[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 u/Fj'*M  
　　股本 Share capital k$Rnj`*^  
　　已归还投资 Investment returned Y'`"9Db  
　　利润分配-其他转入 Profit appropriation - other transfer in 7S $&S;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k_GP>b\"k  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u-DK_^v4M  
　　利润分配-提取储备基金 Profit appropriation - reserve fund HFo-4"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )F pJ1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund va|rO#.=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  f+Dn9t  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7Bz*r0 9S  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %*z-PT22  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >qn/<??  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares N;HIsOT}t  
　　期初未分配利润 Retained earnings, beginning of the year Di Or{)a  
　　资本公积-股本溢价 Capital surplus - share premium 8 Op.eYe  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RbQ <m!A  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +`bC%\T8?  
　　资本公积-股权投资准备 Capital surplus - investment reserve !:fv>FEI9  
　　资本公积-拨款转入 Capital surplus - subsidiary nhdTTap&9  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :a3LS|W  
　　资本公积-其他 Capital surplus - others 4p)e}W*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $T }Tz7(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S{p}ux[}=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {<w +3Va  
　　盈余公积-储备基金 Surplus reserve - reserve fund zuL7%qyv  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund xi'<y  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8 #oR/Nt  
　　主营业务收入 Sales L>Jd7;=  
　　主营业务成本 Cost of sales . p^xS6e{  
　　主营业务税金及附加 Sales tax 3gfimD$_E  
　　营业费用 Operating expenses 8*!|8 BPj^  
　　管理费用 General and administrative expenses =^h~!ovj:  
　　财务费用 Financial expenses \gccQig1CJ  
　　投资收益 Investment income 45}v^|Je\  
　　其他业务收入 Other operating income lr('k`KO
Q  
　　营业外收入 Non-operating income H3  m8  
　　补贴收入 Subsidy income 5)+F(  
　　其他业务支出 Other operating expenses tfiqr|z  
　　营业外支出 Non-operating expenses rhY_|bi4P  
　　所得税 Income tax oEzDMImJ5  
　　直接人工成本差异(direct labor variance) IftxSaP  
　　直接材料成本差异(direct material variance) FMu!z  
　　在产品计价(work-in-process costing) 5M?mYNQR/H  
　　联产品成本计算(joint products costing)  K5 vNhA  
　　生产成本汇总程序(accumulation process of procluction cost) +lp{#1q0  
　　制造费用差异(manufacturing expenses variance) EIX\O6*  
　　实际成本与估计成本(actual cost and estimated cost) E`p 'L!z  
　　工资费用分配(salary costs allocation) WOndE=(V  
　　成本曲线(cost curve) :d'65KMi  
　　农业生产成本(agriculture production cost) T!( 4QRh[  
　　原始成本和重置成本(original cost and replacement cost) ?ow'^X-  
　　工程施工成本 N&;\PfG  
　　直接成本与间接成本(direct cost and indirect cost) 
hWGZd~L  
　　可控成本(controllable cost) d><fu]'  
　　制造费用分配(manufacturing expenses allocation) QjukK6#W  
　　理论成本与应用成本(theory cost and practice cost) T_L6 t66I  
　　辅助生产成本分配(auxiliary production cost allocation) Fu0.~w  
　　期间,费用 ]
XrE  
　　成本控制程序(procedure of cost control) Hbr^vYs5  
　　成本记录(cost entry, cost recorder cost agenda) kEK[\f VE  
　　成本计算分批法(job costing method) lL2-.!]R  
　　成本计算分步法 \ sf!  
　　直接人工成本差异(direct labor variance) 5~\Kj#PBx  
　　成本控制方法(cost control method)