[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 E;-*LT&{  
　　股本 Share capital 'd |*n#Dqc  
　　已归还投资 Investment returned *9)yN[w  
　　利润分配-其他转入 Profit appropriation - other transfer in bv9nDNPD4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MYMg/>f[  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve y|2y!&o,!  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <BX'Owbs!O  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund owKOH {otf  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund PCs`aVZ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;q&2$Mb  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3u@=]0ZN  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9`Zwa_Tni  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 45U!\mG  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n1PV/  Z  
　　期初未分配利润 Retained earnings, beginning of the year mT&?DZ9<  
　　资本公积-股本溢价 Capital surplus - share premium y$`@QRW  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kmur={IR  
　　资本公积-接受现金捐赠 Capital surplus - cash donation C|-QU  
　　资本公积-股权投资准备 Capital surplus - investment reserve .)[0yW&  
　　资本公积-拨款转入 Capital surplus - subsidiary 0.z\YTZ9  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation K(75)/  
　　资本公积-其他 Capital surplus - others lqZUU92;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K6G+sBw[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i>{.Y};  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [Nv)37|W  
　　盈余公积-储备基金 Surplus reserve - reserve fund QUKv :;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund I'e`?H t  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,}a'h4C  
　　主营业务收入 Sales ),5|Ves;t[  
　　主营业务成本 Cost of sales $q 9dk t  
　　主营业务税金及附加 Sales tax aU?HIIA  
　　营业费用 Operating expenses Rg\D-F6:  
　　管理费用 General and administrative expenses Bhg,P.7   
　　财务费用 Financial expenses 'j'G4P_G  
　　投资收益 Investment income Jm[_X  
　　其他业务收入 Other operating income PS'SIX  
　　营业外收入 Non-operating income J N> h:  
　　补贴收入 Subsidy income q:<vl^<j  
　　其他业务支出 Other operating expenses ?5<x$YI  
　　营业外支出 Non-operating expenses I~)A!vp  
　　所得税 Income tax rq![a};~  
　　直接人工成本差异(direct labor variance) 5j>olz=n}  
　　直接材料成本差异(direct material variance) O*udVE>  
　　在产品计价(work-in-process costing) 5#BM  
　　联产品成本计算(joint products costing) /j"aOLL|  
　　生产成本汇总程序(accumulation process of procluction cost) O\q-Ai  
　　制造费用差异(manufacturing expenses variance) h%8C_mA  
　　实际成本与估计成本(actual cost and estimated cost) $VnPs!a  
　　工资费用分配(salary costs allocation) Y[.f`Ei2  
　　成本曲线(cost curve) d]+2rt}]hL  
　　农业生产成本(agriculture production cost) $8WeWmY  
　　原始成本和重置成本(original cost and replacement cost) b:(t22m#?  
　　工程施工成本 4
;V;8a
\A  
　　直接成本与间接成本(direct cost and indirect cost) 5Mz6/&`  
　　可控成本(controllable cost) -fT}Nj\  
　　制造费用分配(manufacturing expenses allocation) "9O8#i<Nr  
　　理论成本与应用成本(theory cost and practice cost) p@[n(?duC.  
　　辅助生产成本分配(auxiliary production cost allocation) 0s.X  
　　期间,费用 W-<`V o'  
　　成本控制程序(procedure of cost control) 7_c/wbA#me  
　　成本记录(cost entry, cost recorder cost agenda) ]6@6g>f?  
　　成本计算分批法(job costing method) {+jO/ZQu5  
　　成本计算分步法 Zy=DY  
　　直接人工成本差异(direct labor variance) mu$rG3M  
　　成本控制方法(cost control method)