[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 E*v+@rv  
　　股本 Share capital [eDRghK  
　　已归还投资 Investment returned B\dhw@hM  
　　利润分配-其他转入 Profit appropriation - other transfer in E /ycPqD  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v=IcVHuf  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $7Tj<;TV  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Xs2B:`,hh  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'E\qqE[;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund tU8aPiUl  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit S! .N3ezn  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \qJ^ n %  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Lf Y[Z4  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CZCVC (/u  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "(a}}q 9-  
　　期初未分配利润 Retained earnings, beginning of the year %nkbQ2^  
　　资本公积-股本溢价 Capital surplus - share premium hg `N`O  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve D6P/39}W  
　　资本公积-接受现金捐赠 Capital surplus - cash donation NVDv
d6  
　　资本公积-股权投资准备 Capital surplus - investment reserve {Q 0DHNP(G  
　　资本公积-拨款转入 Capital surplus - subsidiary 1fh6A`c  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation pTYV@5|  
　　资本公积-其他 Capital surplus - others ;s-fYS6(>{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 52*KRq o  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .n}k,da@(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <FvljKuq+  
　　盈余公积-储备基金 Surplus reserve - reserve fund :O*62olC5  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1| xKb(_l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment gf,[Gb Z  
　　主营业务收入 Sales ve*6WDK,H  
　　主营业务成本 Cost of sales _b[Pk;8}j;  
　　主营业务税金及附加 Sales tax vXR27  
　　营业费用 Operating expenses :XO7#P  
　　管理费用 General and administrative expenses aS+i`A:a  
　　财务费用 Financial expenses 7$:Jea  
　　投资收益 Investment income O
$Dj_R#  
　　其他业务收入 Other operating income Cy JZip  
　　营业外收入 Non-operating income ~A
>-tn}O  
　　补贴收入 Subsidy income \&s$?r  
　　其他业务支出 Other operating expenses S`[r]msw  
　　营业外支出 Non-operating expenses \@j3/!=,n%  
　　所得税 Income tax 3,@|kN<  
　　直接人工成本差异(direct labor variance) =ZARJ40L  
　　直接材料成本差异(direct material variance) A~wyn5:_  
　　在产品计价(work-in-process costing) Olq`mlsK  
　　联产品成本计算(joint products costing) ,Q8h#0z r  
　　生产成本汇总程序(accumulation process of procluction cost) I#CS;Yh95  
　　制造费用差异(manufacturing expenses variance) '/F~vSQsR  
　　实际成本与估计成本(actual cost and estimated cost) /.m}y$@GV  
　　工资费用分配(salary costs allocation) Ozc9yy!%  
　　成本曲线(cost curve) EJTa~  
　　农业生产成本(agriculture production cost) (/J %Huy  
　　原始成本和重置成本(original cost and replacement cost) Q".p5(<  
　　工程施工成本 mP ^*nB@,  
　　直接成本与间接成本(direct cost and indirect cost) |Fzt| \  
　　可控成本(controllable cost) i th!,jY*i  
　　制造费用分配(manufacturing expenses allocation) %VgK::)r  
　　理论成本与应用成本(theory cost and practice cost) qo}u(pOj|  
　　辅助生产成本分配(auxiliary production cost allocation) bY=Yb  
　　期间,费用 <Ow+LJWQK  
　　成本控制程序(procedure of cost control) NJ!}(=1|K  
　　成本记录(cost entry, cost recorder cost agenda) A@I3:V  
　　成本计算分批法(job costing method) _dn*H-5hO  
　　成本计算分步法 . J9\Fr@  
　　直接人工成本差异(direct labor variance) wafws*b%  
　　成本控制方法(cost control method)