[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 Q&e*[l2M6  
　　股本 Share capital "PC9[i  
　　已归还投资 Investment returned 77;|PKE /  
　　利润分配-其他转入 Profit appropriation - other transfer in k Hh0&~(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [\.@,Y0j  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve idNg&'   
　　利润分配-提取储备基金 Profit appropriation - reserve fund 'Jl73 #3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Kj*$'('  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K"VRHIhfg  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit J;Veza  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]SNcL [U  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^qV6k
hg  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -qJO6OM  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vSGvv43G  
　　期初未分配利润 Retained earnings, beginning of the year }M~[8f ]  
　　资本公积-股本溢价 Capital surplus - share premium g UA_&_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Hs(U|BXU  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &U yQ<O>  
　　资本公积-股权投资准备 Capital surplus - investment reserve $J]o\~Z J  
　　资本公积-拨款转入 Capital surplus - subsidiary zE]h]$oi  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7aeyddpM  
　　资本公积-其他 Capital surplus - others n<Z1i)  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1D)=q^\I  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y$ '6p."=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <xr\1VjA  
　　盈余公积-储备基金 Surplus reserve - reserve fund /xkF9  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund IeGVLC
  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment i>z {QE  
　　主营业务收入 Sales z460a[Wl  
　　主营业务成本 Cost of sales l6< bV#_qe  
　　主营业务税金及附加 Sales tax *hkNJ  
　　营业费用 Operating expenses 3/4r\%1b+  
　　管理费用 General and administrative expenses `_>44!M  
　　财务费用 Financial expenses iU?xw@WR  
　　投资收益 Investment income zC_@wMWB  
　　其他业务收入 Other operating income | gP%8nh'C  
　　营业外收入 Non-operating income wU/BRz8I  
　　补贴收入 Subsidy income 7^DN8g"&\  
　　其他业务支出 Other operating expenses RV_+-m{]  
　　营业外支出 Non-operating expenses MLt'tzgl  
　　所得税 Income tax |Q*{yvfEo  
　　直接人工成本差异(direct labor variance) H]VoXJ\*  
　　直接材料成本差异(direct material variance) GaLQ/V2R  
　　在产品计价(work-in-process costing) e2L4E8ST<  
　　联产品成本计算(joint products costing) *[b2
2a4H(  
　　生产成本汇总程序(accumulation process of procluction cost) Q ;$NDYV1  
　　制造费用差异(manufacturing expenses variance) 0v'!(&m  
　　实际成本与估计成本(actual cost and estimated cost) 6}GcMhU<r  
　　工资费用分配(salary costs allocation) )cYbE1=u8>  
　　成本曲线(cost curve) 5ii:93Hlj  
　　农业生产成本(agriculture production cost) YB"=eld  
　　原始成本和重置成本(original cost and replacement cost) +X!QH/ 8  
　　工程施工成本 XJZS}Z7h  
　　直接成本与间接成本(direct cost and indirect cost)  El|Y]f  
　　可控成本(controllable cost) -)p| i~j^A  
　　制造费用分配(manufacturing expenses allocation) [M&.'X  
　　理论成本与应用成本(theory cost and practice cost) E{}Vi>@V?  
　　辅助生产成本分配(auxiliary production cost allocation) jT1^oXn@  
　　期间,费用 \* SEj&9  
　　成本控制程序(procedure of cost control) s?_ H<u  
　　成本记录(cost entry, cost recorder cost agenda) z;6,,  
　　成本计算分批法(job costing method) _?a.S8LxJZ  
　　成本计算分步法 |RZI]H%  
　　直接人工成本差异(direct labor variance) tqicyNL  
　　成本控制方法(cost control method)