[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 vXR-#MS`}  
　　股本 Share capital z62
e4U][  
　　已归还投资 Investment returned 6QLWF@  
　　利润分配-其他转入 Profit appropriation - other transfer in )T(xQ2&r4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve SM@l4GH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {Rc/Ten  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ,6}HAC $  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *"P :ySA  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3K@dW"3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Ii
?<Lz  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends G=jdb@V/?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &0It"17Ej  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends & AU%3b  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F6}Pwz[c  
　　期初未分配利润 Retained earnings, beginning of the year KY!  
　　资本公积-股本溢价 Capital surplus - share premium tU}CRh  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zob^z@2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /wljbb/s  
　　资本公积-股权投资准备 Capital surplus - investment reserve !\}Dxt  
　　资本公积-拨款转入 Capital surplus - subsidiary b~Y
$!fc  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation r'7;:  
　　资本公积-其他 Capital surplus - others I+!w9o2nZ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve bVQLj}%   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ipQJn_:2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve PM=
Q\0  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1 C{n!l  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund V);{o>%.K  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z~L4BY@z  
　　主营业务收入 Sales drBWo|/  
　　主营业务成本 Cost of sales Kg VLXI6  
　　主营业务税金及附加 Sales tax !Z YMks4  
　　营业费用 Operating expenses !?DPI)  
　　管理费用 General and administrative expenses )p~\lM}?d  
　　财务费用 Financial expenses z;zyk  
　　投资收益 Investment income HN7(-ml=B  
　　其他业务收入 Other operating income /j0<x^m/  
　　营业外收入 Non-operating income >5% o9$|z  
　　补贴收入 Subsidy income W|NzdxCY  
　　其他业务支出 Other operating expenses f` 2W}|(jA  
　　营业外支出 Non-operating expenses %ErLL@e  
　　所得税 Income tax "w*VyD  
　　直接人工成本差异(direct labor variance) -w1U/o.  
　　直接材料成本差异(direct material variance) H~i+:X=I  
　　在产品计价(work-in-process costing) Op" \i   
　　联产品成本计算(joint products costing) pD9*WKEf*  
　　生产成本汇总程序(accumulation process of procluction cost) ~=lm91W   
　　制造费用差异(manufacturing expenses variance) #|v\UJ:Pf/  
　　实际成本与估计成本(actual cost and estimated cost) @N7X(@O  
　　工资费用分配(salary costs allocation) TbXp%O:[W  
　　成本曲线(cost curve) |P$tLOrG  
　　农业生产成本(agriculture production cost) Uq<c+4)5  
　　原始成本和重置成本(original cost and replacement cost) T6=c9f?7  
　　工程施工成本 B[Fx2r`0  
　　直接成本与间接成本(direct cost and indirect cost) }N ]|zCEj  
　　可控成本(controllable cost) !e?=I  
　　制造费用分配(manufacturing expenses allocation) Om0Z\GP=  
　　理论成本与应用成本(theory cost and practice cost) "diF$
Lj  
　　辅助生产成本分配(auxiliary production cost allocation) &{!FE`ZC_  
　　期间,费用 6H+gF XIv  
　　成本控制程序(procedure of cost control) "o*(i7T=n  
　　成本记录(cost entry, cost recorder cost agenda) X ~*1  
　　成本计算分批法(job costing method) XpJT
/&4  
　　成本计算分步法 EoD;'+d  
　　直接人工成本差异(direct labor variance) Zgkk%3'^'  
　　成本控制方法(cost control method)