[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 +7}iu/B!9  
　　股本 Share capital hF&}lPVtv  
　　已归还投资 Investment returned %"A_!<n@*`  
　　利润分配-其他转入 Profit appropriation - other transfer in l+y-Fo@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IJU0[EA]F  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve y:}sD_m0W  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~=y3Gd B3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?PPZp6A3L=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V7t!?xOL  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >adV(V<  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends eR!G[Cw-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 84&XW  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,7d|O}B  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gY9\o#)
<  
　　期初未分配利润 Retained earnings, beginning of the year ~0- g%C?R  
　　资本公积-股本溢价 Capital surplus - share premium 'qv;sB.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -g`IH-B  
　　资本公积-接受现金捐赠 Capital surplus - cash donation .gYt0raSY  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?$%%
Mp(  
　　资本公积-拨款转入 Capital surplus - subsidiary *i<\iM oW  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation pvXcLR)L+3  
　　资本公积-其他 Capital surplus - others [B6DC`M  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve % "Db?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve NO>k  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ulXnq`  
　　盈余公积-储备基金 Surplus reserve - reserve fund E(L<L1:"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @C.GKeM*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment .]76!(fWZ  
　　主营业务收入 Sales \3PE+$  
　　主营业务成本 Cost of sales ]HvZ$  
　　主营业务税金及附加 Sales tax LP`CS849z2  
　　营业费用 Operating expenses =l`OHTg  
　　管理费用 General and administrative expenses hG Apuy  
　　财务费用 Financial expenses QD<e QsvV  
　　投资收益 Investment income ehOs9b  
　　其他业务收入 Other operating income XizPMN5a  
　　营业外收入 Non-operating income u.6P-yh  
　　补贴收入 Subsidy income v:d9o.h  
　　其他业务支出 Other operating expenses :):zNn_>`  
　　营业外支出 Non-operating expenses %<}=xJf>1  
　　所得税 Income tax [BXyi  
　　直接人工成本差异(direct labor variance) g#W_S?  
　　直接材料成本差异(direct material variance) YB Sl-G'  
　　在产品计价(work-in-process costing) wq72%e  
　　联产品成本计算(joint products costing) J_
V,XO  
　　生产成本汇总程序(accumulation process of procluction cost) |Cf mcz(56  
　　制造费用差异(manufacturing expenses variance) ^g!B.ll`  
　　实际成本与估计成本(actual cost and estimated cost) 5}a "?5J^  
　　工资费用分配(salary costs allocation) ')nnWlK  
　　成本曲线(cost curve) |< N frz  
　　农业生产成本(agriculture production cost) v*P[W_.  
　　原始成本和重置成本(original cost and replacement cost) 9e5gy  
　　工程施工成本 2a[9h#  
　　直接成本与间接成本(direct cost and indirect cost) |%ZpatZA5  
　　可控成本(controllable cost) /PC`0/b  
　　制造费用分配(manufacturing expenses allocation) 1VfSSO  
　　理论成本与应用成本(theory cost and practice cost) 6ojo##j  
　　辅助生产成本分配(auxiliary production cost allocation) Kpg:yrc['  
　　期间,费用 VG#Q;
Xd}  
　　成本控制程序(procedure of cost control) :dDxxrs"  
　　成本记录(cost entry, cost recorder cost agenda) aJ2H. E  
　　成本计算分批法(job costing method) /2h][zrZ[.  
　　成本计算分步法 rl| Q)A{  
　　直接人工成本差异(direct labor variance) ahp1!=Z-=  
　　成本控制方法(cost control method)