[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 5v1f?btc  
　　股本 Share capital ]#)1(ZE  
　　已归还投资 Investment returned ARcPHV<(2  
　　利润分配-其他转入 Profit appropriation - other transfer in !Db0r/_:G  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve J$Huzs#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve y]1:IJL2;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund CHeU`!:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vkFfHzR$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Z^P]-CB|6A  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit AGxtmBB;  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends DyZe+,g;S  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .QwwGm  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 014p= W  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .23z\M8 -  
　　期初未分配利润 Retained earnings, beginning of the year >FrF"u:kM  
　　资本公积-股本溢价 Capital surplus - share premium %O9kq  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve EN OaC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -K+" :kiS  
　　资本公积-股权投资准备 Capital surplus - investment reserve 41\r7 BS  
　　资本公积-拨款转入 Capital surplus - subsidiary }zA kUt  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation xLUgbql-  
　　资本公积-其他 Capital surplus - others PQ}q5?N  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K|Q|v39{b  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /qf2LO'+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve a[Q\8<  
　　盈余公积-储备基金 Surplus reserve - reserve fund Y X||\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +4[L_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment QfLDyJv`e  
　　主营业务收入 Sales L;wfTZa  
　　主营业务成本 Cost of sales P=Au~2X  
　　主营业务税金及附加 Sales tax z]P=>w  
　　营业费用 Operating expenses K YSyz)M}  
　　管理费用 General and administrative expenses z|';Y!kQ  
　　财务费用 Financial expenses >Ln/)j  
　　投资收益 Investment income O'5xPJ  
　　其他业务收入 Other operating income B @R3j  
　　营业外收入 Non-operating income s)?=4zJ  
　　补贴收入 Subsidy income RTHe#`t  
　　其他业务支出 Other operating expenses RbexsBq  
　　营业外支出 Non-operating expenses nEtG(^N  
　　所得税 Income tax $UgQ1Qc  
　　直接人工成本差异(direct labor variance) =(!&8U9  
　　直接材料成本差异(direct material variance) \ C^fi}/]  
　　在产品计价(work-in-process costing) ~;m3i3D  
　　联产品成本计算(joint products costing) Fpz)@0K;  
　　生产成本汇总程序(accumulation process of procluction cost) ".n,R"EF  
　　制造费用差异(manufacturing expenses variance) :/F=j;o  
　　实际成本与估计成本(actual cost and estimated cost) !/1a
ot^(  
　　工资费用分配(salary costs allocation) DK!QGATh  
　　成本曲线(cost curve) ^h q?E2 -  
　　农业生产成本(agriculture production cost) $d<vPpJ3  
　　原始成本和重置成本(original cost and replacement cost) (e:@7W)L  
　　工程施工成本 ba=-
F4?  
　　直接成本与间接成本(direct cost and indirect cost) (k{rn3,  
　　可控成本(controllable cost) 5"x=k p>!d  
　　制造费用分配(manufacturing expenses allocation) %'}zr>tx:  
　　理论成本与应用成本(theory cost and practice cost) {'.[N79xP  
　　辅助生产成本分配(auxiliary production cost allocation) Ch3{q/-g  
　　期间,费用 ck=x_HB1  
　　成本控制程序(procedure of cost control) p};B*[ ki  
　　成本记录(cost entry, cost recorder cost agenda) 6 WD(  
　　成本计算分批法(job costing method) Ro&s\T+d  
　　成本计算分步法 B%~hVpm,eM  
　　直接人工成本差异(direct labor variance) 5PaOa8=2f  
　　成本控制方法(cost control method)