[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 DpH+lpC  
　　股本 Share capital {b6| wQ\  
　　已归还投资 Investment returned w5w
,jD[  
　　利润分配-其他转入 Profit appropriation - other transfer in -'r4@='6}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U}<5%"!;  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _o/LFLq  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (pN:ETB  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (`\ DDJ[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %wWJVq}jx  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @&p:J0hbp  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends byoP1F%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y_boJ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kVR_?ch{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5gYv CW&~  
　　期初未分配利润 Retained earnings, beginning of the year p'{B|ujj6  
　　资本公积-股本溢价 Capital surplus - share premium \H^DiF%f9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u0 myB/`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation A[:0?Ez=  
　　资本公积-股权投资准备 Capital surplus - investment reserve viB'ul7o  
　　资本公积-拨款转入 Capital surplus - subsidiary f1s3pr??  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation jYDpJ##Zb  
　　资本公积-其他 Capital surplus - others $p:RnH\H1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LK\L}<;1V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Htl2CcZ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3m%oXT  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4eH:eCZze  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund WxLbf+0o  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @+Ch2Lod  
　　主营业务收入 Sales nSY3=Edx=  
　　主营业务成本 Cost of sales LtIp,2GP&_  
　　主营业务税金及附加 Sales tax K!W7a~ @  
　　营业费用 Operating expenses UMtnb:ek  
　　管理费用 General and administrative expenses K#Ia19au5  
　　财务费用 Financial expenses LCBP9Rftvd  
　　投资收益 Investment income 3v\69s  
　　其他业务收入 Other operating income J5dwd,FQ  
　　营业外收入 Non-operating income )Y4;@pEU  
　　补贴收入 Subsidy income r@")MOGc  
　　其他业务支出 Other operating expenses e}lF#$  
　　营业外支出 Non-operating expenses pm
d
a9V4  
　　所得税 Income tax 6z`l}<q  
　　直接人工成本差异(direct labor variance) gOiZ8K!  
　　直接材料成本差异(direct material variance) {A^3<=|  
　　在产品计价(work-in-process costing)  bu0i#  
　　联产品成本计算(joint products costing) [B~*88T  
　　生产成本汇总程序(accumulation process of procluction cost) Wo)$*?  
　　制造费用差异(manufacturing expenses variance) Qe,jK{Y< -  
　　实际成本与估计成本(actual cost and estimated cost) rhff8C//'  
　　工资费用分配(salary costs allocation) r2ZSkP.  
　　成本曲线(cost curve) 5&)T[Q X`  
　　农业生产成本(agriculture production cost) (KG2 X  
　　原始成本和重置成本(original cost and replacement cost) ^wass_8  
　　工程施工成本 BD.&K_AW  
　　直接成本与间接成本(direct cost and indirect cost) gXJtk;  
　　可控成本(controllable cost) /{6&99SJcc  
　　制造费用分配(manufacturing expenses allocation) RE._Ov>  
　　理论成本与应用成本(theory cost and practice cost) ?+)>JvWDz  
　　辅助生产成本分配(auxiliary production cost allocation) ^VI\:<\{  
　　期间,费用 c,>y1%V*S{  
　　成本控制程序(procedure of cost control) K;8{qQ*  
　　成本记录(cost entry, cost recorder cost agenda) ?)NgODU  
　　成本计算分批法(job costing method) >c`r&W.t  
　　成本计算分步法 6JgbJ bUi  
　　直接人工成本差异(direct labor variance) Fs$mLa  
　　成本控制方法(cost control method)