[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 J3$`bK6F6  
　　股本 Share capital P-+^YN,  
　　已归还投资 Investment returned (&njZdcb*  
　　利润分配-其他转入 Profit appropriation - other transfer in Xk7zXah  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve HL88  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v]!|\]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund v7&$(HJ>]L  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;=C^l  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )>TA |W]@  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit /Zm@.%.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1$xt=*.u|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve UAcABL^2  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ry7(V:ic  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mcr71j  
　　期初未分配利润 Retained earnings, beginning of the year 'JkK0a2D  
　　资本公积-股本溢价 Capital surplus - share premium SxOM@A  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vP,WV9Q1u  
　　资本公积-接受现金捐赠 Capital surplus - cash donation K"g[%O<  
　　资本公积-股权投资准备 Capital surplus - investment reserve hR=4w$  
　　资本公积-拨款转入 Capital surplus - subsidiary 78 UT]<Q;K  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation &TK%igL  
　　资本公积-其他 Capital surplus - others %>JqwMK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "QiUuD=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yM\1n  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve L`Qiu@  
　　盈余公积-储备基金 Surplus reserve - reserve fund '}!dRpx  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund uQ8
]j.0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment fF *a/\h %  
　　主营业务收入 Sales #m8Oy|Y9`  
　　主营业务成本 Cost of sales *qpmI9m  
　　主营业务税金及附加 Sales tax ja9y  
　　营业费用 Operating expenses qa%g'sB-b  
　　管理费用 General and administrative expenses kkd<CEz2IM  
　　财务费用 Financial expenses > }:6m  
　　投资收益 Investment income yTZbJx?m  
　　其他业务收入 Other operating income VF[]E0=u6  
　　营业外收入 Non-operating income !).D  
　　补贴收入 Subsidy income %ecg19~L/}  
　　其他业务支出 Other operating expenses PDGh\Y[AK,  
　　营业外支出 Non-operating expenses Z/_RQ q   
　　所得税 Income tax W6\s@)b;  
　　直接人工成本差异(direct labor variance) yq&]>ox  
　　直接材料成本差异(direct material variance) .@[+05Yw  
　　在产品计价(work-in-process costing) fx_7B (  
　　联产品成本计算(joint products costing) 7J')o^MG  
　　生产成本汇总程序(accumulation process of procluction cost) v$,9l+p/  
　　制造费用差异(manufacturing expenses variance) ;OVJM qg  
　　实际成本与估计成本(actual cost and estimated cost) | @mZ]`p  
　　工资费用分配(salary costs allocation) 2QBq  
　　成本曲线(cost curve) 3UH=wmG0w  
　　农业生产成本(agriculture production cost) yWX:`*GV  
　　原始成本和重置成本(original cost and replacement cost) _{ ?1+  
　　工程施工成本 UQhfR}(  
　　直接成本与间接成本(direct cost and indirect cost) 85H8`YwPh  
　　可控成本(controllable cost) *[ A%tj%  
　　制造费用分配(manufacturing expenses allocation) dc:|)bK M  
　　理论成本与应用成本(theory cost and practice cost) &JP-M=\n  
　　辅助生产成本分配(auxiliary production cost allocation) {@C+Js5  
　　期间,费用 A\ LTAp(I  
　　成本控制程序(procedure of cost control) /Wzic+v<>  
　　成本记录(cost entry, cost recorder cost agenda) ? ZN8Ku  
　　成本计算分批法(job costing method) IcaF4#  
　　成本计算分步法 .}z&$:U9[  
　　直接人工成本差异(direct labor variance) uK t>6DN.  
　　成本控制方法(cost control method)