[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 *A`^ C  
　　股本 Share capital 0g4cyK~n]  
　　已归还投资 Investment returned Mla,"~4D5  
　　利润分配-其他转入 Profit appropriation - other transfer in VZR6oia  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  ^k=[P  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y7HWf  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ly+7klQ;.  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rtz(Jt{<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund k2;yl_7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit gO36tc:ce  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (fS4qz:&l  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8nM]G4H.f  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `mVH94{ +I  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E)bP}:4V  
　　期初未分配利润 Retained earnings, beginning of the year \ W!<xE  
　　资本公积-股本溢价 Capital surplus - share premium &(0);I@fc  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .~']gih#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (ol 3vt  
　　资本公积-股权投资准备 Capital surplus - investment reserve FliN@RNo  
　　资本公积-拨款转入 Capital surplus - subsidiary 4 @h6|=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation SZEr  
　　资本公积-其他 Capital surplus - others J u7AxTf~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O^GTPYW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +H_Z!T.@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve z`CI gSR  
　　盈余公积-储备基金 Surplus reserve - reserve fund N !:&$z-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 89l} 6p/L  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z$A5p4=B'^  
　　主营业务收入 Sales 3? "GH1e  
　　主营业务成本 Cost of sales @M-bE=  
　　主营业务税金及附加 Sales tax h fNBWN  
　　营业费用 Operating expenses 4e4 $AB"  
　　管理费用 General and administrative expenses @ ggM5m
m  
　　财务费用 Financial expenses @<+(40`*  
　　投资收益 Investment income 4Q.70  
　　其他业务收入 Other operating income -z@}:N-uR  
　　营业外收入 Non-operating income l6RJour  
　　补贴收入 Subsidy income (1R,  
　　其他业务支出 Other operating expenses @: NrC76  
　　营业外支出 Non-operating expenses TQF D  
　　所得税 Income tax *|cvx:GO  
　　直接人工成本差异(direct labor variance) {k>m5L  
　　直接材料成本差异(direct material variance) \AG,dMS  
　　在产品计价(work-in-process costing) KW)yTE<  
　　联产品成本计算(joint products costing) iJAW| dw}  
　　生产成本汇总程序(accumulation process of procluction cost) I]h+24_S  
　　制造费用差异(manufacturing expenses variance) J_tJj8  
　　实际成本与估计成本(actual cost and estimated cost) {=kA8U  
　　工资费用分配(salary costs allocation) =+u$ZZ0+]o  
　　成本曲线(cost curve) 7@ZL (G  
　　农业生产成本(agriculture production cost) 9r!%PjNvE  
　　原始成本和重置成本(original cost and replacement cost) nt7ui*k  
　　工程施工成本 ^#%[  
　　直接成本与间接成本(direct cost and indirect cost) vwg\qKqSM  
　　可控成本(controllable cost) .w`8_v&Y  
　　制造费用分配(manufacturing expenses allocation) b]Jh0B~Y  
　　理论成本与应用成本(theory cost and practice cost) -?ip?[Z  
　　辅助生产成本分配(auxiliary production cost allocation) {3?g8e]zr  
　　期间,费用 A="h}9ok  
　　成本控制程序(procedure of cost control) >q}EZC  
　　成本记录(cost entry, cost recorder cost agenda) E~24b0<7  
　　成本计算分批法(job costing method) =|6IyL_N  
　　成本计算分步法 ^+pmZw9 0  
　　直接人工成本差异(direct labor variance) sUA)I%Q!  
　　成本控制方法(cost control method)