[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 &9|L Z9K  
　　股本 Share capital XH@(V4J(.  
　　已归还投资 Investment returned
|xg_z&dX  
　　利润分配-其他转入 Profit appropriation - other transfer in 9[;da  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve RV);^, b  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O5Z9`_ 9<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund n:2._s T  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {u2Zl7]z^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g(;OUkj$Zp  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit wDGb h=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &$ "J\vm  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _> x}MW+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #o7)eKeQ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m#Z&05^  
　　期初未分配利润 Retained earnings, beginning of the year .xWaS8f  
　　资本公积-股本溢价 Capital surplus - share premium o-7{\%+M  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cz{`'VN}`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |R _rfJh  
　　资本公积-股权投资准备 Capital surplus - investment reserve &(A#F[ =0  
　　资本公积-拨款转入 Capital surplus - subsidiary GK!@|Kk8q7  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation BAY e:0  
　　资本公积-其他 Capital surplus - others JJ%@m;~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RL/y7M1j  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s1[&WDedM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y<6c*e1  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6lv@4R^u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2#sFY/@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [rWBVfm  
　　主营业务收入 Sales iw3\`,5   
　　主营业务成本 Cost of sales 1*2ycf a  
　　主营业务税金及附加 Sales tax \Ta5c31S+  
　　营业费用 Operating expenses !Q15 qvRS  
　　管理费用 General and administrative expenses |Z{#DOT  
　　财务费用 Financial expenses GWWg3z.o"W  
　　投资收益 Investment income yxHo0U  
　　其他业务收入 Other operating income _:=\h5}8  
　　营业外收入 Non-operating income PA ?2K4  
　　补贴收入 Subsidy income 6?~9{0  
　　其他业务支出 Other operating expenses ^4+NPk  
　　营业外支出 Non-operating expenses d"06 gp  
　　所得税 Income tax !p!Qg1O6o  
　　直接人工成本差异(direct labor variance) A,~KrRd  
　　直接材料成本差异(direct material variance) 5WJ ~%"O  
　　在产品计价(work-in-process costing) =eUKpYI  
　　联产品成本计算(joint products costing) &:&l+  
　　生产成本汇总程序(accumulation process of procluction cost) U Me?nAC  
　　制造费用差异(manufacturing expenses variance) xc 1d[dCdp  
　　实际成本与估计成本(actual cost and estimated cost) [,,@>nyD  
　　工资费用分配(salary costs allocation) grzmW4Cw  
　　成本曲线(cost curve) _ia&|#n  
　　农业生产成本(agriculture production cost) ~`FRU/@r  
　　原始成本和重置成本(original cost and replacement cost) @Kz,TP!%A  
　　工程施工成本 RQ=$, i`  
　　直接成本与间接成本(direct cost and indirect cost) kY\faWuR  
　　可控成本(controllable cost) q,L>PN+W  
　　制造费用分配(manufacturing expenses allocation) k>mXh{(  
　　理论成本与应用成本(theory cost and practice cost) V 97ORI  
　　辅助生产成本分配(auxiliary production cost allocation) bE.<v F&  
　　期间,费用 %W\NYSm  
　　成本控制程序(procedure of cost control) \-pwA j?  
　　成本记录(cost entry, cost recorder cost agenda) e'A_4;~@s  
　　成本计算分批法(job costing method) :?\29j#*V  
　　成本计算分步法 |ugdl|f  
　　直接人工成本差异(direct labor variance) :rQDA=Ps  
　　成本控制方法(cost control method)