[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 !H5r+%Oo|  
　　股本 Share capital AvN\^ &G  
　　已归还投资 Investment returned j^g^=uau  
　　利润分配-其他转入 Profit appropriation - other transfer in ,pgpu !  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve } h.]sF  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ier0F7]I  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (mOUbO8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 
+{$NN  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `xO9xo#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit o+H;ZGT5H  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends X\I"%6$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H^N@fG<*dh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /uc*V6Xd (  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gU
oL8~  
　　期初未分配利润 Retained earnings, beginning of the year BJM_kKH  
　　资本公积-股本溢价 Capital surplus - share premium r&G
=}ZMO  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >lo,0oG  
　　资本公积-接受现金捐赠 Capital surplus - cash donation kT!Y~c  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0<{+M`G/  
　　资本公积-拨款转入 Capital surplus - subsidiary Kh!h_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation S}=euY'i  
　　资本公积-其他 Capital surplus - others l>i<J1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8H>: C(h  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |kHPk)}I]  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p~T)Af<(  
　　盈余公积-储备基金 Surplus reserve - reserve fund #gw ys  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund qc*z`Wz:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment fE\;Cbi  
　　主营业务收入 Sales g|W|>`>  
　　主营业务成本 Cost of sales OZ*V7o  
　　主营业务税金及附加 Sales tax L{hP&8$k  
　　营业费用 Operating expenses piRP2Lbm*  
　　管理费用 General and administrative expenses X]?qns7  
　　财务费用 Financial expenses J~0_  
　　投资收益 Investment income n]/7UH}(<&  
　　其他业务收入 Other operating income n$*'J9W~  
　　营业外收入 Non-operating income Y5}<7s\UDO  
　　补贴收入 Subsidy income ?mK`W
leh?  
　　其他业务支出 Other operating expenses ?jywW$   
　　营业外支出 Non-operating expenses L6^Qn%:OTd  
　　所得税 Income tax ,8KD-"l^g  
　　直接人工成本差异(direct labor variance) p/|":(U  
　　直接材料成本差异(direct material variance) +H[GD!  
　　在产品计价(work-in-process costing) ]%y ph3C  
　　联产品成本计算(joint products costing) TS Q/{=r  
　　生产成本汇总程序(accumulation process of procluction cost) RcUKe,  
　　制造费用差异(manufacturing expenses variance) c=U1/=R5  
　　实际成本与估计成本(actual cost and estimated cost) 4s?x 8oAy  
　　工资费用分配(salary costs allocation) sv<U$M~)X  
　　成本曲线(cost curve) |22 ~.9S  
　　农业生产成本(agriculture production cost) WXqrx*?*+  
　　原始成本和重置成本(original cost and replacement cost) $z-zscco  
　　工程施工成本 f)xHSF"  
　　直接成本与间接成本(direct cost and indirect cost) *(PQaXx4  
　　可控成本(controllable cost)  g?qh  
　　制造费用分配(manufacturing expenses allocation) 2TN+ (B#Z!  
　　理论成本与应用成本(theory cost and practice cost) `!?SA<a:  
　　辅助生产成本分配(auxiliary production cost allocation) i"}%ib*X  
　　期间,费用 $?^#G8J  
　　成本控制程序(procedure of cost control) y*,3P0*z  
　　成本记录(cost entry, cost recorder cost agenda) ?QGAiu0  
　　成本计算分批法(job costing method) ^<0u~u)%T  
　　成本计算分步法 &J~vXk: !  
　　直接人工成本差异(direct labor variance) 2QUZAV\ Y  
　　成本控制方法(cost control method)