[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 -#b-@sD  
　　股本 Share capital gFvFd:"uZ  
　　已归还投资 Investment returned DU7kZ  
　　利润分配-其他转入 Profit appropriation - other transfer in rbnu:+!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <?P UF,  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i&^?p|eKa  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }TRr*] P<%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5FHpJlFK,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S\Qh#yFT  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >R?EJ;h  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }[PbA4l.g  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gU/\'~HG  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %2<chq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sHe:h XG'  
　　期初未分配利润 Retained earnings, beginning of the year BNg\;2r  
　　资本公积-股本溢价 Capital surplus - share premium Z{/C4" F  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve dCcV$BX,K  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [^W4%S  
　　资本公积-股权投资准备 Capital surplus - investment reserve J%xp1/=2  
　　资本公积-拨款转入 Capital surplus - subsidiary O'm&S?>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1+o>#8D  
　　资本公积-其他 Capital surplus - others 3vOI=ar=L~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )%C482GO-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B[-%A!3 F  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dH!k{3bL  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4(&00#Yxg2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund doXd6q4H  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment G#Z%jO-XN  
　　主营业务收入 Sales /U)w:B+p/g  
　　主营业务成本 Cost of sales bE^Z;q19  
　　主营业务税金及附加 Sales tax -nO('(t  
　　营业费用 Operating expenses \+v_6F  
　　管理费用 General and administrative expenses w"-bO ~5h  
　　财务费用 Financial expenses ls,gQ]B:P  
　　投资收益 Investment income p&_a kQj  
　　其他业务收入 Other operating income S'Q$N-Dy  
　　营业外收入 Non-operating income -z0,IYG }  
　　补贴收入 Subsidy income bqf=;Nvog  
　　其他业务支出 Other operating expenses 9XS+W w7  
　　营业外支出 Non-operating expenses ;oC85I  
　　所得税 Income tax U%_a@&<  
　　直接人工成本差异(direct labor variance) 1_/\{quE  
　　直接材料成本差异(direct material variance) 2=!/)hw}  
　　在产品计价(work-in-process costing) pZGso  
　　联产品成本计算(joint products costing) ,y2ur2  
　　生产成本汇总程序(accumulation process of procluction cost) ,D3q8?j  
　　制造费用差异(manufacturing expenses variance) nA
d 4g|  
　　实际成本与估计成本(actual cost and estimated cost) -H.;73Kb[  
　　工资费用分配(salary costs allocation) RGLwtN  
　　成本曲线(cost curve) Y*f7& '[  
　　农业生产成本(agriculture production cost) LjXtOF  
　　原始成本和重置成本(original cost and replacement cost) <g,k[  
　　工程施工成本 .6$ST Ksr  
　　直接成本与间接成本(direct cost and indirect cost) 6!g3Juh  
　　可控成本(controllable cost) ;'tsdsu}  
　　制造费用分配(manufacturing expenses allocation) ClVMZ  
　　理论成本与应用成本(theory cost and practice cost) BD=;4SLT  
　　辅助生产成本分配(auxiliary production cost allocation) LiQs;$V  
　　期间,费用 r9s1\7]x  
　　成本控制程序(procedure of cost control) 0+r/>-3]  
　　成本记录(cost entry, cost recorder cost agenda) 5yxZ 5Ni!  
　　成本计算分批法(job costing method) m^T$H_*;  
　　成本计算分步法 I U4[}x  
　　直接人工成本差异(direct labor variance) -mX _I{BJ  
　　成本控制方法(cost control method)