[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 %d9UWQ  
　　股本 Share capital 0PnW|N0  
　　已归还投资 Investment returned $E4W{ad2jW  
　　利润分配-其他转入 Profit appropriation - other transfer in QWf)5S  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 05MtQB   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6Bp{FOj:Ss  
　　利润分配-提取储备基金 Profit appropriation - reserve fund AAdRuO{l1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^[CD-#  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @"HR"@pX  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit bhSpSul  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `R^g[0 w'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S~F:%@,*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zu x+ooU  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7`tnoTUv  
　　期初未分配利润 Retained earnings, beginning of the year I
R%a+;Xs  
　　资本公积-股本溢价 Capital surplus - share premium H+3I[`v  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5 ^iU1 \(L  
　　资本公积-接受现金捐赠 Capital surplus - cash donation d#a  
　　资本公积-股权投资准备 Capital surplus - investment reserve +c\s%Gzrh  
　　资本公积-拨款转入 Capital surplus - subsidiary (`18W1f5W  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZZE  
　　资本公积-其他 Capital surplus - others fu=}E5ScK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &bj :,$@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &u"*vG (U[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1qUdj[Bj  
　　盈余公积-储备基金 Surplus reserve - reserve fund Oyq<y~}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund S/d})8~.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6EK+]0  
　　主营业务收入 Sales nHKEtKDd  
　　主营业务成本 Cost of sales }C7tlA8,7  
　　主营业务税金及附加 Sales tax z[v5hhI)4  
　　营业费用 Operating expenses vtmO  
　　管理费用 General and administrative expenses 5.[{PJ]bq  
　　财务费用 Financial expenses D-3/?"n  
　　投资收益 Investment income 45j+n.9=  
　　其他业务收入 Other operating income jD^L<  
　　营业外收入 Non-operating income d=qpT b;(  
　　补贴收入 Subsidy income e^XijId.  
　　其他业务支出 Other operating expenses R/^JyL  
　　营业外支出 Non-operating expenses #4//2N  
　　所得税 Income tax Q'+N72=  
　　直接人工成本差异(direct labor variance) m4Wn$Z  
　　直接材料成本差异(direct material variance) &OhKx  
　　在产品计价(work-in-process costing) C3@.75-E  
　　联产品成本计算(joint products costing) @!a]qAt  
　　生产成本汇总程序(accumulation process of procluction cost) T:S
{3  
　　制造费用差异(manufacturing expenses variance) _Q}RElA  
　　实际成本与估计成本(actual cost and estimated cost) ~<aeA'>OA  
　　工资费用分配(salary costs allocation) &/hr-5k  
　　成本曲线(cost curve) A Wh*<H  
　　农业生产成本(agriculture production cost) #Wm@&|U  
　　原始成本和重置成本(original cost and replacement cost) i)=89?8  
　　工程施工成本 iRwW>a3/  
　　直接成本与间接成本(direct cost and indirect cost) _{`'{u  
　　可控成本(controllable cost) Q
xF8=p  
　　制造费用分配(manufacturing expenses allocation) eN<pU%7  
　　理论成本与应用成本(theory cost and practice cost) 68t}w^=  
　　辅助生产成本分配(auxiliary production cost allocation) 3qMNl>>  
　　期间,费用 H{fM%*w  
　　成本控制程序(procedure of cost control) B|o%_:]+E  
　　成本记录(cost entry, cost recorder cost agenda) 7*+TP~WI  
　　成本计算分批法(job costing method) w+AuMc  
　　成本计算分步法 X K>&$<5{  
　　直接人工成本差异(direct labor variance) G'#41>q+  
　　成本控制方法(cost control method)