[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 \GWC5R7Q0j  
　　股本 Share capital +Ji dP  
　　已归还投资 Investment returned -IE;5f#e  
　　利润分配-其他转入 Profit appropriation - other transfer in # V+e  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D$\ EZ
 
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _N6GV$Q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ",a fv{C  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vJ!t.Vou  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i |*:gH  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit o&=m]hKpQl  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *h UrE  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F>OYZOC]  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W8)GT`\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c}A^0,"z>  
　　期初未分配利润 Retained earnings, beginning of the year b> |oU  
　　资本公积-股本溢价 Capital surplus - share premium [{YV<k N  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9E5B.qlw$l  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |c)#zSv  
　　资本公积-股权投资准备 Capital surplus - investment reserve {PZe!EQ  
　　资本公积-拨款转入 Capital surplus - subsidiary OX91b<A  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation b~r ?#2K  
　　资本公积-其他 Capital surplus - others gb-n~m[y  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve nN[,$`JD,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I/'>Bn+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AK[c!mzx  
　　盈余公积-储备基金 Surplus reserve - reserve fund \C#Vh7z"2&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /Mv'fich(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment F)C8LH  
　　主营业务收入 Sales CXa$QSu>  
　　主营业务成本 Cost of sales '?\Hm'8  
　　主营业务税金及附加 Sales tax b+kb7  
　　营业费用 Operating expenses =Oy,S X  
　　管理费用 General and administrative expenses <R2bz1!h.  
　　财务费用 Financial expenses m|!sY[!  
　　投资收益 Investment income I)clGMS,  
　　其他业务收入 Other operating income _v-sb(* J  
　　营业外收入 Non-operating income *{uu_ O  
　　补贴收入 Subsidy income qFay]V(O|  
　　其他业务支出 Other operating expenses 1*XqwBV  
　　营业外支出 Non-operating expenses yY}`G-)g~*  
　　所得税 Income tax Q9( eH2=  
　　直接人工成本差异(direct labor variance) uy$o%NL-7  
　　直接材料成本差异(direct material variance) 7JbN WN  
　　在产品计价(work-in-process costing) Xh ?{%?2  
　　联产品成本计算(joint products costing) @ ~PL|Pp_  
　　生产成本汇总程序(accumulation process of procluction cost)
[=Xvp z  
　　制造费用差异(manufacturing expenses variance) ST{<G  
　　实际成本与估计成本(actual cost and estimated cost) >d=k-d  
　　工资费用分配(salary costs allocation) Ox58L>:0m  
　　成本曲线(cost curve) uJi|@{V  
　　农业生产成本(agriculture production cost) *h`zV<j  
　　原始成本和重置成本(original cost and replacement cost) Q.x3_+CX  
　　工程施工成本 'INdZ8j_  
　　直接成本与间接成本(direct cost and indirect cost) !O*\|7A(  
　　可控成本(controllable cost) &Oe,$%{hBh  
　　制造费用分配(manufacturing expenses allocation) T3\Q<  
　　理论成本与应用成本(theory cost and practice cost) W)\~T:Kn  
　　辅助生产成本分配(auxiliary production cost allocation) 86[TBX5'  
　　期间,费用 =h4XsV)rO  
　　成本控制程序(procedure of cost control) j &~OR6  
　　成本记录(cost entry, cost recorder cost agenda) )A nX[:y  
　　成本计算分批法(job costing method) bEM-^SR  
　　成本计算分步法 By" =]|Q  
　　直接人工成本差异(direct labor variance) ^27r-0|l^  
　　成本控制方法(cost control method)