[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 m;QMQeGz  
　　股本 Share capital !Wnb|=j  
　　已归还投资 Investment returned 2E'UZ m  
　　利润分配-其他转入 Profit appropriation - other transfer in 8<Av@9 *}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %IWPM"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /*
mI<[xb  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @:#eb1<S  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund aqk!T%fg  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1mG-}  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -uf |w?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2\{zmc}G-0  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N`e[:[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends  r;N|)  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares HG^'I+Yn  
　　期初未分配利润 Retained earnings, beginning of the year "^%cJAnLX  
　　资本公积-股本溢价 Capital surplus - share premium U>N1Od4vTO  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve MQ6KN(?\ZL  
　　资本公积-接受现金捐赠 Capital surplus - cash donation @K-">f  
　　资本公积-股权投资准备 Capital surplus - investment reserve q(84+{>B  
　　资本公积-拨款转入 Capital surplus - subsidiary uVrd i?3  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Lp9E:D->  
　　资本公积-其他 Capital surplus - others wf<M)Rs|  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .?$gpM?i  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4.t-i5
  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9\7en%(M  
　　盈余公积-储备基金 Surplus reserve - reserve fund cbTm'}R(G  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund a&? :P1$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment >z@0.pN]7  
　　主营业务收入 Sales ]h5tgi?_l  
　　主营业务成本 Cost of sales gg2(5FPP  
　　主营业务税金及附加 Sales tax A*BeR0(  
　　营业费用 Operating expenses I; rGD^  
　　管理费用 General and administrative expenses pEA:L$&  
　　财务费用 Financial expenses )Pv%#P-<  
　　投资收益 Investment income TM%%O :3  
　　其他业务收入 Other operating income UkFC~17P  
　　营业外收入 Non-operating income {)sdiE  
　　补贴收入 Subsidy income VI*$em O0  
　　其他业务支出 Other operating expenses qIT@g"%}t  
　　营业外支出 Non-operating expenses j0q&&9/Jj  
　　所得税 Income tax X"eYK/7  
　　直接人工成本差异(direct labor variance)
9hyn`u.  
　　直接材料成本差异(direct material variance) 5v*\Zr5ha  
　　在产品计价(work-in-process costing) f3y=Wxk[  
　　联产品成本计算(joint products costing) N
"ST@/j.A  
　　生产成本汇总程序(accumulation process of procluction cost) TB31- ()  
　　制造费用差异(manufacturing expenses variance) #Gi$DMW  
　　实际成本与估计成本(actual cost and estimated cost) K{+2G&i  
　　工资费用分配(salary costs allocation) 'LDQgC*%  
　　成本曲线(cost curve) _|`S3}q|d  
　　农业生产成本(agriculture production cost) ?}Y]|c^W  
　　原始成本和重置成本(original cost and replacement cost) &$H!@@09|w  
　　工程施工成本 =Dj#gV  
　　直接成本与间接成本(direct cost and indirect cost) UJ2U1H54h  
　　可控成本(controllable cost) 6_B]MN!(  
　　制造费用分配(manufacturing expenses allocation) R=\IEqqsi  
　　理论成本与应用成本(theory cost and practice cost) I7]8Y=xf  
　　辅助生产成本分配(auxiliary production cost allocation) gs`q6f%(  
　　期间,费用 .T`%tJ-Em  
　　成本控制程序(procedure of cost control) E!F^H^~$8  
　　成本记录(cost entry, cost recorder cost agenda) #KvlYZ+1  
　　成本计算分批法(job costing method) 'V>-QD%1  
　　成本计算分步法 uPvEwq* C  
　　直接人工成本差异(direct labor variance) !5!<C,U  
　　成本控制方法(cost control method)