[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 h&&6r\4/|  
　　股本 Share capital k;W@ LfP  
　　已归还投资 Investment returned -_OS%ARa  
　　利润分配-其他转入 Profit appropriation - other transfer in n"Veem[_4g  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve x\e;+ubt}  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K6JVg$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund . 5y"38e  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Uh eC  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YUU-D(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit f_^1J  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends URgk^nt2p  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .R*!aK  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {~GYj%-^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !`JHH&  
　　期初未分配利润 Retained earnings, beginning of the year AI vXb\wL  
　　资本公积-股本溢价 Capital surplus - share premium $q?$]k|M`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %q ;jVj[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation C;+(Zp  
　　资本公积-股权投资准备 Capital surplus - investment reserve Jq.lT(E8D  
　　资本公积-拨款转入 Capital surplus - subsidiary u6V/JI}g  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8M,9kXq{L  
　　资本公积-其他 Capital surplus - others s.Y4pWd5@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >Hb^P)3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mbRqJT>@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g>0XxjP4  
　　盈余公积-储备基金 Surplus reserve - reserve fund 63|+2-E2Q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund l- pe4x  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment >>b3ZE|5  
　　主营业务收入 Sales <:FP4e "(  
　　主营业务成本 Cost of sales rB~W Iu  
　　主营业务税金及附加 Sales tax F;ZSzWq  
　　营业费用 Operating expenses >Iewx G
b>  
　　管理费用 General and administrative expenses qSqI7ptA\  
　　财务费用 Financial expenses .MW @;  
　　投资收益 Investment income 4D%9Rc0 G  
　　其他业务收入 Other operating income g[ 0<m#"  
　　营业外收入 Non-operating income r=/;iH?UH  
　　补贴收入 Subsidy income @RFs/'  
　　其他业务支出 Other operating expenses =p^He!  
　　营业外支出 Non-operating expenses Xv <G-N4  
　　所得税 Income tax H7Uli]e3  
　　直接人工成本差异(direct labor variance) UtB6V)YI  
　　直接材料成本差异(direct material variance) #*$P'r  
　　在产品计价(work-in-process costing) X{n- N5*  
　　联产品成本计算(joint products costing) Z@8vL  
　　生产成本汇总程序(accumulation process of procluction cost) H.<a`mm8  
　　制造费用差异(manufacturing expenses variance) zsU=sTsL  
　　实际成本与估计成本(actual cost and estimated cost) 93+"D`  
　　工资费用分配(salary costs allocation) bPD`+:A_  
　　成本曲线(cost curve) a07@C  
　　农业生产成本(agriculture production cost) [%50/_h  
　　原始成本和重置成本(original cost and replacement cost) O1 .w,U   
　　工程施工成本 G2LK]  
　　直接成本与间接成本(direct cost and indirect cost) ""Zp:8o  
　　可控成本(controllable cost) '
\~$dtI$  
　　制造费用分配(manufacturing expenses allocation) >-_d CNZ  
　　理论成本与应用成本(theory cost and practice cost) ,uw132<b  
　　辅助生产成本分配(auxiliary production cost allocation) Q$obOEr2(  
　　期间,费用 4Wy<?O2  
　　成本控制程序(procedure of cost control) -[= drj9I  
　　成本记录(cost entry, cost recorder cost agenda) g~7Ri-"  
　　成本计算分批法(job costing method) }>^Q'BW;65  
　　成本计算分步法 i,V;xB2  
　　直接人工成本差异(direct labor variance) ;U1UFqZ`  
　　成本控制方法(cost control method)