[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 @|(cr: (=H  
　　股本 Share capital vEx'~_+a9  
　　已归还投资 Investment returned 4]1/{</B|  
　　利润分配-其他转入 Profit appropriation - other transfer in KOg,V_(I  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -9LvAV>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <7y/)b@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund gbMA-r:IC  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <J d!`$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l'l&Zqd  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }h1BAKg  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends mZU L}[xf  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7z$53z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pq0Z<b;2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y9mhD
znS  
　　期初未分配利润 Retained earnings, beginning of the year MZ%J ]
Nd  
　　资本公积-股本溢价 Capital surplus - share premium qD%88c)g  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kVLZdXn,q2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Q7u|^Gu,5  
　　资本公积-股权投资准备 Capital surplus - investment reserve Pac ^=|h<q  
　　资本公积-拨款转入 Capital surplus - subsidiary r ~=+>, _  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation qdQ4%,E[  
　　资本公积-其他 Capital surplus - others 48,*sTRq  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {#+K+!SvDX  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !9gpuS[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $-DW+|p.?^  
　　盈余公积-储备基金 Surplus reserve - reserve fund HCr}| DxyK  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +_ehzo97  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Zs^zD;zU  
　　主营业务收入 Sales t_ CMsp  
　　主营业务成本 Cost of sales ExS&fUn`C  
　　主营业务税金及附加 Sales tax !=30
s;-  
　　营业费用 Operating expenses n%h009-5  
　　管理费用 General and administrative expenses >W+,(kAS  
　　财务费用 Financial expenses iM!V4Wih6  
　　投资收益 Investment income \u.5_ g  
　　其他业务收入 Other operating income HpbwW=;V  
　　营业外收入 Non-operating income XSx!11  
　　补贴收入 Subsidy income )[Rwc#PA;  
　　其他业务支出 Other operating expenses 1f3g5y'z5  
　　营业外支出 Non-operating expenses oG22;  
　　所得税 Income tax C=;}
7g  
　　直接人工成本差异(direct labor variance) %^W(sB$b  
　　直接材料成本差异(direct material variance) .z CkB86  
　　在产品计价(work-in-process costing) bZSt<cH3  
　　联产品成本计算(joint products costing) =WN8><K!  
　　生产成本汇总程序(accumulation process of procluction cost) 3q'nO-KJ  
　　制造费用差异(manufacturing expenses variance) >WO;q  
　　实际成本与估计成本(actual cost and estimated cost) tM@%EO  
　　工资费用分配(salary costs allocation) c-zW 2;|61  
　　成本曲线(cost curve) gs}&a3d7k  
　　农业生产成本(agriculture production cost) q:F6MW  
　　原始成本和重置成本(original cost and replacement cost) pV<K=;:x>  
　　工程施工成本 6jMc|he  
　　直接成本与间接成本(direct cost and indirect cost) j}lne^ h  
　　可控成本(controllable cost) [)} `w;#  
　　制造费用分配(manufacturing expenses allocation) :V"e+I  
　　理论成本与应用成本(theory cost and practice cost) W SvhC  
　　辅助生产成本分配(auxiliary production cost allocation) kK/>,Eg  
　　期间,费用 s'/_0  
　　成本控制程序(procedure of cost control) WjVm{7?{  
　　成本记录(cost entry, cost recorder cost agenda) S]E|a@kD3  
　　成本计算分批法(job costing method) ^Gbcs l~Gj  
　　成本计算分步法 0(5qVJ12  
　　直接人工成本差异(direct labor variance) r,|}^u8`  
　　成本控制方法(cost control method)