[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@{VQVx  
　　股本 Share capital ~(:0&w%e  
　　已归还投资 Investment returned s|X_:3\x  
　　利润分配-其他转入 Profit appropriation - other transfer in _9?v?mL5;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FU;a {irB  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve CZ =]0zB  
　　利润分配-提取储备基金 Profit appropriation - reserve fund \C{Zqo,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :SY,;..3e  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G"".;}AV  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +Eel|)Z*Q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _nSEp>]L  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xc7Rrh]}  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y=y 0`?K  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares at1oxmy  
　　期初未分配利润 Retained earnings, beginning of the year {XwDvLZ  
　　资本公积-股本溢价 Capital surplus - share premium VKg9^%#b`[  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e*d lGK3l  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,$RXN8x1  
　　资本公积-股权投资准备 Capital surplus - investment reserve (0rcLNk{|  
　　资本公积-拨款转入 Capital surplus - subsidiary 8<@X=Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation nGur2}>n  
　　资本公积-其他 Capital surplus - others PfGiJ]:V-u  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }g:'K  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve </R@)_'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *:`fgaIDa  
　　盈余公积-储备基金 Surplus reserve - reserve fund D%6
}x^`Qk  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund K??jV&Xor  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment GB
,
ub*|  
　　主营业务收入 Sales J/PK#<  
　　主营业务成本 Cost of sales XinKG<3!  
　　主营业务税金及附加 Sales tax vFeR)Ox's  
　　营业费用 Operating expenses V}Oz!  O  
　　管理费用 General and administrative expenses yh).1Q-D  
　　财务费用 Financial expenses I*/:rb  
　　投资收益 Investment income Ds{bYK_y  
　　其他业务收入 Other operating income <vu~EY0.  
　　营业外收入 Non-operating income J|HV8  
　　补贴收入 Subsidy income @X=sfygk  
　　其他业务支出 Other operating expenses LxiN9  
　　营业外支出 Non-operating expenses a.ijc>K  
　　所得税 Income tax ;ZkY[5  
　　直接人工成本差异(direct labor variance) +?{LLD*2e  
　　直接材料成本差异(direct material variance) =\\rk,F  
　　在产品计价(work-in-process costing) MJa`4[/  
　　联产品成本计算(joint products costing) RN;#H
_ q  
　　生产成本汇总程序(accumulation process of procluction cost) 9NZq k  
　　制造费用差异(manufacturing expenses variance) 1&Ma`M('  
　　实际成本与估计成本(actual cost and estimated cost) 8cRc5X  
　　工资费用分配(salary costs allocation) $U(D*0+o/  
　　成本曲线(cost curve) v "[ <pFj^  
　　农业生产成本(agriculture production cost) 579t^"ja~  
　　原始成本和重置成本(original cost and replacement cost) = \K/ulZo  
　　工程施工成本 a FWTm,)  
　　直接成本与间接成本(direct cost and indirect cost) ISTAJ8" D  
　　可控成本(controllable cost) 4#I=n~8a  
　　制造费用分配(manufacturing expenses allocation) $XKUw"%  
　　理论成本与应用成本(theory cost and practice cost) 0 t/mLw&  
　　辅助生产成本分配(auxiliary production cost allocation) !~j9Oc^  
　　期间,费用 A>(EM}\,  
　　成本控制程序(procedure of cost control) _T=";NSa  
　　成本记录(cost entry, cost recorder cost agenda) K)h<#F  
　　成本计算分批法(job costing method) nFro#qx  
　　成本计算分步法 F>E_d<m  
　　直接人工成本差异(direct labor variance) |C,]-mJG  
　　成本控制方法(cost control method)