[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 u>Rb ?`  
　　股本 Share capital Nrah;i+H\o  
　　已归还投资 Investment returned p1D[YeF4  
　　利润分配-其他转入 Profit appropriation - other transfer in (=16PYs  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -UZ@G~K  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "c(Sysl.L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @)>D)
)+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund aZe
t0?Qr  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 'JdkUhq1V  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit x lsqj`=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends fa&-. *  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve WKpA|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
yoRU_%xA  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tp:\j@dB  
　　期初未分配利润 Retained earnings, beginning of the year =H %-.m'f2  
　　资本公积-股本溢价 Capital surplus - share premium .lBgp=!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -ZW3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (>=7ng
^  
　　资本公积-股权投资准备 Capital surplus - investment reserve :s-o0$PlJ  
　　资本公积-拨款转入 Capital surplus - subsidiary DY{cQb  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation oyk>vIZ  
　　资本公积-其他 Capital surplus - others BPqGJ7@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yMc:n"-[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G~wFnl%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $&Kq*m 0g  
　　盈余公积-储备基金 Surplus reserve - reserve fund Z,c,G2D  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund o<l 2r  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment GIftrYr  
　　主营业务收入 Sales LF?P> 1%-  
　　主营业务成本 Cost of sales mPPk)qy  
　　主营业务税金及附加 Sales tax H]\Zn%.#  
　　营业费用 Operating expenses dQgk.
k  
　　管理费用 General and administrative expenses xMs]Hs  
　　财务费用 Financial expenses tfkr+ /  
　　投资收益 Investment income #hL*rbpT  
　　其他业务收入 Other operating income fd8!KO  
　　营业外收入 Non-operating income $P: O/O=>  
　　补贴收入 Subsidy income 'R9g7,53R  
　　其他业务支出 Other operating expenses 'PlaMOy  
　　营业外支出 Non-operating expenses ? 0<w  
　　所得税 Income tax `@`1pOb  
　　直接人工成本差异(direct labor variance) Qn:kz*:  
　　直接材料成本差异(direct material variance) _2hXa!yO  
　　在产品计价(work-in-process costing) @!Hr|k|  
　　联产品成本计算(joint products costing) _7kM]">j  
　　生产成本汇总程序(accumulation process of procluction cost) +m,!e*g  
　　制造费用差异(manufacturing expenses variance) *zVvQ=  
　　实际成本与估计成本(actual cost and estimated cost) oc{EuW{Ag  
　　工资费用分配(salary costs allocation) 7m9"8   
　　成本曲线(cost curve) ?Qqd "=k4  
　　农业生产成本(agriculture production cost) 'GJVWpvUU  
　　原始成本和重置成本(original cost and replacement cost) .G>t72DpU  
　　工程施工成本 BF8"rq}r0  
　　直接成本与间接成本(direct cost and indirect cost) mzD^Y<LTd  
　　可控成本(controllable cost) 7ODaX.t->  
　　制造费用分配(manufacturing expenses allocation) 9.M{M06;  
　　理论成本与应用成本(theory cost and practice cost) 6'OO-o  
　　辅助生产成本分配(auxiliary production cost allocation) Eff\Aq{  
　　期间,费用 |@j_2Q,  
　　成本控制程序(procedure of cost control) ~ eN8|SR  
　　成本记录(cost entry, cost recorder cost agenda) Vf-5&S&9  
　　成本计算分批法(job costing method) 0O2n/`'  
　　成本计算分步法 )%Y IGV; &  
　　直接人工成本差异(direct labor variance) $E(XjuS  
　　成本控制方法(cost control method)