[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 'cu( Sd}  
　　股本 Share capital y/
'2WO[  
　　已归还投资 Investment returned Jr==Afx
yT  
　　利润分配-其他转入 Profit appropriation - other transfer in xzbyar<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ej]^VS7w[r  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bo4 :|Z  
　　利润分配-提取储备基金 Profit appropriation - reserve fund gQCkoQi:j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cL7je  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .yd{7Te  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0bVtku K;G  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rc<^6HqD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve eh&?BP?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V#'sH  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =;9Wh!{  
　　期初未分配利润 Retained earnings, beginning of the year g~S>_~WL  
　　资本公积-股本溢价 Capital surplus - share premium C7[_#1Oz  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K, WNM S  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |[)t4A"}  
　　资本公积-股权投资准备 Capital surplus - investment reserve "@;q! B.qo  
　　资本公积-拨款转入 Capital surplus - subsidiary ~ b!mKyrZ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation p3M)gH=N  
　　资本公积-其他 Capital surplus - others Hl8-1M$&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hbD@B.PD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yNoJrA  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pn{Mj  
　　盈余公积-储备基金 Surplus reserve - reserve fund *!ZU"q}i  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund wWKC .N  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2G=Bav\n+  
　　主营业务收入 Sales )!SVV~y  
　　主营业务成本 Cost of sales 3?|Fn8dQR.  
　　主营业务税金及附加 Sales tax (_^g:>)Cs  
　　营业费用 Operating expenses h \hQ  
　　管理费用 General and administrative expenses Xw(e@:  
　　财务费用 Financial expenses ;e_dk4_  
　　投资收益 Investment income . p^='Kz?  
　　其他业务收入 Other operating income  :z_D?UQ  
　　营业外收入 Non-operating income #I'W[\l~+  
　　补贴收入 Subsidy income mnzamp  
　　其他业务支出 Other operating expenses |"8Az0[!  
　　营业外支出 Non-operating expenses 3;zJ\a.+  
　　所得税 Income tax sU^2I v\%  
　　直接人工成本差异(direct labor variance) +ByxhSIr  
　　直接材料成本差异(direct material variance) "WdGY*r  
　　在产品计价(work-in-process costing) m\(4y Gj  
　　联产品成本计算(joint products costing) &^Zo}F2V  
　　生产成本汇总程序(accumulation process of procluction cost) WO?EzQ ?  
　　制造费用差异(manufacturing expenses variance) ,B(UkPGT  
　　实际成本与估计成本(actual cost and estimated cost) gbL99MZ@~  
　　工资费用分配(salary costs allocation) (YVl5}V  
　　成本曲线(cost curve) q(M[ij  
　　农业生产成本(agriculture production cost) S7N3L."  
　　原始成本和重置成本(original cost and replacement cost) UTGR{>=>  
　　工程施工成本 'S@%  
　　直接成本与间接成本(direct cost and indirect cost) @>,3l;\Zh  
　　可控成本(controllable cost) &?IOrHSv!  
　　制造费用分配(manufacturing expenses allocation) LyH8T'C~  
　　理论成本与应用成本(theory cost and practice cost) ,UopGlA ,  
　　辅助生产成本分配(auxiliary production cost allocation) tSV}BM,  
　　期间,费用  VT96ph  
　　成本控制程序(procedure of cost control) z'=*pIY5f  
　　成本记录(cost entry, cost recorder cost agenda) RIJ+]uir4  
　　成本计算分批法(job costing method) JR|yg=E  
　　成本计算分步法 M7-piRnd4  
　　直接人工成本差异(direct labor variance) 0APwk }  
　　成本控制方法(cost control method)