[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 +JoE[;  
　　股本 Share capital P$z8TDCH  
　　已归还投资 Investment returned F3*
]3,&L  
　　利润分配-其他转入 Profit appropriation - other transfer in o:E+c_^ q`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MNURYA=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~A<1xszC  
　　利润分配-提取储备基金 Profit appropriation - reserve fund e%#(:L  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b~?FV>gl  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 19a/E 1  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit C'x?riJ/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends {=Y%=^!s  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iHy=92/Ww  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends k$`~,LJp  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w'[lIEP 2$  
　　期初未分配利润 Retained earnings, beginning of the year -QR&]U+  
　　资本公积-股本溢价 Capital surplus - share premium 8 1;QF_C  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b X.S`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :G$f)NMK  
　　资本公积-股权投资准备 Capital surplus - investment reserve .{+<o  
　　资本公积-拨款转入 Capital surplus - subsidiary p%) 1(R8qM  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;WX)g& 19x  
　　资本公积-其他 Capital surplus - others +Bk d  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Mx<V;GPm  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3=w$1.B d  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;ru=z@  
　　盈余公积-储备基金 Surplus reserve - reserve fund  y/t{*a  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund V_pWf5F  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rUjK1A{V  
　　主营业务收入 Sales g.yr) LHt0  
　　主营业务成本 Cost of sales g:0-`,[  
　　主营业务税金及附加 Sales tax hES_JbX}]  
　　营业费用 Operating expenses rlSar$  
　　管理费用 General and administrative expenses }3sj{:z{  
　　财务费用 Financial expenses le%&r  
　　投资收益 Investment income 0ut/ ')[  
　　其他业务收入 Other operating income 3|4jS"t{
f  
　　营业外收入 Non-operating income PveY8[i  
　　补贴收入 Subsidy income "~~Js~  
　　其他业务支出 Other operating expenses ` #Qlr+X  
　　营业外支出 Non-operating expenses  pv<$ o  
　　所得税 Income tax X yi[z tN  
　　直接人工成本差异(direct labor variance) nX( 2&<  
　　直接材料成本差异(direct material variance) 9\
9:)q  
　　在产品计价(work-in-process costing) 94bmKV_  
　　联产品成本计算(joint products costing) <SeK3@Gi  
　　生产成本汇总程序(accumulation process of procluction cost) QkbXm[K.Z  
　　制造费用差异(manufacturing expenses variance) EA.4m3  
　　实际成本与估计成本(actual cost and estimated cost) e>`+Vk^Jc  
　　工资费用分配(salary costs allocation) -#Xo^-&  
　　成本曲线(cost curve) P]]re,&R  
　　农业生产成本(agriculture production cost) ;&B;RUUnTO  
　　原始成本和重置成本(original cost and replacement cost) |F)BKo D  
　　工程施工成本 5yPw[ EY  
　　直接成本与间接成本(direct cost and indirect cost) ^NZq1c  
　　可控成本(controllable cost) ,PH;j_  
　　制造费用分配(manufacturing expenses allocation) O iRhp(  
　　理论成本与应用成本(theory cost and practice cost) ZmSe>}B=  
　　辅助生产成本分配(auxiliary production cost allocation) O_%X>Q9  
　　期间,费用 @=CN#D12  
　　成本控制程序(procedure of cost control) 13 `Or(>U  
　　成本记录(cost entry, cost recorder cost agenda) C3EQzr`  
　　成本计算分批法(job costing method) w l c Cz  
　　成本计算分步法 zu8   
　　直接人工成本差异(direct labor variance) e UMOV]h  
　　成本控制方法(cost control method)