[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 QC OM_$y  
　　股本 Share capital kzQ+j8.,U  
　　已归还投资 Investment returned &ZlVWK~v  
　　利润分配-其他转入 Profit appropriation - other transfer in 45@ I*`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ) <[XtK  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HSE!x_$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }_M~2L?i  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y *jp79G  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /!yU!`bY  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,GbR!j@6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends <sGVR5NR  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]b:Lo  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 17%,7P9pg  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^B.5GK)!  
　　期初未分配利润 Retained earnings, beginning of the year by1<[$8r  
　　资本公积-股本溢价 Capital surplus - share premium WTQ\PANAaR  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v!-/&}W)1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation pSH
=%u>  
　　资本公积-股权投资准备 Capital surplus - investment reserve ^+>laOzC`8  
　　资本公积-拨款转入 Capital surplus - subsidiary ok"
k*?Ov  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation O'p9u@kc  
　　资本公积-其他 Capital surplus - others ios&n)W&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XSwl Tg  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve njB;&N)I  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T9 E+\D  
　　盈余公积-储备基金 Surplus reserve - reserve fund z [}v{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund bivuqKA  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment :\`o8`
 
　　主营业务收入 Sales +;(c:@>@,  
　　主营业务成本 Cost of sales `t>l:<@ %  
　　主营业务税金及附加 Sales tax A7Cm5>Y_S  
　　营业费用 Operating expenses
\$~|ZwV{  
　　管理费用 General and administrative expenses !7O+og L  
　　财务费用 Financial expenses R6 <X%*&%  
　　投资收益 Investment income Z!a=dnwHz  
　　其他业务收入 Other operating income `!3SF|x&  
　　营业外收入 Non-operating income $D~0~gn~  
　　补贴收入 Subsidy income ~f&E7su-6+  
　　其他业务支出 Other operating expenses xf\C|@i  
　　营业外支出 Non-operating expenses u OmtyX  
　　所得税 Income tax i(rL|d+'  
　　直接人工成本差异(direct labor variance) <Uk}o8E  
　　直接材料成本差异(direct material variance) /Vx7mF:  
　　在产品计价(work-in-process costing) Q",t3i4  
　　联产品成本计算(joint products costing) ]N QfX[  
　　生产成本汇总程序(accumulation process of procluction cost) kUL'1!j7  
　　制造费用差异(manufacturing expenses variance) 8rAg\H3E  
　　实际成本与估计成本(actual cost and estimated cost) L~(j3D* 3  
　　工资费用分配(salary costs allocation) A_"w^E{P  
　　成本曲线(cost curve) ^&9zw\x;z  
　　农业生产成本(agriculture production cost) TM_
_I\+Q  
　　原始成本和重置成本(original cost and replacement cost) 0mYXv4 <  
　　工程施工成本 Di,^%  
　　直接成本与间接成本(direct cost and indirect cost) f <Zxz9  
　　可控成本(controllable cost) "=HA Y  
　　制造费用分配(manufacturing expenses allocation) <yV"6/l0  
　　理论成本与应用成本(theory cost and practice cost) F/,NDZN  
　　辅助生产成本分配(auxiliary production cost allocation) #ZUI)9My@  
　　期间,费用 k>Is:P  
　　成本控制程序(procedure of cost control) //up5R_nx  
　　成本记录(cost entry, cost recorder cost agenda) :I.mGH!^  
　　成本计算分批法(job costing method) t
5^{D>S1  
　　成本计算分步法 ]#iigPZ7  
　　直接人工成本差异(direct labor variance) nmee 'oEw  
　　成本控制方法(cost control method)