[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 Fi8#r)G.  
　　股本 Share capital >c30kpG g  
　　已归还投资 Investment returned q]\GBRp  
　　利润分配-其他转入 Profit appropriation - other transfer in Qz4n%
|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vxZ :l  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iF^   
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2t}^8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f?BApm  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund A$1Gc>C  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit kE[Hq-J=N  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L|y9T{s  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H[[#h=r0f  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aB^`3J  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares LUKt!I0l  
　　期初未分配利润 Retained earnings, beginning of the year njGZ#{"eC  
　　资本公积-股本溢价 Capital surplus - share premium XY)I~6$Y  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u;Rm/.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation S%IhpTSe6  
　　资本公积-股权投资准备 Capital surplus - investment reserve z/
P^Bx]r  
　　资本公积-拨款转入 Capital surplus - subsidiary OhiY <  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
t2_pwd*B  
　　资本公积-其他 Capital surplus - others hOM#j  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #!7 b3>}  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve YgR}y+q^6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e\95X{_'  
　　盈余公积-储备基金 Surplus reserve - reserve fund i~ITRi@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund fl+dL#]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #v\o@ArX  
　　主营业务收入 Sales 20`QA u)'  
　　主营业务成本 Cost of sales cL+bMM$4r~  
　　主营业务税金及附加 Sales tax 5c 69M5  
　　营业费用 Operating expenses /D,<2>o  
　　管理费用 General and administrative expenses *T-v^ndJh  
　　财务费用 Financial expenses uZXG"  
　　投资收益 Investment income U}c05GiQw  
　　其他业务收入 Other operating income `7 3I}%?  
　　营业外收入 Non-operating income tk66Ggi[K  
　　补贴收入 Subsidy income cNG`-+U'  
　　其他业务支出 Other operating expenses u,`cmyZ  
　　营业外支出 Non-operating expenses Noi+mL  
　　所得税 Income tax 7R#$Hm  
　　直接人工成本差异(direct labor variance) W.7XShwd*2  
　　直接材料成本差异(direct material variance) % ou
@Y`  
　　在产品计价(work-in-process costing) g93H
l&  
　　联产品成本计算(joint products costing) L8~zQV$h  
　　生产成本汇总程序(accumulation process of procluction cost) k.?@qCs[  
　　制造费用差异(manufacturing expenses variance) LPS]TG\  
　　实际成本与估计成本(actual cost and estimated cost) OR<%h/ \f  
　　工资费用分配(salary costs allocation) H:4?sR3  
　　成本曲线(cost curve) h:Hpz  
　　农业生产成本(agriculture production cost) eeCrH
t4;  
　　原始成本和重置成本(original cost and replacement cost) qK,PuD7i"  
　　工程施工成本 KA{JSi  
　　直接成本与间接成本(direct cost and indirect cost) c3!YA"5  
　　可控成本(controllable cost) gT#hF]c:  
　　制造费用分配(manufacturing expenses allocation) _qjkiKm?1F  
　　理论成本与应用成本(theory cost and practice cost) Z ItS(oJ.  
　　辅助生产成本分配(auxiliary production cost allocation) LDYk\[81  
　　期间,费用 wj-z;YCV  
　　成本控制程序(procedure of cost control) AI9#\$aGV  
　　成本记录(cost entry, cost recorder cost agenda) *DuP~8  
　　成本计算分批法(job costing method) H{+[ ,l  
　　成本计算分步法 <]'1YDA
 
　　直接人工成本差异(direct labor variance) !"bU|a  
　　成本控制方法(cost control method)