[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 @.D1_A  
　　股本 Share capital 3?n2/p 7=  
　　已归还投资 Investment returned 2kX

a  
　　利润分配-其他转入 Profit appropriation - other transfer in L\GjG&Y5  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve < 2mbR  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve T
_=IH~"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >GV(\In  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Qp?+G~*  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund b235Zm  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8lNkY`P7s  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends T09'qB  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oh?@[U  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j0X Jf<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares QTC-W2t]  
　　期初未分配利润 Retained earnings, beginning of the year _Hp[}sv4)  
　　资本公积-股本溢价 Capital surplus - share premium UN8]>#\"`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K{vn[}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8AGP*"gI  
　　资本公积-股权投资准备 Capital surplus - investment reserve 3hD
\6,@  
　　资本公积-拨款转入 Capital surplus - subsidiary w>TlM*3D/  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y!1x,"O'H  
　　资本公积-其他 Capital surplus - others gfPR3%EXs  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TF[8r[93  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o<\uH
r3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zP`&X:8  
　　盈余公积-储备基金 Surplus reserve - reserve fund nS` :)#;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund X+$IaLfCxD  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 57S!X|CE  
　　主营业务收入 Sales 0W6jF5T  
　　主营业务成本 Cost of sales p7Xe[94d^  
　　主营业务税金及附加 Sales tax Q)s`~G({P  
　　营业费用 Operating expenses a3wk#mH  
　　管理费用 General and administrative expenses Y9w^F_relL  
　　财务费用 Financial expenses .@kjC4m  
　　投资收益 Investment income cH7Gb|,M  
　　其他业务收入 Other operating income ]Jum(1Bo  
　　营业外收入 Non-operating income !zW22M  
　　补贴收入 Subsidy income yh'P17N|q  
　　其他业务支出 Other operating expenses r9vO(m~  
　　营业外支出 Non-operating expenses 7`pK=E}+  
　　所得税 Income tax [AA*B  
　　直接人工成本差异(direct labor variance) qF? n&>YG  
　　直接材料成本差异(direct material variance) Ia%S=xU{=  
　　在产品计价(work-in-process costing) 0;/
},B[A  
　　联产品成本计算(joint products costing) I #bta  
　　生产成本汇总程序(accumulation process of procluction cost) "oLY";0(=  
　　制造费用差异(manufacturing expenses variance) u|T
g*B  
　　实际成本与估计成本(actual cost and estimated cost) !zR1CM  
　　工资费用分配(salary costs allocation) B*AF8wX|  
　　成本曲线(cost curve) +#LD@)G  
　　农业生产成本(agriculture production cost) 6qF9+r&e?  
　　原始成本和重置成本(original cost and replacement cost) "
T~ce@  
　　工程施工成本 huT
WoMU  
　　直接成本与间接成本(direct cost and indirect cost) hVl^vw7o  
　　可控成本(controllable cost) ')82a49eA  
　　制造费用分配(manufacturing expenses allocation) 6}"t;4@$x  
　　理论成本与应用成本(theory cost and practice cost) 2t3DQ   
　　辅助生产成本分配(auxiliary production cost allocation) mNDd>4%H_  
　　期间,费用 of<(4<T  
　　成本控制程序(procedure of cost control) )d =8)9B  
　　成本记录(cost entry, cost recorder cost agenda) Kd|@  
　　成本计算分批法(job costing method) sqE? U*8.-  
　　成本计算分步法 '>U&B}  
　　直接人工成本差异(direct labor variance) {~0r3N4Zl  
　　成本控制方法(cost control method)