[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 6dNW 2_  
　　股本 Share capital 9i=HZ\s3  
　　已归还投资 Investment returned &(Yv&jX  
　　利润分配-其他转入 Profit appropriation - other transfer in G[bWjw86O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve x @a3STKT  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x(tf0[g  
　　利润分配-提取储备基金 Profit appropriation - reserve fund PX} ~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S. I3m-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )Z"  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit r=J+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ROWI.|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4ZX6=-u^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dPm_jX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t/kMV6
 
　　期初未分配利润 Retained earnings, beginning of the year % 3:[0o={d  
　　资本公积-股本溢价 Capital surplus - share premium
m-v0=+~&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Fmd^9K  
　　资本公积-接受现金捐赠 Capital surplus - cash donation moOc G3=9  
　　资本公积-股权投资准备 Capital surplus - investment reserve # h/#h\  
　　资本公积-拨款转入 Capital surplus - subsidiary
Rt9S  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation na4^>:r~  
　　资本公积-其他 Capital surplus - others YaT6vSz  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8k0f&Cak=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \Qgc7ev  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Qf .ASC  
　　盈余公积-储备基金 Surplus reserve - reserve fund }<9IH%sgF  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund v]?zG&Jh  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6 6%_p]U  
　　主营业务收入 Sales B*3<(eI  
　　主营业务成本 Cost of sales qj#C8Tc7  
　　主营业务税金及附加 Sales tax b)(rlX  
　　营业费用 Operating expenses _no;B_m~  
　　管理费用 General and administrative expenses MV?#g -5  
　　财务费用 Financial expenses 11g_!X -g@  
　　投资收益 Investment income DmA~Vj!a^y  
　　其他业务收入 Other operating income I"hlLP  
　　营业外收入 Non-operating income 0|=
,!sY  
　　补贴收入 Subsidy income ea3f`z  
　　其他业务支出 Other operating expenses n([9U0!gu  
　　营业外支出 Non-operating expenses s$wIL//=  
　　所得税 Income tax ,s~d39{  
　　直接人工成本差异(direct labor variance) A0l-H/
l7  
　　直接材料成本差异(direct material variance) 5@-[[ $dk  
　　在产品计价(work-in-process costing) +td]g9Ie  
　　联产品成本计算(joint products costing) zAkF:^ #Y  
　　生产成本汇总程序(accumulation process of procluction cost) 2e<u/M21>  
　　制造费用差异(manufacturing expenses variance) 6> Z)w}x^  
　　实际成本与估计成本(actual cost and estimated cost) 4/ ?@%  
　　工资费用分配(salary costs allocation) `bJ?8~ 8*  
　　成本曲线(cost curve) UID0|+%Y  
　　农业生产成本(agriculture production cost) >At* jg48  
　　原始成本和重置成本(original cost and replacement cost) "2=v:\~=  
　　工程施工成本 r^v1_u,1I  
　　直接成本与间接成本(direct cost and indirect cost) t[4V1:  
　　可控成本(controllable cost) QnTKo&|9  
　　制造费用分配(manufacturing expenses allocation) N!~5S`  
　　理论成本与应用成本(theory cost and practice cost) 3Ow bU  
　　辅助生产成本分配(auxiliary production cost allocation) @9e}kiW  
　　期间,费用 O\+b1+&b3Y  
　　成本控制程序(procedure of cost control) oB$c-!&  
　　成本记录(cost entry, cost recorder cost agenda) Wi+}qO  
　　成本计算分批法(job costing method) PY76;D*`  
　　成本计算分步法 w\zNn4B})A  
　　直接人工成本差异(direct labor variance) :lBw0{fP  
　　成本控制方法(cost control method)