[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 ;hGC.}X  
　　股本 Share capital D].!u{##  
　　已归还投资 Investment returned %eWzr  
　　利润分配-其他转入 Profit appropriation - other transfer in $E3-</ f  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0UZ>y/ C)=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
;EbGW
&T  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ,dn9tY3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `B k7W]{L  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3ny>5A!;2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit z+I'N4*^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,gGIkl&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [2?|BUtD[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B*btt+6  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c7Sa|9*dR  
　　期初未分配利润 Retained earnings, beginning of the year WZO8|hY  
　　资本公积-股本溢价 Capital surplus - share premium `v3WJ>Q!N?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ifj%!*   
　　资本公积-接受现金捐赠 Capital surplus - cash donation '?dO[iQ$:  
　　资本公积-股权投资准备 Capital surplus - investment reserve H,`F%G#!`q  
　　资本公积-拨款转入 Capital surplus - subsidiary n2&*5m&$  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Qd;P?W6  
　　资本公积-其他 Capital surplus - others XWN ra  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6yk=4l \  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1O@ qpNm  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c*2U'A  
　　盈余公积-储备基金 Surplus reserve - reserve fund
$U%M]_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund X{4jyi-<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O 4zD >O  
　　主营业务收入 Sales /ivcqVu]  
　　主营业务成本 Cost of sales 2Ya)I k{  
　　主营业务税金及附加 Sales tax it]im  
　　营业费用 Operating expenses eKjmU| H  
　　管理费用 General and administrative expenses "1O!Ck_n  
　　财务费用 Financial expenses ]j> W9n?  
　　投资收益 Investment income `)V1GR2 ES  
　　其他业务收入 Other operating income xIu#  
　　营业外收入 Non-operating income !v /5G_pr  
　　补贴收入 Subsidy income uQh dg4  
　　其他业务支出 Other operating expenses j1{|3#5V  
　　营业外支出 Non-operating expenses oV"d%ks  
　　所得税 Income tax "fK`F/  
　　直接人工成本差异(direct labor variance) Zjis0a]v~k  
　　直接材料成本差异(direct material variance) p}q27<O*/  
　　在产品计价(work-in-process costing) s~e<Pr?yu  
　　联产品成本计算(joint products costing) PL$*)#S"$  
　　生产成本汇总程序(accumulation process of procluction cost) t8X$M;$  
　　制造费用差异(manufacturing expenses variance) ^b|Z<oF  
　　实际成本与估计成本(actual cost and estimated cost) %Aaf86pkp  
　　工资费用分配(salary costs allocation) HYVSi3[  
　　成本曲线(cost curve) ZK:dhwer  
　　农业生产成本(agriculture production cost) <0lXJqd  
　　原始成本和重置成本(original cost and replacement cost) BGM5pc (ei  
　　工程施工成本 ?88k`T'EI  
　　直接成本与间接成本(direct cost and indirect cost) >,c$e' h  
　　可控成本(controllable cost) t~5m[C[`w  
　　制造费用分配(manufacturing expenses allocation) Tl jN!nv]  
　　理论成本与应用成本(theory cost and practice cost) C]S~DK1  
　　辅助生产成本分配(auxiliary production cost allocation) u.v 5!G  
　　期间,费用 ?%RAX CK  
　　成本控制程序(procedure of cost control) OAigq6[,  
　　成本记录(cost entry, cost recorder cost agenda) Mdk(FG(  
　　成本计算分批法(job costing method) yx5F]Z<M2  
　　成本计算分步法 5mzOr4*0  
　　直接人工成本差异(direct labor variance) lMkDLobos  
　　成本控制方法(cost control method)