[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 8,a&i:C  
　　股本 Share capital LU?X|{z  
　　已归还投资 Investment returned a,#f%#J\  
　　利润分配-其他转入 Profit appropriation - other transfer in c;&m}ImLe.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }wC pr.@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mSY;hJi  
　　利润分配-提取储备基金 Profit appropriation - reserve fund R KFz6t  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {e/12q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ']ya_v~e  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #y&3`Nz3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends R."<he ;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y/$WjFj3"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y{uRh>l  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Cj _Q9/  
　　期初未分配利润 Retained earnings, beginning of the year 54JZEc  
　　资本公积-股本溢价 Capital surplus - share premium *%:p01&+  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f# ID:Ap3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Gk;==~  
　　资本公积-股权投资准备 Capital surplus - investment reserve );kO27dg  
　　资本公积-拨款转入 Capital surplus - subsidiary hvtg_w6K  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %DqF_4U9  
　　资本公积-其他 Capital surplus - others u&I?LZ-=,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9b``l-rO  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g:dw%h  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $LRvPan`  
　　盈余公积-储备基金 Surplus reserve - reserve fund I?G m  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !l?Go<^*L  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment k_r12 Bu  
　　主营业务收入 Sales *Y?rls`  
　　主营业务成本 Cost of sales c+f~>AaI  
　　主营业务税金及附加 Sales tax xlp^XT6#  
　　营业费用 Operating expenses [uT&sZxmg  
　　管理费用 General and administrative expenses 0vbn!<:  
　　财务费用 Financial expenses azr|
Fz/  
　　投资收益 Investment income _k\*4K8L  
　　其他业务收入 Other operating income UA!-YTh  
　　营业外收入 Non-operating income ~k/'_1)c  
　　补贴收入 Subsidy income g;i>nzf  
　　其他业务支出 Other operating expenses M9.jJf  
　　营业外支出 Non-operating expenses :@y!5[88!  
　　所得税 Income tax awB1ryrOF  
　　直接人工成本差异(direct labor variance) 'v GrbmK  
　　直接材料成本差异(direct material variance) | #D3~au   
　　在产品计价(work-in-process costing) Wrf(
'  
　　联产品成本计算(joint products costing) [M65T@v  
　　生产成本汇总程序(accumulation process of procluction cost) ;2(8&.  
　　制造费用差异(manufacturing expenses variance) +7U$qEG  
　　实际成本与估计成本(actual cost and estimated cost) \l?\%aqm  
　　工资费用分配(salary costs allocation) "a6[Fq
Ts  
　　成本曲线(cost curve) .}&bE1  
　　农业生产成本(agriculture production cost) 6%sX<)n%]  
　　原始成本和重置成本(original cost and replacement cost) 7<*sP%6bD  
　　工程施工成本 OIGu`%~js  
　　直接成本与间接成本(direct cost and indirect cost) )[|TxXz d  
　　可控成本(controllable cost) 7;:R\d6iL  
　　制造费用分配(manufacturing expenses allocation) NTASrh  
　　理论成本与应用成本(theory cost and practice cost) q(p]6Ha|  
　　辅助生产成本分配(auxiliary production cost allocation) Wz)s#  
　　期间,费用 *IG} /O.VT  
　　成本控制程序(procedure of cost control) F"FGPk  
　　成本记录(cost entry, cost recorder cost agenda) mHrt)0\_  
　　成本计算分批法(job costing method) 1Jg&L~Ws"  
　　成本计算分步法 u27K 0}  
　　直接人工成本差异(direct labor variance) X`/8fag  
　　成本控制方法(cost control method)