　理论成本与应用成本(theory cost and practice cost) PVvN
u5k  
　　辅助生产成本分配(auxiliary production cost allocation) 7E T^,6  
　　期间,费用 dABmK;  
　　成本控制程序(procedure of cost control) n5dFp%k  
　　成本记录(cost entry, cost recorder cost agenda) h')@NnFP1  
　　成本计算分批法(job costing method) .C(Ir  
　　成本计算分步法 Ub=g<MYHV  
　　直接人工成本差异(direct labor variance) 7UvfXzDNC  
　　成本控制方法(cost control method)