[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 vAX|hwn;  
　　股本 Share capital nN~~ cV  
　　已归还投资 Investment returned (D 9Su^:1  
　　利润分配-其他转入 Profit appropriation - other transfer in jr)7kP@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t!2(7=P30(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Dk='+\  
　　利润分配-提取储备基金 Profit appropriation - reserve fund FVKW9"AyW  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ncSFj.}w]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @&"Pci+-|  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit zz^F k&  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 93<:RV  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5o/&T"]@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~h"/Tce  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4Td{;Y="yF  
　　期初未分配利润 Retained earnings, beginning of the year [lk'xzE  
　　资本公积-股本溢价 Capital surplus - share premium :=9]c17=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -!)xQvagD.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation suH&jE$x  
　　资本公积-股权投资准备 Capital surplus - investment reserve < Z|Ep1W  
　　资本公积-拨款转入 Capital surplus - subsidiary ||zb6|7I4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation H K~xOAF  
　　资本公积-其他 Capital surplus - others U#n#7G6fRp  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s!9dQ.  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1. D-FPK  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~Xlrvb}LP  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2Sq_Tw3^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund hb/]8mR  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment KIeT!kmDl  
　　主营业务收入 Sales ms_ VM>l  
　　主营业务成本 Cost of sales &vovA} F  
　　主营业务税金及附加 Sales tax /cK%n4l.y  
　　营业费用 Operating expenses W[[bV  
　　管理费用 General and administrative expenses ~O 3D[PNW~  
　　财务费用 Financial expenses 5[{*{^F4  
　　投资收益 Investment income NWfAxkz{/  
　　其他业务收入 Other operating income "C?5f]T  
　　营业外收入 Non-operating income ez3Z3t`  
　　补贴收入 Subsidy income 1 ^g t1o  
　　其他业务支出 Other operating expenses _al|'obomy  
　　营业外支出 Non-operating expenses ICB~_O5  
　　所得税 Income tax a{[+<8=@1  
　　直接人工成本差异(direct labor variance) iU+nqY'  
　　直接材料成本差异(direct material variance) @FN*TJ  
　　在产品计价(work-in-process costing) UwY-7Mmo  
　　联产品成本计算(joint products costing) 93IFcmO.H@  
　　生产成本汇总程序(accumulation process of procluction cost) PS S?|V k  
　　制造费用差异(manufacturing expenses variance) ]l~V&#i_c  
　　实际成本与估计成本(actual cost and estimated cost) L0%hnA@  
　　工资费用分配(salary costs allocation) )c/Fasfg[P  
　　成本曲线(cost curve) 0 )m8)!gj  
　　农业生产成本(agriculture production cost) /Jf~25
F  
　　原始成本和重置成本(original cost and replacement cost) K={qU[_O  
　　工程施工成本 J wmT/  
　　直接成本与间接成本(direct cost and indirect cost) )R_E|@"  
　　可控成本(controllable cost) m6
 s7F/  
　　制造费用分配(manufacturing expenses allocation) $XBAZ<"hd  
　　理论成本与应用成本(theory cost and practice cost) GO! uwo:  
　　辅助生产成本分配(auxiliary production cost allocation) Q>qFM9Z  
　　期间,费用 k#}g,0@  
　　成本控制程序(procedure of cost control) c~<1':  
　　成本记录(cost entry, cost recorder cost agenda) nsb4S{  
　　成本计算分批法(job costing method) xKOq[d/8  
　　成本计算分步法 O;[9_[  
　　直接人工成本差异(direct labor variance) 0(8H;T  
　　成本控制方法(cost control method)