[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 }}JMwT  
　　股本 Share capital  `Vb  
　　已归还投资 Investment returned `p\=NP!n  
　　利润分配-其他转入 Profit appropriation - other transfer in c=oDzAzuV\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cz>,sz~i  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2 |s ohF  
　　利润分配-提取储备基金 Profit appropriation - reserve fund GM%+yS}(P  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hmO2s/~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5Q?Jm~H9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >='/%Ad  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,c p2Fac  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nT6y6F_e  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends  EKwQ$?I  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jFj11w1FrA  
　　期初未分配利润 Retained earnings, beginning of the year 5p;AON  
　　资本公积-股本溢价 Capital surplus - share premium SS=<\q#MS  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4Gc M  
　　资本公积-接受现金捐赠 Capital surplus - cash donation q$Gs;gz^(  
　　资本公积-股权投资准备 Capital surplus - investment reserve x sryXex;  
　　资本公积-拨款转入 Capital surplus - subsidiary ]pax,|+$C  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation J D \tt-  
　　资本公积-其他 Capital surplus - others };/QK*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O VV@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =3e7n2N)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
-@W9+Zf5  
　　盈余公积-储备基金 Surplus reserve - reserve fund rFRcK>X\L  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund M!UTqf7XL  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {"y/;x/  
　　主营业务收入 Sales l!mbpFt  
　　主营业务成本 Cost of sales Mt[yY|Ec|  
　　主营业务税金及附加 Sales tax /{i~CGc;"  
　　营业费用 Operating expenses oL<#9)+2*  
　　管理费用 General and administrative expenses @I_cwUO  
　　财务费用 Financial expenses 9wgB JJl7  
　　投资收益 Investment income 4T@:_G2b  
　　其他业务收入 Other operating income u6qK4*eAD  
　　营业外收入 Non-operating income p4' .1.@  
　　补贴收入 Subsidy income e
j ROJXB  
　　其他业务支出 Other operating expenses LW %AZkAx  
　　营业外支出 Non-operating expenses YG "Ta|@5  
　　所得税 Income tax $~/2!T_  
　　直接人工成本差异(direct labor variance) NB-dlv1  
　　直接材料成本差异(direct material variance) z;c>Q\Q  
　　在产品计价(work-in-process costing) LK^|JEu  
　　联产品成本计算(joint products costing) t un}rdb  
　　生产成本汇总程序(accumulation process of procluction cost) *LT~:Gs#  
　　制造费用差异(manufacturing expenses variance) o>el"0rn.h  
　　实际成本与估计成本(actual cost and estimated cost) {keZ_2  
　　工资费用分配(salary costs allocation) OxlA)$.hpu  
　　成本曲线(cost curve) z A,vp^  
　　农业生产成本(agriculture production cost) ~P4C`Q1PT#  
　　原始成本和重置成本(original cost and replacement cost) i]JTKL{\q  
　　工程施工成本 m5\T,  
　　直接成本与间接成本(direct cost and indirect cost) <Vat@e  
　　可控成本(controllable cost) mxa~JAlN_  
　　制造费用分配(manufacturing expenses allocation) ?YhDjQs  
　　理论成本与应用成本(theory cost and practice cost) =$>=EBH,cm  
　　辅助生产成本分配(auxiliary production cost allocation) KII{GDR]  
　　期间,费用 fqNh\~kja  
　　成本控制程序(procedure of cost control) 6EqA
Y`y  
　　成本记录(cost entry, cost recorder cost agenda) xEb>6+-F@  
　　成本计算分批法(job costing method) 7#V7D6j1  
　　成本计算分步法 FXQWT9Kk~_  
　　直接人工成本差异(direct labor variance) jUe@xis<T  
　　成本控制方法(cost control method)