[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 Hrg~<-.La  
　　股本 Share capital MQY}}a-oug  
　　已归还投资 Investment returned q`0wG3  
　　利润分配-其他转入 Profit appropriation - other transfer in F1q6 3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lVYrP|#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve JW}
O`H9  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %K[ u  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fP KFU  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ncr*F^J4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit fe4Ki  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends a;h.I}*]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (MGYX_rD  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @OGHS}-\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sqEOXO  
　　期初未分配利润 Retained earnings, beginning of the year v;o/M6GL5  
　　资本公积-股本溢价 Capital surplus - share premium _+6aD|7x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6%B)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation #/0d  
　　资本公积-股权投资准备 Capital surplus - investment reserve i}gsxq%  
　　资本公积-拨款转入 Capital surplus - subsidiary /Y`u4G()  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation o JX4+uJ  
　　资本公积-其他 Capital surplus - others )Y &RMYy  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve DLH|y%"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l2ARM3"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EM7Z g 65  
　　盈余公积-储备基金 Surplus reserve - reserve fund !dV2:`|+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund G -V~
6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $1uT`>%  
　　主营业务收入 Sales gLK_b; :  
　　主营业务成本 Cost of sales IwVdx^9  
　　主营业务税金及附加 Sales tax Pk{%2\%&2  
　　营业费用 Operating expenses ^oMdx2Ow#  
　　管理费用 General and administrative expenses -R-yr.$j*  
　　财务费用 Financial expenses F#)@ c  
　　投资收益 Investment income dvu8V_U  
　　其他业务收入 Other operating income FaLc*CU  
　　营业外收入 Non-operating income 2_GbK-  
　　补贴收入 Subsidy income v Ls*}+f  
　　其他业务支出 Other operating expenses #SX-Y)> 1@  
　　营业外支出 Non-operating expenses rHp2I6.0a  
　　所得税 Income tax )wNcz~ Y  
　　直接人工成本差异(direct labor variance) dT7!+)s5-  
　　直接材料成本差异(direct material variance) Fv-~v&  
　　在产品计价(work-in-process costing) P$zhMnAAN  
　　联产品成本计算(joint products costing) X#k:J  
　　生产成本汇总程序(accumulation process of procluction cost) FEA t6  
　　制造费用差异(manufacturing expenses variance)
uI\6":/u  
　　实际成本与估计成本(actual cost and estimated cost) `hf `l
q^  
　　工资费用分配(salary costs allocation) `t#9 yN  
　　成本曲线(cost curve) (9Of,2] &E  
　　农业生产成本(agriculture production cost) oV'G67W  
　　原始成本和重置成本(original cost and replacement cost) 2QgD<  
　　工程施工成本 fb8)jd'~}O  
　　直接成本与间接成本(direct cost and indirect cost) zG)vmysJf  
　　可控成本(controllable cost) _t>[gB,  
　　制造费用分配(manufacturing expenses allocation) %J8uVD.2  
　　理论成本与应用成本(theory cost and practice cost) J^-a@'`+  
　　辅助生产成本分配(auxiliary production cost allocation) 2j&0U!DX  
　　期间,费用 vP%}XEF  
　　成本控制程序(procedure of cost control) Ot{~mMDp  
　　成本记录(cost entry, cost recorder cost agenda) <DN7  
　　成本计算分批法(job costing method) TPn#cIPG  
　　成本计算分步法 FEdFGT  
　　直接人工成本差异(direct labor variance) @=6oB3tQA  
　　成本控制方法(cost control method)