[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 ?V}AwLX}  
　　股本 Share capital ;b""N,  
　　已归还投资 Investment returned =m4_8)-8u  
　　利润分配-其他转入 Profit appropriation - other transfer in `2Buf8|a,  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?'_Q^O>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ZhWtY  
　　利润分配-提取储备基金 Profit appropriation - reserve fund o >=YoG  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ZZa$/q"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (/c&#W  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit pEjA*6v|,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends S;"7d  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o6$Q>g`]  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 43mV~Oj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ZcXqH7`r  
　　期初未分配利润 Retained earnings, beginning of the year E6-alBi%  
　　资本公积-股本溢价 Capital surplus - share premium su`]l"[,]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $?OuY*ZeY9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation c{Ax{-'R  
　　资本公积-股权投资准备 Capital surplus - investment reserve T#1>pED  
　　资本公积-拨款转入 Capital surplus - subsidiary NC 0H5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4:=eO!6  
　　资本公积-其他 Capital surplus - others >Hr0ScmN@"  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0;-S){  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5Dy800.B2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -4JdKO  
　　盈余公积-储备基金 Surplus reserve - reserve fund i6[,m*q~2x  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A#mf*]'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment urHQb5|T}  
　　主营业务收入 Sales P]Z}% 8^O  
　　主营业务成本 Cost of sales #![i {7  
　　主营业务税金及附加 Sales tax ms=Ilz  
　　营业费用 Operating expenses 8KpG0DC  
　　管理费用 General and administrative expenses I 3xx}^V  
　　财务费用 Financial expenses 4QnJ;&~  
　　投资收益 Investment income T8.@}a  
　　其他业务收入 Other operating income Kfc(GL?
 
　　营业外收入 Non-operating income Ms*;?qtrR  
　　补贴收入 Subsidy income 1anV!&a<K(  
　　其他业务支出 Other operating expenses ~9qDmt,i  
　　营业外支出 Non-operating expenses q_8qowu"  
　　所得税 Income tax HFwT  
　　直接人工成本差异(direct labor variance) G!uQ| <(  
　　直接材料成本差异(direct material variance) nTSGcMI
 
　　在产品计价(work-in-process costing) GYiUne$  
　　联产品成本计算(joint products costing) r4O*0Q_  
　　生产成本汇总程序(accumulation process of procluction cost) #Dx$KPD  
　　制造费用差异(manufacturing expenses variance) AA}M"8~2  
　　实际成本与估计成本(actual cost and estimated cost) T7YzO,b/   
　　工资费用分配(salary costs allocation) mp~\ioI*d  
　　成本曲线(cost curve) C,Je>G  
　　农业生产成本(agriculture production cost) kTG
}>I  
　　原始成本和重置成本(original cost and replacement cost) :Ke~b_$Uy-  
　　工程施工成本 o([+Pp  
　　直接成本与间接成本(direct cost and indirect cost) uJG^>B?`b  
　　可控成本(controllable cost) 4EuZe:'X  
　　制造费用分配(manufacturing expenses allocation) C+}uH:I'L  
　　理论成本与应用成本(theory cost and practice cost) K/Axojo  
　　辅助生产成本分配(auxiliary production cost allocation) +D1;_D U  
　　期间,费用 oZ%t!Fl1  
　　成本控制程序(procedure of cost control) 3}$L4U  
　　成本记录(cost entry, cost recorder cost agenda) .+aSa?h_  
　　成本计算分批法(job costing method) `c{ i+  
　　成本计算分步法 -4b9(  
　　直接人工成本差异(direct labor variance) W"|89\p}  
　　成本控制方法(cost control method)