[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 @%EE0)IA  
　　股本 Share capital 861i3OXVE>  
　　已归还投资 Investment returned $5TepH0D  
　　利润分配-其他转入 Profit appropriation - other transfer in )YzHk ;(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve J+)'-OFt0  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =
y<">-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ]a$Wx vgq  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z0[)u_<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]UX`=+{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit xl+DRPzl  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends .7 (DxN  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "t[M'[ `C  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L@{!r=%_>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 10C 2=  
　　期初未分配利润 Retained earnings, beginning of the year w
`c0a&7  
　　资本公积-股本溢价 Capital surplus - share premium <91t`&aWW  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `y\*m]:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation H+4=|mkQ  
　　资本公积-股权投资准备 Capital surplus - investment reserve )Qh>0T+(  
　　资本公积-拨款转入 Capital surplus - subsidiary *:=];1O  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation EKZ$Q4YE  
　　资本公积-其他 Capital surplus - others PUbaS{J7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b!i`o%Vb  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Qs|OG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uy/y wm/?=  
　　盈余公积-储备基金 Surplus reserve - reserve fund S5i+vUI8C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \*f;!{P{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment aB6Ye/Io  
　　主营业务收入 Sales `IEq@Wr#$!  
　　主营业务成本 Cost of sales j~M#Ss-H8  
　　主营业务税金及附加 Sales tax Gs[Vu@*  
　　营业费用 Operating expenses H4M{_2DO  
　　管理费用 General and administrative expenses u5Qp/ag?N  
　　财务费用 Financial expenses NTqo`VWe  
　　投资收益 Investment income i]it5  
　　其他业务收入 Other operating income Zxg1M  
　　营业外收入 Non-operating income cyW;,uT)D  
　　补贴收入 Subsidy income [NYj.#,oR  
　　其他业务支出 Other operating expenses blJIto'  
　　营业外支出 Non-operating expenses w[ Axs8N'  
　　所得税 Income tax mfXD1]<.  
　　直接人工成本差异(direct labor variance) 'UY [ap  
　　直接材料成本差异(direct material variance) ?n!lUr$:y  
　　在产品计价(work-in-process costing) @Z?7E 8(  
　　联产品成本计算(joint products costing) H76E+AY  
　　生产成本汇总程序(accumulation process of procluction cost) g[/^cJHQ  
　　制造费用差异(manufacturing expenses variance) >@^<S_KVh  
　　实际成本与估计成本(actual cost and estimated cost) +'- rTi\  
　　工资费用分配(salary costs allocation) Rr%tbt.sE  
　　成本曲线(cost curve) "$GK.MP5  
　　农业生产成本(agriculture production cost) r=h8oUNEJ*  
　　原始成本和重置成本(original cost and replacement cost) xN6>2e  
　　工程施工成本 iJ}2"i7M  
　　直接成本与间接成本(direct cost and indirect cost) i-`,/e~XT  
　　可控成本(controllable cost) nz^nptw  
　　制造费用分配(manufacturing expenses allocation) lp(Nv(S  
　　理论成本与应用成本(theory cost and practice cost) :Df)"~/mO+  
　　辅助生产成本分配(auxiliary production cost allocation) S|HY+Z6n'  
　　期间,费用 f2NA=%\  
　　成本控制程序(procedure of cost control) kEO1TS  
　　成本记录(cost entry, cost recorder cost agenda) sp|q((z{  
　　成本计算分批法(job costing method) VsEGX@;tO  
　　成本计算分步法 ~%`EeJwT  
　　直接人工成本差异(direct labor variance) cn$5:%IK  
　　成本控制方法(cost control method)