[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 |}]JWsuB  
　　股本 Share capital :yFTaniJ'.  
　　已归还投资 Investment returned s%S_K  
　　利润分配-其他转入 Profit appropriation - other transfer in IV 3@6t4k  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '<{oYXZW3  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I;kUG_c(4  
　　利润分配-提取储备基金 Profit appropriation - reserve fund t
aD T;t  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qxecp2>U  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .zSimEOF  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit jl 30\M7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends T9XW%/n  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N('S2yfDR  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RT_Pd\(qD  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8KGv?^M 6W  
　　期初未分配利润 Retained earnings, beginning of the year |({UV-`  
　　资本公积-股本溢价 Capital surplus - share premium F]dd>#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JQ{zWJlt  
　　资本公积-接受现金捐赠 Capital surplus - cash donation E&T'U2  
　　资本公积-股权投资准备 Capital surplus - investment reserve #:Sy`G6!?  
　　资本公积-拨款转入 Capital surplus - subsidiary 99+/W*C  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9L)&n.t1  
　　资本公积-其他 Capital surplus - others [M8qU$&?]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X T)hPwg.  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X'3`Q S:!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kVG6\<c]  
　　盈余公积-储备基金 Surplus reserve - reserve fund f@xfb ie!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1>*UbV<R;u  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment B3g82dm  
　　主营业务收入 Sales x":Bw;~  
　　主营业务成本 Cost of sales >w]k3MC  
　　主营业务税金及附加 Sales tax YCLD!S/?  
　　营业费用 Operating expenses tr9_bl&z  
　　管理费用 General and administrative expenses *nUpO]  
　　财务费用 Financial expenses )2
^/?jK  
　　投资收益 Investment income u`H@Q&(^wa  
　　其他业务收入 Other operating income &:e}4/G  
　　营业外收入 Non-operating income .xc/2:m9  
　　补贴收入 Subsidy income G~iYF(:&  
　　其他业务支出 Other operating expenses gQ@P w4bA  
　　营业外支出 Non-operating expenses p#8LQP~0$  
　　所得税 Income tax PE6u8ZAb"  
　　直接人工成本差异(direct labor variance) 65e Wu=T  
　　直接材料成本差异(direct material variance) >I66R;  
　　在产品计价(work-in-process costing) coP$7Q .  
　　联产品成本计算(joint products costing) /NN[gz  
　　生产成本汇总程序(accumulation process of procluction cost) 5 1CU@1Ie  
　　制造费用差异(manufacturing expenses variance) )zc8bS  
　　实际成本与估计成本(actual cost and estimated cost) MF`k~)bDV  
　　工资费用分配(salary costs allocation) s2' :&5(  
　　成本曲线(cost curve) OSh mrz28  
　　农业生产成本(agriculture production cost) Qig!NgOM  
　　原始成本和重置成本(original cost and replacement cost) e5/DCz  
　　工程施工成本 {;(g[H=q;  
　　直接成本与间接成本(direct cost and indirect cost)  [k&s!Qp  
　　可控成本(controllable cost) j}?ZsnqV  
　　制造费用分配(manufacturing expenses allocation) @2Y]p.$q  
　　理论成本与应用成本(theory cost and practice cost) X#NeB>~  
　　辅助生产成本分配(auxiliary production cost allocation) B| 0s4E  
　　期间,费用 (!&O4C5  
　　成本控制程序(procedure of cost control) 4Uy>#IL  
　　成本记录(cost entry, cost recorder cost agenda) U=cWvr65  
　　成本计算分批法(job costing method) d&R\7)0  
　　成本计算分步法 F>_lp,G  
　　直接人工成本差异(direct labor variance) ?[4khQt  
　　成本控制方法(cost control method)