[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}&1 7M  
　　股本 Share capital @aY>pr5!  
　　已归还投资 Investment returned *wp>a?sG\  
　　利润分配-其他转入 Profit appropriation - other transfer in b;jr ;I  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y*H rv  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n=qu?xu  
　　利润分配-提取储备基金 Profit appropriation - reserve fund `PS^o#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %2,'x  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nXM[#~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1)v]<Ga~%1  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends  4"~F  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g(QT"O!dY  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6BH P#B2j  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares oxZXY]$y
 
　　期初未分配利润 Retained earnings, beginning of the year v\3$$T)  
　　资本公积-股本溢价 Capital surplus - share premium x=YV*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |] cFsB#G  
　　资本公积-接受现金捐赠 Capital surplus - cash donation G7SmlFn?  
　　资本公积-股权投资准备 Capital surplus - investment reserve uq\[^  
　　资本公积-拨款转入 Capital surplus - subsidiary w{89@ XRC  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y>Ju$i  
　　资本公积-其他 Capital surplus - others T%O2=h\} E  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2#)z%K6T  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'y%*W:O  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H7CWAQPfj  
　　盈余公积-储备基金 Surplus reserve - reserve fund AR3v,eOs  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^^(!>n6r^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4zhg#  
　　主营业务收入 Sales s _#6^_  
　　主营业务成本 Cost of sales >SHP,><H/  
　　主营业务税金及附加 Sales tax 0x,NMS  
　　营业费用 Operating expenses 1+v!)Y>Z&  
　　管理费用 General and administrative expenses `EWQ>m+  
　　财务费用 Financial expenses Lhmb=
@  
　　投资收益 Investment income JIU8~D  
　　其他业务收入 Other operating income HyC826~-rI  
　　营业外收入 Non-operating income `G "&IQ8.  
　　补贴收入 Subsidy income k] iy
x  
　　其他业务支出 Other operating expenses ):Pzsz7  
　　营业外支出 Non-operating expenses |mF=X*  
　　所得税 Income tax {66P-4Ev(  
　　直接人工成本差异(direct labor variance) dM)x|b3z  
　　直接材料成本差异(direct material variance) BI6]{ZC"  
　　在产品计价(work-in-process costing) t{W u5<F:  
　　联产品成本计算(joint products costing) 75W@B}dZd  
　　生产成本汇总程序(accumulation process of procluction cost) i%n9RuULh  
　　制造费用差异(manufacturing expenses variance) RYZM_@5$t  
　　实际成本与估计成本(actual cost and estimated cost) l]~mB~  
　　工资费用分配(salary costs allocation) sUz,F8G  
　　成本曲线(cost curve) w=k
W~gg  
　　农业生产成本(agriculture production cost) t~M0_TnXlP  
　　原始成本和重置成本(original cost and replacement cost) JmF:8Q3H  
　　工程施工成本 4,.[B7irR  
　　直接成本与间接成本(direct cost and indirect cost) w`
X0^<Fv  
　　可控成本(controllable cost) 89P'WFOFK  
　　制造费用分配(manufacturing expenses allocation) nO `R++  
　　理论成本与应用成本(theory cost and practice cost) 1~y\MD*-j  
　　辅助生产成本分配(auxiliary production cost allocation) a\*_b2 ^n  
　　期间,费用 :!L>_ f  
　　成本控制程序(procedure of cost control) %*];XpAE  
　　成本记录(cost entry, cost recorder cost agenda) &~V6g(9  
　　成本计算分批法(job costing method) vVf%wei^#  
　　成本计算分步法 !`0 El',gY  
　　直接人工成本差异(direct labor variance) p-kug]qX  
　　成本控制方法(cost control method)