[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 xv4_q-r[  
　　股本 Share capital !ZPa
U11  
　　已归还投资 Investment returned Fc%@
  
　　利润分配-其他转入 Profit appropriation - other transfer in 8%nb1CA  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve s_}T-%\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve KWq7M8mq  
　　利润分配-提取储备基金 Profit appropriation - reserve fund VImcW;Xa  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t9685s  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,A T!:&<X  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Mhc!v, D$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \BOZhXfl'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P,^`|\#7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l*T>9yC  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i Tg?JoE2  
　　期初未分配利润 Retained earnings, beginning of the year EbZRU65J}O  
　　资本公积-股本溢价 Capital surplus - share premium Dm?>U1{   
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ke.{wh\0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;A^0="x&  
　　资本公积-股权投资准备 Capital surplus - investment reserve yKE[,"  
　　资本公积-拨款转入 Capital surplus - subsidiary 1,cd[^`.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %ux%=@%  
　　资本公积-其他 Capital surplus - others Wn;B~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Jh1Q)05  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
bi
wV7<  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @\-i3EhR  
　　盈余公积-储备基金 Surplus reserve - reserve fund l#7].-/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [$; \1P/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Nxk3uF^  
　　主营业务收入 Sales Cj~45)
r  
　　主营业务成本 Cost of sales f8]Qn8  
　　主营业务税金及附加 Sales tax En&bwLu:s  
　　营业费用 Operating expenses a*4"j2j v  
　　管理费用 General and administrative expenses _?UW,5=O  
　　财务费用 Financial expenses !'uLV#YEZ  
　　投资收益 Investment income K:}~8 P>^  
　　其他业务收入 Other operating income ogN/zIU+VA  
　　营业外收入 Non-operating income :00 #l]g0q  
　　补贴收入 Subsidy income /8!s C D  
　　其他业务支出 Other operating expenses cSdkhRAn  
　　营业外支出 Non-operating expenses |~'D8 g:Ak  
　　所得税 Income tax (hywT)#+  
　　直接人工成本差异(direct labor variance) Z4S0{
:XY  
　　直接材料成本差异(direct material variance) ml7nt0{  
　　在产品计价(work-in-process costing) !]bXHT&!R  
　　联产品成本计算(joint products costing) a 'R)3:S  
　　生产成本汇总程序(accumulation process of procluction cost) *We.?"X'].  
　　制造费用差异(manufacturing expenses variance) .<`W2*1  
　　实际成本与估计成本(actual cost and estimated cost) -$pS {q;  
　　工资费用分配(salary costs allocation) uQy5t:!  
　　成本曲线(cost curve) F 8*e  
　　农业生产成本(agriculture production cost) >FtW~J"X  
　　原始成本和重置成本(original cost and replacement cost) ;K[ G]8  
　　工程施工成本 V>#iR>w_4,  
　　直接成本与间接成本(direct cost and indirect cost) z4l
O  
　　可控成本(controllable cost) RG(m:N  
　　制造费用分配(manufacturing expenses allocation) HV :mS*e  
　　理论成本与应用成本(theory cost and practice cost) .0x+b -x  
　　辅助生产成本分配(auxiliary production cost allocation) 1$,t:/'-4  
　　期间,费用 |&ISZFSv  
　　成本控制程序(procedure of cost control)  y w"Tw  
　　成本记录(cost entry, cost recorder cost agenda) StUiL>9T#  
　　成本计算分批法(job costing method) AF{k^^|H  
　　成本计算分步法 `Pj7O/!)#!  
　　直接人工成本差异(direct labor variance) S@suPkQ<>  
　　成本控制方法(cost control method)