[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 @S1Z"%S  
　　股本 Share capital c/E'GG%Q%  
　　已归还投资 Investment returned P=R-1V  
　　利润分配-其他转入 Profit appropriation - other transfer in G%viWWTY  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m}6Jdt'|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2@Oz_?O=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund UT0}Ce>e  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c&C*'c-r  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l cK4 Uq\q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit C=qL0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ehTv@2b  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DhXV
=Qw  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I>{o]^xw-D  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares % _nmv  
　　期初未分配利润 Retained earnings, beginning of the year iP6?[pl8  
　　资本公积-股本溢价 Capital surplus - share premium _{$<s[S  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VxtX%McK  
　　资本公积-接受现金捐赠 Capital surplus - cash donation hD XaCift  
　　资本公积-股权投资准备 Capital surplus - investment reserve pfHfw,[  
　　资本公积-拨款转入 Capital surplus - subsidiary #_WkV  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation i6<uj  
　　资本公积-其他 Capital surplus - others c#TV2 @  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6Ta+f3V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w)&?9?~  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _=}.Sg5Q  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6-FM<@H{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $gZiW8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment i|m8#*Hd  
　　主营业务收入 Sales |K9*><P?)2  
　　主营业务成本 Cost of sales &OA6Zw/A  
　　主营业务税金及附加 Sales tax H!'4A&  
　　营业费用 Operating expenses ]-_ ma  
　　管理费用 General and administrative expenses LW k
/h1  
　　财务费用 Financial expenses gegM&Xo  
　　投资收益 Investment income bOSqD[?  
　　其他业务收入 Other operating income t~<HFY*w  
　　营业外收入 Non-operating income sf/m@425  
　　补贴收入 Subsidy income q;*'V9#  
　　其他业务支出 Other operating expenses `@ny!S|1/  
　　营业外支出 Non-operating expenses e?FQ6?  
　　所得税 Income tax L/In~'*-  
　　直接人工成本差异(direct labor variance) [5tvdW6Z&  
　　直接材料成本差异(direct material variance) g#`}HuPoE  
　　在产品计价(work-in-process costing) _>ZC;+c?  
　　联产品成本计算(joint products costing) U({
N'y=  
　　生产成本汇总程序(accumulation process of procluction cost) N3N~z1x0h  
　　制造费用差异(manufacturing expenses variance) 5h|aX  
　　实际成本与估计成本(actual cost and estimated cost) TU':Rt  
　　工资费用分配(salary costs allocation) TO.STK`  
　　成本曲线(cost curve) @ qi|}($  
　　农业生产成本(agriculture production cost) Jg)( F|>o  
　　原始成本和重置成本(original cost and replacement cost) $0vWC#.A]  
　　工程施工成本 c91^7@Xv  
　　直接成本与间接成本(direct cost and indirect cost) yEk|(6+^  
　　可控成本(controllable cost) Bh'!aipk  
　　制造费用分配(manufacturing expenses allocation) HB`'S7Q  
　　理论成本与应用成本(theory cost and practice cost) :!hO9ho  
　　辅助生产成本分配(auxiliary production cost allocation) g9CedD%40  
　　期间,费用 EIfqRRTA  
　　成本控制程序(procedure of cost control) @,7r<6E  
　　成本记录(cost entry, cost recorder cost agenda) $2+s3)  
　　成本计算分批法(job costing method) &*Xrh7K2e  
　　成本计算分步法 OQ4Pk/-'  
　　直接人工成本差异(direct labor variance) ` wZ  
　　成本控制方法(cost control method)