[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 Ll, U>yo  
　　股本 Share capital i5SDy(?r  
　　已归还投资 Investment returned 9ePom'1f1  
　　利润分配-其他转入 Profit appropriation - other transfer in >65\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  KBa0  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve k|^`0~E  
　　利润分配-提取储备基金 Profit appropriation - reserve fund YT6dI"48  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund B`:l;<&jX  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Fz' s\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vbfQy2q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }6gum  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B_*Ayk   
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *W2o$_Hs  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mDO! o  
　　期初未分配利润 Retained earnings, beginning of the year 73JrK_h  
　　资本公积-股本溢价 Capital surplus - share premium V=<AI.Z:w  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y]DC; ,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation *Tr9pq%m  
　　资本公积-股权投资准备 Capital surplus - investment reserve SGu`vN]  
　　资本公积-拨款转入 Capital surplus - subsidiary 6zI}?KZf
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation zb
jV>5  
　　资本公积-其他 Capital surplus - others a\&g;n8jA  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /@&#U bN\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s gRWjrc/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve CZf38$6X  
　　盈余公积-储备基金 Surplus reserve - reserve fund @@cc
/S  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }i J$&CJ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \2CEEs'  
　　主营业务收入 Sales ;,s9jw  
　　主营业务成本 Cost of sales $laUkD#vz  
　　主营业务税金及附加 Sales tax J?Oeuk~[D  
　　营业费用 Operating expenses '$[%x  
　　管理费用 General and administrative expenses i8S=uJ]n  
　　财务费用 Financial expenses ]n3!%0]\  
　　投资收益 Investment income tG~[E,/`  
　　其他业务收入 Other operating income "28zLo3  
　　营业外收入 Non-operating income !+]Kx
B  
　　补贴收入 Subsidy income r"|.`$:B  
　　其他业务支出 Other operating expenses d4p6.3  
　　营业外支出 Non-operating expenses !t}yoN n|  
　　所得税 Income tax !j}L-1*{ l  
　　直接人工成本差异(direct labor variance) E6z&pM8<8  
　　直接材料成本差异(direct material variance) .A0fI"
;Q  
　　在产品计价(work-in-process costing) e^;%w#tEqI  
　　联产品成本计算(joint products costing) MGY0^6yK5  
　　生产成本汇总程序(accumulation process of procluction cost) GWv i  
　　制造费用差异(manufacturing expenses variance) Jt0U`
_  
　　实际成本与估计成本(actual cost and estimated cost) Wb[k2V  
　　工资费用分配(salary costs allocation) Wg20H23XW  
　　成本曲线(cost curve) UuC-R)  
　　农业生产成本(agriculture production cost)  tq?a3  
　　原始成本和重置成本(original cost and replacement cost) P](
8Qrl  
　　工程施工成本 >GLoeCRNu  
　　直接成本与间接成本(direct cost and indirect cost) { h PB%  
　　可控成本(controllable cost) *F!1xyg  
　　制造费用分配(manufacturing expenses allocation) )sNPWn8<Uy  
　　理论成本与应用成本(theory cost and practice cost) =-,'LOE  
　　辅助生产成本分配(auxiliary production cost allocation) Ubgn^+AI  
　　期间,费用 D$@2H>.-  
　　成本控制程序(procedure of cost control) M8/:PmR<  
　　成本记录(cost entry, cost recorder cost agenda) T#wG]DH;  
　　成本计算分批法(job costing method) $x,EPRNs  
　　成本计算分步法 SPXvi0Jg  
　　直接人工成本差异(direct labor variance) CD%Cb53  
　　成本控制方法(cost control method)