[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 m\ /V0V\  
　　股本 Share capital pfg>H  
　　已归还投资 Investment returned hj[sxC>z5  
　　利润分配-其他转入 Profit appropriation - other transfer in jce2lXMm  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qFjnuQ,w  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .,SWa;[iB  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ooT ~R2u  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y#5;wb<1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &qZ:"k  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit e6^iakSd.L  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ; J8 25CE  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XwdehyPhT2  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cin3)lm  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V$ac}A,!  
　　期初未分配利润 Retained earnings, beginning of the year ~kPZh1n`  
　　资本公积-股本溢价 Capital surplus - share premium U+g<lgH1J  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oOK&+r7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation F% K}&3  
　　资本公积-股权投资准备 Capital surplus - investment reserve uJ/&!q<3  
　　资本公积-拨款转入 Capital surplus - subsidiary MIwkFI8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation >"+bL6#  
　　资本公积-其他 Capital surplus - others `Yc>I!iN  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;]SP~kG  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6w^Fee`>]  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kM/;R)3t4/  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6o]X.plr  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund N^K@$bs4^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment CT#N9  
　　主营业务收入 Sales A+F@JpV  
　　主营业务成本 Cost of sales $9O%,
U@  
　　主营业务税金及附加 Sales tax d!]_n|B@9  
　　营业费用 Operating expenses i fbO<  
　　管理费用 General and administrative expenses f}F   
　　财务费用 Financial expenses M]OZS\9
.B  
　　投资收益 Investment income %q 7gl;'  
　　其他业务收入 Other operating income S`GM#(t@_  
　　营业外收入 Non-operating income $WK~|+"{>  
　　补贴收入 Subsidy income NKb,>TO  
　　其他业务支出 Other operating expenses Ndr4e?Xa,  
　　营业外支出 Non-operating expenses %1VfTr5  
　　所得税 Income tax >vY5%%}  
　　直接人工成本差异(direct labor variance) ;?0r,0l2$  
　　直接材料成本差异(direct material variance) Og~3eL[1%C  
　　在产品计价(work-in-process costing) Q@/358.LA  
　　联产品成本计算(joint products costing) 4EDwZR>./  
　　生产成本汇总程序(accumulation process of procluction cost) 9~$'?  
　　制造费用差异(manufacturing expenses variance) vS'5Lm  
　　实际成本与估计成本(actual cost and estimated cost) I<ta2<h  
　　工资费用分配(salary costs allocation) 9N]V F'  
　　成本曲线(cost curve) }H<8 7zH  
　　农业生产成本(agriculture production cost) (}LLk+  
　　原始成本和重置成本(original cost and replacement cost) zwJVi9sO  
　　工程施工成本 LdM9k(  
　　直接成本与间接成本(direct cost and indirect cost) s4{WPU9  
　　可控成本(controllable cost) <rpXhcR  
　　制造费用分配(manufacturing expenses allocation) Z>zW83a  
　　理论成本与应用成本(theory cost and practice cost) byUst
m6y  
　　辅助生产成本分配(auxiliary production cost allocation) {y k0Zef_  
　　期间,费用 c*# *8R9.y  
　　成本控制程序(procedure of cost control) }hv" ku6!  
　　成本记录(cost entry, cost recorder cost agenda) Fxr$j\bm  
　　成本计算分批法(job costing method) Iib39?D W  
　　成本计算分步法 O}I RM|r"  
　　直接人工成本差异(direct labor variance) B> LL *  
　　成本控制方法(cost control method)