[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 Mm"0Ip2"  
　　股本 Share capital F JxH{N6a  
　　已归还投资 Investment returned g>f_'7F&  
　　利润分配-其他转入 Profit appropriation - other transfer in _3Q8R }  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /@s(8{;  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "g;}B"rG  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8bEii1EM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund DVyxe
}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 24_/JDz  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit f'M7x6
W  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends y"0!7^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #J c)v0_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends v|r#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ->YF</I  
　　期初未分配利润 Retained earnings, beginning of the year 71yf+xL  
　　资本公积-股本溢价 Capital surplus - share premium ^ 5gB?V,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Nf{tC9l  
　　资本公积-接受现金捐赠 Capital surplus - cash donation e#uF?v]O
 
　　资本公积-股权投资准备 Capital surplus - investment reserve a<Ptm(,  
　　资本公积-拨款转入 Capital surplus - subsidiary ApAHa]Ccp  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <NX6m|DD  
　　资本公积-其他 Capital surplus - others e~BUAz  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4ze4{a^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (V+iJ_1g{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v4x1=E  
　　盈余公积-储备基金 Surplus reserve - reserve fund 'St\$X  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6~6*(s|]A  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7(= 09z  
　　主营业务收入 Sales lMBXD?,,J  
　　主营业务成本 Cost of sales y 4jelg  
　　主营业务税金及附加 Sales tax ]^CNC0  
　　营业费用 Operating expenses w!^{Q'/,Q  
　　管理费用 General and administrative expenses IOOAaa @(  
　　财务费用 Financial expenses 2l!* o7  
　　投资收益 Investment income |b: 91l  
　　其他业务收入 Other operating income _"%-=^_  
　　营业外收入 Non-operating income 41`&/9:"_M  
　　补贴收入 Subsidy income "@)9$-g  
　　其他业务支出 Other operating expenses 2r&T.  
　　营业外支出 Non-operating expenses ZiOL7#QWX  
　　所得税 Income tax zc#aQ.  
　　直接人工成本差异(direct labor variance) Vnq&lz%QqC  
　　直接材料成本差异(direct material variance) 7vs>PV  
　　在产品计价(work-in-process costing) %CiZ>`5n#  
　　联产品成本计算(joint products costing) RBzBR)@5  
　　生产成本汇总程序(accumulation process of procluction cost) | sio:QP  
　　制造费用差异(manufacturing expenses variance) d$`NApr  
　　实际成本与估计成本(actual cost and estimated cost) aC2\C=ru_  
　　工资费用分配(salary costs allocation) <jvSV5%  
　　成本曲线(cost curve) 07L1 "  
　　农业生产成本(agriculture production cost) ww"HV;i  
　　原始成本和重置成本(original cost and replacement cost) nZ2mY!*  
　　工程施工成本 ?5g0#wqI  
　　直接成本与间接成本(direct cost and indirect cost) WwM/M!98J  
　　可控成本(controllable cost) Lk|%2XGO&  
　　制造费用分配(manufacturing expenses allocation) m0k~8^L@f  
　　理论成本与应用成本(theory cost and practice cost) iv/!c Mb  
　　辅助生产成本分配(auxiliary production cost allocation) ]2P*Z6Az  
　　期间,费用 #2023Zo]  
　　成本控制程序(procedure of cost control) 6-<>P E2  
　　成本记录(cost entry, cost recorder cost agenda) ^/kn#1H 7&  
　　成本计算分批法(job costing method) ^B|Q&1  
　　成本计算分步法 U &\8~h  
　　直接人工成本差异(direct labor variance) $NtbI:e{  
　　成本控制方法(cost control method)