[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@ i2#  
　　股本 Share capital \Yj#2ww  
　　已归还投资 Investment returned tC&fAE:S  
　　利润分配-其他转入 Profit appropriation - other transfer in $ !v}xY  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9nn>O?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *(k%MTG  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >b>MKm>q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xC-BqVJ%_T  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !\CG,Ek  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3brb*gI_b  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6|,e%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve RCI4~q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^8:VWJM  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I>{!U$  
　　期初未分配利润 Retained earnings, beginning of the year 0$tjNye  
　　资本公积-股本溢价 Capital surplus - share premium "YJ[$TG  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve eGLO!DdxZ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation vQUZVq5M  
　　资本公积-股权投资准备 Capital surplus - investment reserve |/VL35b  
　　资本公积-拨款转入 Capital surplus - subsidiary NZ>7dJ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )ZGYhE  
　　资本公积-其他 Capital surplus - others q(IZJGb  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve );nz4/V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -'6<  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7Rnm%8?T  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^IBGYl5n  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,jy<o+!  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment aqF+zPKs6  
　　主营业务收入 Sales \yNQQ$B  
　　主营业务成本 Cost of sales 6O9iEc,HM  
　　主营业务税金及附加 Sales tax =p]mX)I_  
　　营业费用 Operating expenses S?L#N  
　　管理费用 General and administrative expenses AH^e]<2-  
　　财务费用 Financial expenses eO t%xTx  
　　投资收益 Investment income Z==!C=SBv  
　　其他业务收入 Other operating income id^|\hDR  
　　营业外收入 Non-operating income \eQla8s  
　　补贴收入 Subsidy income L\YKdUL  
　　其他业务支出 Other operating expenses )GVBE%!WEd  
　　营业外支出 Non-operating expenses OkpwhkPL5  
　　所得税 Income tax d<x1*a  
　　直接人工成本差异(direct labor variance) Edw2W 8  
　　直接材料成本差异(direct material variance) ;K_}A4K  
　　在产品计价(work-in-process costing) 7R,qDp S  
　　联产品成本计算(joint products costing) iU5P$7.p  
　　生产成本汇总程序(accumulation process of procluction cost) cGNvEM(4AV  
　　制造费用差异(manufacturing expenses variance) n#BvW,6J  
　　实际成本与估计成本(actual cost and estimated cost) zsDocR   
　　工资费用分配(salary costs allocation) ~wOTjz  
　　成本曲线(cost curve) 9~c~E/4!  
　　农业生产成本(agriculture production cost) w?*z^y@  
　　原始成本和重置成本(original cost and replacement cost) #-- olEj!  
　　工程施工成本 %x 2uP9  
　　直接成本与间接成本(direct cost and indirect cost) Lz@$3(2  
　　可控成本(controllable cost) HY;9?KJ'  
　　制造费用分配(manufacturing expenses allocation) rVH6QQF=\  
　　理论成本与应用成本(theory cost and practice cost) yHNuU)Ft  
　　辅助生产成本分配(auxiliary production cost allocation) O$qtq(Q%  
　　期间,费用 H<`\bej,  
　　成本控制程序(procedure of cost control) wiJRCH  
　　成本记录(cost entry, cost recorder cost agenda) Vr/
Bu4V"  
　　成本计算分批法(job costing method) abi[jxCG  
　　成本计算分步法 _ 5"+Dv  
　　直接人工成本差异(direct labor variance) @'i+ff\  
　　成本控制方法(cost control method)