[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 +pz}4M`  
　　股本 Share capital >k;p.Pay%  
　　已归还投资 Investment returned ;g+]klR!  
　　利润分配-其他转入 Profit appropriation - other transfer in J1X~vQAe  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9Sz7\W0  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve l[oe*aYN7  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^^U%cuKg  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e\D|
o?v  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0elxA8Z~e  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Plfdr~$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6Hk="$6K  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aBxiK[[`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i$C-)d]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z/g]o#  
　　期初未分配利润 Retained earnings, beginning of the year g5Hr7Km  
　　资本公积-股本溢价 Capital surplus - share premium {~'H  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  m*dNrG  
　　资本公积-接受现金捐赠 Capital surplus - cash donation O%&cE*eX  
　　资本公积-股权投资准备 Capital surplus - investment reserve n'M>xq_  
　　资本公积-拨款转入 Capital surplus - subsidiary cS(;Qs]Q  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2 x32U MD  
　　资本公积-其他 Capital surplus - others 6e.[,-eU  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pawl|Z'Ez  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8I.VJ3Q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 
R%"K  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~8{sA5y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund oL-2qtv  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment T<yb#ak  
　　主营业务收入 Sales C6]OAUXy:F  
　　主营业务成本 Cost of sales m*Cu-6&qd  
　　主营业务税金及附加 Sales tax R/~,i;d>  
　　营业费用 Operating expenses 0[Eb .2I  
　　管理费用 General and administrative expenses lP3h<j  
　　财务费用 Financial expenses Dpv
rMI~I_  
　　投资收益 Investment income #K|9^4jt  
　　其他业务收入 Other operating income <cj{Qk  
　　营业外收入 Non-operating income ~*-qX$gr  
　　补贴收入 Subsidy income /iG7MC\`  
　　其他业务支出 Other operating expenses 9:8|)a(1  
　　营业外支出 Non-operating expenses 2hq\n<  
　　所得税 Income tax x+7*ADKb  
　　直接人工成本差异(direct labor variance) e.8$ga{  
　　直接材料成本差异(direct material variance) prrT:Y  
　　在产品计价(work-in-process costing) :FHA]oec1  
　　联产品成本计算(joint products costing) 24B<[lSK  
　　生产成本汇总程序(accumulation process of procluction cost) jatr/  
　　制造费用差异(manufacturing expenses variance) !MV @) (.  
　　实际成本与估计成本(actual cost and estimated cost) Fe!9y2Mg  
　　工资费用分配(salary costs allocation) o35fifM`  
　　成本曲线(cost curve) d1G8*YO@  
　　农业生产成本(agriculture production cost) r4Q|5kT*i  
　　原始成本和重置成本(original cost and replacement cost) :NE/Ddgc'  
　　工程施工成本 &%,DZA`  
　　直接成本与间接成本(direct cost and indirect cost) KY.ZT2k  
　　可控成本(controllable cost) v&;:^jJ8  
　　制造费用分配(manufacturing expenses allocation) Z a(|(M
H  
　　理论成本与应用成本(theory cost and practice cost)  rLv;Y  
　　辅助生产成本分配(auxiliary production cost allocation) izwUS!5e  
　　期间,费用 m3 -9b"  
　　成本控制程序(procedure of cost control) {HrZ4xQnpV  
　　成本记录(cost entry, cost recorder cost agenda) N$#\Xdo  
　　成本计算分批法(job costing method) 27#5y_ `  
　　成本计算分步法 t'(1I|7  
　　直接人工成本差异(direct labor variance) goZ V.,w  
　　成本控制方法(cost control method)