[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 Cw kQhj?  
　　股本 Share capital :,
R>e}lM  
　　已归还投资 Investment returned .h4
Z\R`  
　　利润分配-其他转入 Profit appropriation - other transfer in E?|NYu#I6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve b&1hj[`)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DB_oRr[oj  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Yl$@/xAa  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1p&=tN  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r<LWiMl?  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2Dvq3VbiO"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _FS #~z'j  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gSyBoY  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hb/Z{T'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f;l}Z|dok6  
　　期初未分配利润 Retained earnings, beginning of the year |E||e10wR  
　　资本公积-股本溢价 Capital surplus - share premium -49I3&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qD=b+\F  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^gpd '*b
 
　　资本公积-股权投资准备 Capital surplus - investment reserve Zp6VH  
　　资本公积-拨款转入 Capital surplus - subsidiary o_kZ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !bnnUCTb\  
　　资本公积-其他 Capital surplus - others Nl%5OBm  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve CL-?Mi=Uc  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }j2t8B^&:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AE`{k-3=%  
　　盈余公积-储备基金 Surplus reserve - reserve fund xcQ^y}JN  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund yT7{,Z7t  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment mL'A $BR`  
　　主营业务收入 Sales d/$
e#8  
　　主营业务成本 Cost of sales BC1smSlJ  
　　主营业务税金及附加 Sales tax ;b=7m#5  
　　营业费用 Operating expenses [O!/hppN  
　　管理费用 General and administrative expenses +ek6}f
#  
　　财务费用 Financial expenses REi"Aj=  
　　投资收益 Investment income a[ sdYZ  
　　其他业务收入 Other operating income -y?ve od#  
　　营业外收入 Non-operating income xUa9>=JU{  
　　补贴收入 Subsidy income s- 0Xt<  
　　其他业务支出 Other operating expenses ;G"!y<F  
　　营业外支出 Non-operating expenses U-f8D  
　　所得税 Income tax HL>l.IG?  
　　直接人工成本差异(direct labor variance) een62-`  
　　直接材料成本差异(direct material variance) 8. +f@wv  
　　在产品计价(work-in-process costing) pI>GusXg  
　　联产品成本计算(joint products costing) ~G6xk/+n-m  
　　生产成本汇总程序(accumulation process of procluction cost) X9^q-3&60  
　　制造费用差异(manufacturing expenses variance) > #9 a&O  
　　实际成本与估计成本(actual cost and estimated cost) d& v 7l  
　　工资费用分配(salary costs allocation) ybv< 1  
　　成本曲线(cost curve) /6\uBy"Xt  
　　农业生产成本(agriculture production cost) &f?JtpB  
　　原始成本和重置成本(original cost and replacement cost) a_b+RMy  
　　工程施工成本 ?hIDy M  
　　直接成本与间接成本(direct cost and indirect cost) 55y{9.n*  
　　可控成本(controllable cost) q$}J/w(,  
　　制造费用分配(manufacturing expenses allocation) GU Mf}
y  
　　理论成本与应用成本(theory cost and practice cost) }20tdD ~  
　　辅助生产成本分配(auxiliary production cost allocation) tO"AeZe%|  
　　期间,费用 +G7[(Wz(z  
　　成本控制程序(procedure of cost control) P $^I\aGO  
　　成本记录(cost entry, cost recorder cost agenda) Z7e"4wA  
　　成本计算分批法(job costing method) I!K-* AB  
　　成本计算分步法 aSHN*tP%y  
　　直接人工成本差异(direct labor variance) 1UB .2}/:  
　　成本控制方法(cost control method)