[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 Utl t<  
　　股本 Share capital _^!vCa7f  
　　已归还投资 Investment returned i?}>.$j   
　　利润分配-其他转入 Profit appropriation - other transfer in t 0O4GcAN  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve hSV@TL  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @|A|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2:^njqX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^$?qT60%d|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~1 ZD[@  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #6> 6S;Ib  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8e:vWgQpL  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?[1SiJT  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;Rnhe_A.  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BSUPS+@+  
　　期初未分配利润 Retained earnings, beginning of the year !C&%T]  
　　资本公积-股本溢价 Capital surplus - share premium A|RR]CFJ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V'w i^gq  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ohZx03  
　　资本公积-股权投资准备 Capital surplus - investment reserve NPU^)B  
　　资本公积-拨款转入 Capital surplus - subsidiary HYClm|   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3:`XG2'  
　　资本公积-其他 Capital surplus - others /^<en(0=P  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o}D![/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kK[duW=6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9D_wG\g  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1i-[+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'EX4.h a5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment _wu*M  
　　主营业务收入 Sales 2P}I'4C-  
　　主营业务成本 Cost of sales SGf9U^ds  
　　主营业务税金及附加 Sales tax O%$O(l  
　　营业费用 Operating expenses X>3^a'2,E  
　　管理费用 General and administrative expenses ^Q2ZqAf^a  
　　财务费用 Financial expenses w-rOecwFvu  
　　投资收益 Investment income htHv&  
　　其他业务收入 Other operating income
*x,HnHT  
　　营业外收入 Non-operating income Bw-s6MS  
　　补贴收入 Subsidy income ^KH%mSX>  
　　其他业务支出 Other operating expenses DrS?=C@  
　　营业外支出 Non-operating expenses %V_eJC""?  
　　所得税 Income tax M,..Kw/ }~  
　　直接人工成本差异(direct labor variance) qS]G&l6QF  
　　直接材料成本差异(direct material variance) ~CFMIQ et  
　　在产品计价(work-in-process costing) =]KIkS3  
　　联产品成本计算(joint products costing) ptR  
　　生产成本汇总程序(accumulation process of procluction cost) 4A o{M  
　　制造费用差异(manufacturing expenses variance) NbDda/7ki  
　　实际成本与估计成本(actual cost and estimated cost) Q\WXi  
　　工资费用分配(salary costs allocation) .0 X$rX=  
　　成本曲线(cost curve) gz\j('~-D  
　　农业生产成本(agriculture production cost) XGk}e4;_  
　　原始成本和重置成本(original cost and replacement cost) y
A}nPXrd  
　　工程施工成本 j kCH i@  
　　直接成本与间接成本(direct cost and indirect cost) RpeBm#E2  
　　可控成本(controllable cost) d+1x*`U|  
　　制造费用分配(manufacturing expenses allocation) f?m5pax|  
　　理论成本与应用成本(theory cost and practice cost) ASq`)Rz  
　　辅助生产成本分配(auxiliary production cost allocation) k(9s+0qe  
　　期间,费用 ?\d5;%YSr  
　　成本控制程序(procedure of cost control) 3Tw%W0q  
　　成本记录(cost entry, cost recorder cost agenda) (zEYpTp  
　　成本计算分批法(job costing method) QpJIDM/  
　　成本计算分步法 SZE`J:w  
　　直接人工成本差异(direct labor variance) C=s((q*  
　　成本控制方法(cost control method)