[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 2aje $w-  
　　股本 Share capital }C&c=3V  
　　已归还投资 Investment returned ]VYl Eqe  
　　利润分配-其他转入 Profit appropriation - other transfer in ToJru  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \!V6` @0KC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +li^0+3-'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [sk"2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund : }IS=A  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (P>vI'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit N8{>M,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends U;q)01   
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X*yl%V  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >SGSn/AJi  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |B`tRq  
　　期初未分配利润 Retained earnings, beginning of the year (_08?cN  
　　资本公积-股本溢价 Capital surplus - share premium zn~m;0Xi  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9,c>H6R7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  Fszk?0T  
　　资本公积-股权投资准备 Capital surplus - investment reserve /&dt!.WY^  
　　资本公积-拨款转入 Capital surplus - subsidiary n|
*V 8VaL  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation y d$37G|n  
　　资本公积-其他 Capital surplus - others vxt^rBA  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve nz',Zm},  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d#tUG~jc  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4yM8W\je  
　　盈余公积-储备基金 Surplus reserve - reserve fund *Sf^()5C,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund rh l5r"%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment XHg%X  
　　主营业务收入 Sales TatyD**(  
　　主营业务成本 Cost of sales I(CI')Q  
　　主营业务税金及附加 Sales tax ~G eYB6F  
　　营业费用 Operating expenses DRIv<=Bt  
　　管理费用 General and administrative expenses )AoFd>  
　　财务费用 Financial expenses o%5bg(  
　　投资收益 Investment income >dl!Ep  
　　其他业务收入 Other operating income ZD{srEa/a  
　　营业外收入 Non-operating income mC7Y *  
　　补贴收入 Subsidy income @6!JW(,]\  
　　其他业务支出 Other operating expenses Z9D4;1  
　　营业外支出 Non-operating expenses W<L6,  
　　所得税 Income tax 31C]TdJ  
　　直接人工成本差异(direct labor variance) _YS+{0 Vq%  
　　直接材料成本差异(direct material variance) IXN4?=)I  
　　在产品计价(work-in-process costing) &F}+U#H  
　　联产品成本计算(joint products costing) lBdF9F<  
　　生产成本汇总程序(accumulation process of procluction cost) Mt Z(\&~  
　　制造费用差异(manufacturing expenses variance) GXRjR\Ch  
　　实际成本与估计成本(actual cost and estimated cost) +*DX(v"BH  
　　工资费用分配(salary costs allocation) l}2WW1b(  
　　成本曲线(cost curve) #c>MUC(?s:  
　　农业生产成本(agriculture production cost) u3:Qt2^S  
　　原始成本和重置成本(original cost and replacement cost) ftPw6  
　　工程施工成本 20qVzXi  
　　直接成本与间接成本(direct cost and indirect cost) #0D.37R+k  
　　可控成本(controllable cost) }(K6 YL  
　　制造费用分配(manufacturing expenses allocation) o4;Nb|kk9+  
　　理论成本与应用成本(theory cost and practice cost) NLl~/smMS  
　　辅助生产成本分配(auxiliary production cost allocation) "/?qT;<$)  
　　期间,费用 kU/=Du  
　　成本控制程序(procedure of cost control) $hQg+nY.  
　　成本记录(cost entry, cost recorder cost agenda) ? ^CGJ1  
　　成本计算分批法(job costing method) <yPHdbF  
　　成本计算分步法 03o3[g?  
　　直接人工成本差异(direct labor variance) [BBKj)IK  
　　成本控制方法(cost control method)