[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 O1]L4V1iH  
　　股本 Share capital `#J0@ -  
　　已归还投资 Investment returned r Z)?uqa  
　　利润分配-其他转入 Profit appropriation - other transfer in t*J*?Ma  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "Bn8WT2?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m ioNMDG  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 'y_<O|-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -|_#6-9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pe%$(%@v  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit /<zBjvr%%  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $D&N^ }alW  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f0Wbc\L[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d!>.$|b  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <KB V  
　　期初未分配利润 Retained earnings, beginning of the year -(~OzRfYi  
　　资本公积-股本溢价 Capital surplus - share premium [{@0/5i  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jgpSFb<9F  
　　资本公积-接受现金捐赠 Capital surplus - cash donation f)'mpp^  
　　资本公积-股权投资准备 Capital surplus - investment reserve _TLB1T^/4  
　　资本公积-拨款转入 Capital surplus - subsidiary aUZh_<@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =emcs%  
　　资本公积-其他 Capital surplus - others )DG>omCY  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ZH<:g6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zH)M,+P  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dbVMG-z8  
　　盈余公积-储备基金 Surplus reserve - reserve fund nLvF^%P8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3fBV SFVS  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment AT{rg/oSf  
　　主营业务收入 Sales UA0 j#  
　　主营业务成本 Cost of sales uE'O}Y95  
　　主营业务税金及附加 Sales tax 8GN_3pT  
　　营业费用 Operating expenses bfV&z+Rv-5  
　　管理费用 General and administrative expenses
.m gm1zz  
　　财务费用 Financial expenses Py72:;wn  
　　投资收益 Investment income vw  
　　其他业务收入 Other operating income y]U]b G{  
　　营业外收入 Non-operating income 4-r5C5o,W  
　　补贴收入 Subsidy income nY)H-u^  
　　其他业务支出 Other operating expenses \>]C  
　　营业外支出 Non-operating expenses V9:Jz Q=?`  
　　所得税 Income tax nhdOo
  
　　直接人工成本差异(direct labor variance) j0wpaIp  
　　直接材料成本差异(direct material variance) Q4R*yRk
 
　　在产品计价(work-in-process costing) (/qOY  
　　联产品成本计算(joint products costing) E3 vYVuw  
　　生产成本汇总程序(accumulation process of procluction cost) nDU=B.?E{O  
　　制造费用差异(manufacturing expenses variance) \#(tI3  
　　实际成本与估计成本(actual cost and estimated cost) fw3P?_4;*  
　　工资费用分配(salary costs allocation) V<A$eb>6  
　　成本曲线(cost curve) 1Qk]?R/DN  
　　农业生产成本(agriculture production cost) [C^&iLX/F*  
　　原始成本和重置成本(original cost and replacement cost) UTS.o#d  
　　工程施工成本 tv 7"4$T  
　　直接成本与间接成本(direct cost and indirect cost) nRHxbE}::  
　　可控成本(controllable cost) MBn ZO  
　　制造费用分配(manufacturing expenses allocation) 2L(\-]%f  
　　理论成本与应用成本(theory cost and practice cost) Z#NEa.]  
　　辅助生产成本分配(auxiliary production cost allocation) <p5?yF  
　　期间,费用  DJJd_  
　　成本控制程序(procedure of cost control)  -]. a0  
　　成本记录(cost entry, cost recorder cost agenda) E (.~[-K4  
　　成本计算分批法(job costing method) /UG]hJ-wn  
　　成本计算分步法 E=# O|[=  
　　直接人工成本差异(direct labor variance) w!|jL $5L  
　　成本控制方法(cost control method)