[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 dwA"QVp{  
　　股本 Share capital t^#1=n K  
　　已归还投资 Investment returned iq;\ },  
　　利润分配-其他转入 Profit appropriation - other transfer in 9{pT)(Wnb  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N8sT ?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {v"f ){   
　　利润分配-提取储备基金 Profit appropriation - reserve fund % ['NPs%B  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #qd!_oN  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund uKx:7"KD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]3,'U(!+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (:iMs) iO{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q2fxsa[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H1N@E}>|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u(9pRr L  
　　期初未分配利润 Retained earnings, beginning of the year P]+B}))  
　　资本公积-股本溢价 Capital surplus - share premium @rhS[^1wi+  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \'O/3Y7?X  
　　资本公积-接受现金捐赠 Capital surplus - cash donation dle\}Sy=  
　　资本公积-股权投资准备 Capital surplus - investment reserve  exWQ~&  
　　资本公积-拨款转入 Capital surplus - subsidiary 2CC"Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @]Q4K%1^"  
　　资本公积-其他 Capital surplus - others 49FP&NgK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \`k=
9{R.  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve eD*764tG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g~<[;6&{  
　　盈余公积-储备基金 Surplus reserve - reserve fund U]Q5};FK  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund HNkOPz+d&8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ruaZ(R[  
　　主营业务收入 Sales 4"
?`p;{Z  
　　主营业务成本 Cost of sales f1NHW|_j  
　　主营业务税金及附加 Sales tax $1=7^v[U  
　　营业费用 Operating expenses <Sot{_"li  
　　管理费用 General and administrative expenses 7FwtBO  
　　财务费用 Financial expenses AQ-PHv  
　　投资收益 Investment income [n9l[dN  
　　其他业务收入 Other operating income Uz;^R@  
　　营业外收入 Non-operating income w w|fqx?  
　　补贴收入 Subsidy income p5]W2i.,  
　　其他业务支出 Other operating expenses nOC\ =<Nsg  
　　营业外支出 Non-operating expenses $HwF:L)*  
　　所得税 Income tax bUgg2iFS  
　　直接人工成本差异(direct labor variance) W [jg+|  
　　直接材料成本差异(direct material variance) m{>1#1;$t  
　　在产品计价(work-in-process costing) bB@=J~l4  
　　联产品成本计算(joint products costing) 3[#^$_96b  
　　生产成本汇总程序(accumulation process of procluction cost) 8wWp+Hk  
　　制造费用差异(manufacturing expenses variance) aG1Fj[,  
　　实际成本与估计成本(actual cost and estimated cost) %)V=)l.j  
　　工资费用分配(salary costs allocation) 6$ "IeBRO  
　　成本曲线(cost curve) IB|!51H  
　　农业生产成本(agriculture production cost) -#%M,Qb  
　　原始成本和重置成本(original cost and replacement cost) %LnLB  
　　工程施工成本 'e:4  
　　直接成本与间接成本(direct cost and indirect cost) }w)}=WmD  
　　可控成本(controllable cost) LR&MhG7  
　　制造费用分配(manufacturing expenses allocation) :r{-:   
　　理论成本与应用成本(theory cost and practice cost) E+y_te^+b  
　　辅助生产成本分配(auxiliary production cost allocation) /J}G{Y |n  
　　期间,费用 :%sG'_d  
　　成本控制程序(procedure of cost control) x|Uwk=;X|s  
　　成本记录(cost entry, cost recorder cost agenda) <xBL/e %  
　　成本计算分批法(job costing method) h.-L_!1B7  
　　成本计算分步法 H[w';u[%  
　　直接人工成本差异(direct labor variance) 3MX#}_7A  
　　成本控制方法(cost control method)