[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 m`-);y  
　　股本 Share capital "@&TC"YG0  
　　已归还投资 Investment returned ww^\_KGu7  
　　利润分配-其他转入 Profit appropriation - other transfer in MM@,J<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Vx$;wU Y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :cC$1zv@
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund gsyOf*Q$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund syR"p,3EC  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U*[E+Uq}:N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit v8ap"9b  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,/w*sE  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .n D#:86M  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'GJB9i+a^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j9NF|  
　　期初未分配利润 Retained earnings, beginning of the year vN{@c(=g  
　　资本公积-股本溢价 Capital surplus - share premium |/gt;H~:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E%`J=C}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]j3>=Jb;  
　　资本公积-股权投资准备 Capital surplus - investment reserve 5*%Gh&)  
　　资本公积-拨款转入 Capital surplus - subsidiary (L/>LZn|  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation N_c44[z1  
　　资本公积-其他 Capital surplus - others P4[kW}R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve AT"gRCU$4  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KyyRHf5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V.*TOU{{xh  
　　盈余公积-储备基金 Surplus reserve - reserve fund (t-hi8"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund dTg`z,^F  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \1< 'XVS  
　　主营业务收入 Sales 6HY): M&?  
　　主营业务成本 Cost of sales Wzl/ @CPM  
　　主营业务税金及附加 Sales tax J9mK9{#q  
　　营业费用 Operating expenses j*DPW)RkKX  
　　管理费用 General and administrative expenses [KK |_  
　　财务费用 Financial expenses ZQfxlzj+X  
　　投资收益 Investment income 6j6CA?|  
　　其他业务收入 Other operating income }emUpju<C  
　　营业外收入 Non-operating income gI^&z  
　　补贴收入 Subsidy income Nj>6TD81u  
　　其他业务支出 Other operating expenses jaoZ}}V_$  
　　营业外支出 Non-operating expenses A"JdG%t>.h  
　　所得税 Income tax -+WAaJ(b  
　　直接人工成本差异(direct labor variance) Ooz,?wU6  
　　直接材料成本差异(direct material variance) q|D5 A|)  
　　在产品计价(work-in-process costing) b&rBWp0#  
　　联产品成本计算(joint products costing) fUjo',<s  
　　生产成本汇总程序(accumulation process of procluction cost) LIID(s!bX  
　　制造费用差异(manufacturing expenses variance) rt +4-WuK>  
　　实际成本与估计成本(actual cost and estimated cost) eS8(HI6{^  
　　工资费用分配(salary costs allocation) [ inlxJD  
　　成本曲线(cost curve) :TQp,CEa  
　　农业生产成本(agriculture production cost)
Jp=qPG|  
　　原始成本和重置成本(original cost and replacement cost) U?0|2hR~  
　　工程施工成本 M|DMoi8x  
　　直接成本与间接成本(direct cost and indirect cost) 60+zoL'  
　　可控成本(controllable cost) B"GC|}N)v  
　　制造费用分配(manufacturing expenses allocation) D^[l~K  
　　理论成本与应用成本(theory cost and practice cost) 81Kf X {|  
　　辅助生产成本分配(auxiliary production cost allocation) Ugri _  
　　期间,费用 CQWXLQED>  
　　成本控制程序(procedure of cost control) 7h  54j  
　　成本记录(cost entry, cost recorder cost agenda) _EMI%P&s  
　　成本计算分批法(job costing method) C7%R2>}?f  
　　成本计算分步法 roS" q~GS,  
　　直接人工成本差异(direct labor variance) |}G"^r  
　　成本控制方法(cost control method)