[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 ="H%6S4'  
　　股本 Share capital ~~P5k:  
　　已归还投资 Investment returned @mBQ?;qlK  
　　利润分配-其他转入 Profit appropriation - other transfer in 0+ '&`Q
!u  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WwFm*4{[o  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dT8S~-d%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Q&;9x?e  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :cECRm*  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +sA2WK]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *^4"5X@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends :Yl-w-oe  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V!=,0zy~Z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3"i-o$P  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares N+xP26D8  
　　期初未分配利润 Retained earnings, beginning of the year J@'wf8Ub  
　　资本公积-股本溢价 Capital surplus - share premium /SB;Von  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  (ZizuHC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Vb_4f"  
　　资本公积-股权投资准备 Capital surplus - investment reserve !pW0qX\1n  
　　资本公积-拨款转入 Capital surplus - subsidiary x9g#<2w8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ND;#7/$>  
　　资本公积-其他 Capital surplus - others ~mxO7cy5Cg  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Lq^)R  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xp{tw $  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve n84|{l581  
　　盈余公积-储备基金 Surplus reserve - reserve fund n\53wh@+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \8cx6 G'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment AkV#J, 3LC  
　　主营业务收入 Sales vE
?G7%,  
　　主营业务成本 Cost of sales u6agoK|^9  
　　主营业务税金及附加 Sales tax b$joY*< 6  
　　营业费用 Operating expenses pnOAs&QAm  
　　管理费用 General and administrative expenses da(<K}  
　　财务费用 Financial expenses ^h6tr8yn  
　　投资收益 Investment income T
8g$uFo  
　　其他业务收入 Other operating income 6_Y,eL]"  
　　营业外收入 Non-operating income 6&x@.1('z  
　　补贴收入 Subsidy income /4Gt{ygSr  
　　其他业务支出 Other operating expenses 25?6gu*Z  
　　营业外支出 Non-operating expenses &QgR*,5eo  
　　所得税 Income tax 4B.*g-L   
　　直接人工成本差异(direct labor variance) $&td=OK  
　　直接材料成本差异(direct material variance) l_p2Riv  
　　在产品计价(work-in-process costing) ,zjv7$L  
　　联产品成本计算(joint products costing) #6=  
　　生产成本汇总程序(accumulation process of procluction cost) 1+s;FJ2}  
　　制造费用差异(manufacturing expenses variance) &u !,Hp  
　　实际成本与估计成本(actual cost and estimated cost) [W&T(%(W-  
　　工资费用分配(salary costs allocation) O0.*Pmt  
　　成本曲线(cost curve) KWHY4  
　　农业生产成本(agriculture production cost) ZECfR>`x  
　　原始成本和重置成本(original cost and replacement cost) fJg+Ryo  
　　工程施工成本 k_#)Tw*  
　　直接成本与间接成本(direct cost and indirect cost) })%{AfDRF  
　　可控成本(controllable cost) `c$V$/IT  
　　制造费用分配(manufacturing expenses allocation) 2^7`mES  
　　理论成本与应用成本(theory cost and practice cost) @yYkti;4-  
　　辅助生产成本分配(auxiliary production cost allocation) !a\^Sk /  
　　期间,费用 ?J0y|  
　　成本控制程序(procedure of cost control) %N._w!N<5n  
　　成本记录(cost entry, cost recorder cost agenda) i ct])  
　　成本计算分批法(job costing method) _[BP0\dPW  
　　成本计算分步法 J&_n9$  
　　直接人工成本差异(direct labor variance) RRJ%:5&  
　　成本控制方法(cost control method)