[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 F!'b_gmz  
　　股本 Share capital -i?!em'J  
　　已归还投资 Investment returned !cp ,OrO\  
　　利润分配-其他转入 Profit appropriation - other transfer in $S=lm {  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mY;Y$fz;xL  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .w[]Q;K_[)  
　　利润分配-提取储备基金 Profit appropriation - reserve fund rDUNA@r  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M<g>z6   
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x:
@HtTX  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit g3Kc? wTC  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends e)7[weGN  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7(Y!w8q&^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BE}lzn=sF  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S-'iOJ1]  
　　期初未分配利润 Retained earnings, beginning of the year 3vNoD  
　　资本公积-股本溢价 Capital surplus - share premium V0ulIKck  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M,q'   
　　资本公积-接受现金捐赠 Capital surplus - cash donation Q[`_Y3@j  
　　资本公积-股权投资准备 Capital surplus - investment reserve & UL(r  
　　资本公积-拨款转入 Capital surplus - subsidiary vL\wA_z"<H  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
&7|=8Z[o  
　　资本公积-其他 Capital surplus - others }T4"#'`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C37KvLQ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?<xGO@b .  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mcp}F|ws  
　　盈余公积-储备基金 Surplus reserve - reserve fund QjF.U8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund u|O5ZV-cd  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )k <ON~x  
　　主营业务收入 Sales d!e$BiC  
　　主营业务成本 Cost of sales kM]?  
　　主营业务税金及附加 Sales tax 1ciP+->$  
　　营业费用 Operating expenses C4TJS,!1rH  
　　管理费用 General and administrative expenses VU}UK$JN  
　　财务费用 Financial expenses AEOo]b*&d  
　　投资收益 Investment income ?Z*LTsPr  
　　其他业务收入 Other operating income .2[>SI  
　　营业外收入 Non-operating income H@,jNIh~h  
　　补贴收入 Subsidy income C&Ow*~  
　　其他业务支出 Other operating expenses 76mQ$ze  
　　营业外支出 Non-operating expenses mY#[D;mUe  
　　所得税 Income tax }oj$w?Ex  
　　直接人工成本差异(direct labor variance) V5qvH"^  
　　直接材料成本差异(direct material variance) IEjKI"  
　　在产品计价(work-in-process costing) !$qNugLg  
　　联产品成本计算(joint products costing) <yE(p  
　　生产成本汇总程序(accumulation process of procluction cost) .nKyB'uV  
　　制造费用差异(manufacturing expenses variance) u23^ * -  
　　实际成本与估计成本(actual cost and estimated cost) F+*: >@3  
　　工资费用分配(salary costs allocation) AX<TkS@wjb  
　　成本曲线(cost curve) y3c]zDjV  
　　农业生产成本(agriculture production cost) KX[_eOL  
　　原始成本和重置成本(original cost and replacement cost) 9I+;waLlB  
　　工程施工成本 #B;`T[  
　　直接成本与间接成本(direct cost and indirect cost) b ]1SuL  
　　可控成本(controllable cost) P[% W[E<  
　　制造费用分配(manufacturing expenses allocation) N[){yaj  
　　理论成本与应用成本(theory cost and practice cost) Pm#B'N#*N|  
　　辅助生产成本分配(auxiliary production cost allocation) Y>wpla[kUq  
　　期间,费用 L8TT54fM  
　　成本控制程序(procedure of cost control) Xr6lYO_R  
　　成本记录(cost entry, cost recorder cost agenda) Z\6azhbI}  
　　成本计算分批法(job costing method) @X\Sh>H  
　　成本计算分步法 6 V*@ {  
　　直接人工成本差异(direct labor variance) E9!IGci  
　　成本控制方法(cost control method)