[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 %Hi~aRz  
　　股本 Share capital :^C'<SY2Gs  
　　已归还投资 Investment returned A%Z)wz{  
　　利润分配-其他转入 Profit appropriation - other transfer in h5|.Et  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -%IcYz
yA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ID}
;<[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Z\>, ),O  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <c,~aq#W'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <64HveJ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]_*S~'
x  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends h`MdKX$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve icUT<@0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :ipoD%@  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q^eJ4{Ya:  
　　期初未分配利润 Retained earnings, beginning of the year <o:@dS  
　　资本公积-股本溢价 Capital surplus - share premium h. hjz?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]Ql 0v"` F  
　　资本公积-接受现金捐赠 Capital surplus - cash donation lx,`hl%  
　　资本公积-股权投资准备 Capital surplus - investment reserve O>DNC-m)i{  
　　资本公积-拨款转入 Capital surplus - subsidiary E\)eu1Hw4B  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~hN~>0O  
　　资本公积-其他 Capital surplus - others `T!#@&+  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _JGs}aQ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "Q+83adY4x  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V*jsq[q=  
　　盈余公积-储备基金 Surplus reserve - reserve fund >cOeiK  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~waNPjPRG  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment e`U Qz$4!  
　　主营业务收入 Sales !FG%2L4?,5  
　　主营业务成本 Cost of sales t Y1Et0  
　　主营业务税金及附加 Sales tax LhJa)jFQ  
　　营业费用 Operating expenses _Sj}~H  
　　管理费用 General and administrative expenses 4\ $ 3  
　　财务费用 Financial expenses V+B71\x<  
　　投资收益 Investment income b ^V'BC3  
　　其他业务收入 Other operating income gp< =Gmd  
　　营业外收入 Non-operating income yFIIX=NC  
　　补贴收入 Subsidy income HD# r0)  
　　其他业务支出 Other operating expenses 2M6dMvS  
　　营业外支出 Non-operating expenses {E,SHh   
　　所得税 Income tax BD;H   
　　直接人工成本差异(direct labor variance) 2wh#$zGy  
　　直接材料成本差异(direct material variance) P{oAObP%  
　　在产品计价(work-in-process costing) #n})X,ip2  
　　联产品成本计算(joint products costing) h_ !>yK  
　　生产成本汇总程序(accumulation process of procluction cost) LPE)  
　　制造费用差异(manufacturing expenses variance) FRyPeZR  
　　实际成本与估计成本(actual cost and estimated cost) oNRG25  
　　工资费用分配(salary costs allocation) -l*A  
　　成本曲线(cost curve) M'jXve(=yF  
　　农业生产成本(agriculture production cost) yqcM(,0]  
　　原始成本和重置成本(original cost and replacement cost) m/${8  
　　工程施工成本 WfVMdwz=  
　　直接成本与间接成本(direct cost and indirect cost) Y)p4]>lT+8  
　　可控成本(controllable cost) .|]IwyD &  
　　制造费用分配(manufacturing expenses allocation) |4SW[>WT:  
　　理论成本与应用成本(theory cost and practice cost) ^Vo"fI`=C  
　　辅助生产成本分配(auxiliary production cost allocation) T1~)^qQ  
　　期间,费用 wly>H]i'  
　　成本控制程序(procedure of cost control) *6*-WV6  
　　成本记录(cost entry, cost recorder cost agenda) @FX{M..  
　　成本计算分批法(job costing method) <f%/px%1  
　　成本计算分步法 H7e /  
　　直接人工成本差异(direct labor variance) jX
cNAl  
　　成本控制方法(cost control method)