[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 %Y`)ZKh  
　　股本 Share capital L#vk77  
　　已归还投资 Investment returned OwC{ Ad{  
　　利润分配-其他转入 Profit appropriation - other transfer in #SLiv  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8QFRX'i  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <y-2ovw*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ld~*w  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l5e`m^GK  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund PClwGO8'&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A}!D&s&UH  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ohXbA9&(x  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MoC/xF&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c1%ki%J#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "(F:'J} X  
　　期初未分配利润 Retained earnings, beginning of the year D5T0o"A  
　　资本公积-股本溢价 Capital surplus - share premium ZCuh ^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YcaLc_pUx  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :fG9p`  
　　资本公积-股权投资准备 Capital surplus - investment reserve >48)@sS  
　　资本公积-拨款转入 Capital surplus - subsidiary q[Y*.%~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation XK l3B=h  
　　资本公积-其他 Capital surplus - others 'vIVsv<p  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >GDN~'}^oz  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q!Dr3x  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~xZ)b
tf  
　　盈余公积-储备基金 Surplus reserve - reserve fund %cc<>Hi  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,J-YfL^x6*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ``?Z97rH  
　　主营业务收入 Sales wCr+/"t  
　　主营业务成本 Cost of sales e3&.RrA  
　　主营业务税金及附加 Sales tax ]kkH|b$[T  
　　营业费用 Operating expenses Xo4K!U>TzZ  
　　管理费用 General and administrative expenses YsjTC$Tx,  
　　财务费用 Financial expenses ET]`  
　　投资收益 Investment income p)Q='  
　　其他业务收入 Other operating income ]\R%@FCYc  
　　营业外收入 Non-operating income Q5v_^O<!  
　　补贴收入 Subsidy income hzk]kM/OC  
　　其他业务支出 Other operating expenses -/qu."9(B  
　　营业外支出 Non-operating expenses gJn_8\,C>Q  
　　所得税 Income tax ^nL_*+V`f  
　　直接人工成本差异(direct labor variance) W^nG\"T^  
　　直接材料成本差异(direct material variance) !U+XIr  
　　在产品计价(work-in-process costing) l3/?,xn  
　　联产品成本计算(joint products costing) +Y^/0=6h  
　　生产成本汇总程序(accumulation process of procluction cost) J o ]8?U(^  
　　制造费用差异(manufacturing expenses variance) G5x%:,n  
　　实际成本与估计成本(actual cost and estimated cost) cbA90 8@s  
　　工资费用分配(salary costs allocation) *j= whdw%J  
　　成本曲线(cost curve) bl B00   
　　农业生产成本(agriculture production cost) 4THGHS^  
　　原始成本和重置成本(original cost and replacement cost) mm<rdo(`  
　　工程施工成本 "^iw {]~U  
　　直接成本与间接成本(direct cost and indirect cost) ^RS`q+g  
　　可控成本(controllable cost) l7JY`x  
　　制造费用分配(manufacturing expenses allocation) Y_ &)>;  
　　理论成本与应用成本(theory cost and practice cost) a)8M'f_z  
　　辅助生产成本分配(auxiliary production cost allocation) =: =uV0jX\  
　　期间,费用 [<{+tAdn)  
　　成本控制程序(procedure of cost control) ny~~xQ"  
　　成本记录(cost entry, cost recorder cost agenda) bc|DC,n?  
　　成本计算分批法(job costing method) Q|o~\h<  
　　成本计算分步法 {*PB+WGe  
　　直接人工成本差异(direct labor variance) Go_~8w0<  
　　成本控制方法(cost control method)