[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 n]( )/  
　　股本 Share capital Val"vUZ  
　　已归还投资 Investment returned +%klS `_  
　　利润分配-其他转入 Profit appropriation - other transfer in a-FI`Dv  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve aqQ+A:g  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2cIbX  
　　利润分配-提取储备基金 Profit appropriation - reserve fund H=~7g3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund eGpKoq7a  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d@a<Eq  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;P;c!}:\b  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3 4%B0  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .Oc j|A6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f2M*]{N  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {{M/=WqC  
　　期初未分配利润 Retained earnings, beginning of the year aMHC+R1X  
　　资本公积-股本溢价 Capital surplus - share premium 1+7_L`SB  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zd!%7 UP  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^"=G=* /  
　　资本公积-股权投资准备 Capital surplus - investment reserve KDP47A  
　　资本公积-拨款转入 Capital surplus - subsidiary ,:'JJZg@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?mK&Slh.  
　　资本公积-其他 Capital surplus - others W| zPV`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1(>2tEjYT  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b.?;I7r   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ns \I Y<Yo  
　　盈余公积-储备基金 Surplus reserve - reserve fund )Qe]!$tqfD  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund jpZq]E9`P  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment /#@tv~Z^  
　　主营业务收入 Sales $$o(  
　　主营业务成本 Cost of sales 0QfDgDX  
　　主营业务税金及附加 Sales tax H%rNQxA2 +  
　　营业费用 Operating expenses L%\Wt1\[  
　　管理费用 General and administrative expenses kFmtE dhsc  
　　财务费用 Financial expenses 8qw{ e`c  
　　投资收益 Investment income c[ 0`8s!  
　　其他业务收入 Other operating income (^g XO  
　　营业外收入 Non-operating income BV7P_!vt  
　　补贴收入 Subsidy income LdNpb;*  
　　其他业务支出 Other operating expenses NR8`nc1~  
　　营业外支出 Non-operating expenses SVd@- '-K  
　　所得税 Income tax ^^B_z|;Aa  
　　直接人工成本差异(direct labor variance) <pHm=q/U  
　　直接材料成本差异(direct material variance) fXl2i]L(^B  
　　在产品计价(work-in-process costing) M,li\)J!&  
　　联产品成本计算(joint products costing) >D~8iuy]8.  
　　生产成本汇总程序(accumulation process of procluction cost) cVxO\M  
　　制造费用差异(manufacturing expenses variance) X?< L<:.  
　　实际成本与估计成本(actual cost and estimated cost) tH *|  
　　工资费用分配(salary costs allocation) #wRhR>6  
　　成本曲线(cost curve) x@bqPZ t  
　　农业生产成本(agriculture production cost) U{pg y#/  
　　原始成本和重置成本(original cost and replacement cost) r`EjD}2d  
　　工程施工成本 q%$p56\?3  
　　直接成本与间接成本(direct cost and indirect cost) Pz:,de~5Qm  
　　可控成本(controllable cost) vZ srlHb  
　　制造费用分配(manufacturing expenses allocation) ?(K=du  
　　理论成本与应用成本(theory cost and practice cost) q<z8P;oP^  
　　辅助生产成本分配(auxiliary production cost allocation) yOKzw~;0%  
　　期间,费用 [v*q%Mi_  
　　成本控制程序(procedure of cost control) qsbo"29  
　　成本记录(cost entry, cost recorder cost agenda) 2@2d |  
　　成本计算分批法(job costing method) GtZ.'?-  
　　成本计算分步法 !yrh50tD
 
　　直接人工成本差异(direct labor variance) V!^0E.?a  
　　成本控制方法(cost control method)