[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 P!IXcPKW53  
　　股本 Share capital GctV   
　　已归还投资 Investment returned ep0dT3&  
　　利润分配-其他转入 Profit appropriation - other transfer in V6h8+|hK  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6__HqBQ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L "'d(MD  
　　利润分配-提取储备基金 Profit appropriation - reserve fund V#+F* w?&D  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund US"UkY-\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \zwm:@lG  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _ysakn  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends g$vOWSI+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \rO! lvX  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ori[[~OyB  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F~hH>BH9  
　　期初未分配利润 Retained earnings, beginning of the year a#x@e?GvI  
　　资本公积-股本溢价 Capital surplus - share premium Ab:ah7!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;j[:tt\k  
　　资本公积-接受现金捐赠 Capital surplus - cash donation xP
;>p| M  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1C]BaPbL  
　　资本公积-拨款转入 Capital surplus - subsidiary NB86+2stu  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y*O Bky  
　　资本公积-其他 Capital surplus - others e\f\CMb  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tA,J~|+f:  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k*C[-5&#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #yU"n-eLR  
　　盈余公积-储备基金 Surplus reserve - reserve fund R~|(]#com  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund feeHXKD|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *65~qAd  
　　主营业务收入 Sales dWe
%6s;   
　　主营业务成本 Cost of sales Iz;^D!  
　　主营业务税金及附加 Sales tax DRTT3;,N  
　　营业费用 Operating expenses W^S]"N0u  
　　管理费用 General and administrative expenses yD`pUE$  
　　财务费用 Financial expenses .7:ecF
Kk  
　　投资收益 Investment income q_L. Sy|)  
　　其他业务收入 Other operating income \:'6
_K  
　　营业外收入 Non-operating income ,2i1 4H  
　　补贴收入 Subsidy income &. #dZ}J  
　　其他业务支出 Other operating expenses ne3t|JZ  
　　营业外支出 Non-operating expenses NR-<2 e3  
　　所得税 Income tax P"t Dq&  
　　直接人工成本差异(direct labor variance) 2R^Eea  
　　直接材料成本差异(direct material variance) g[~J107%A  
　　在产品计价(work-in-process costing) ~r'ApeI9  
　　联产品成本计算(joint products costing) }w2Et  
　　生产成本汇总程序(accumulation process of procluction cost) ^gNbcWc7CU  
　　制造费用差异(manufacturing expenses variance) 0]$-}A
YM  
　　实际成本与估计成本(actual cost and estimated cost) B(6*U~Kn%  
　　工资费用分配(salary costs allocation) ]1|7V|N6  
　　成本曲线(cost curve) l8_RA  
　　农业生产成本(agriculture production cost) _\= /~>Xl  
　　原始成本和重置成本(original cost and replacement cost) II[-6\d!  
　　工程施工成本 /11CC \  
　　直接成本与间接成本(direct cost and indirect cost) ^P A|RFP  
　　可控成本(controllable cost) {a9.0N:4  
　　制造费用分配(manufacturing expenses allocation) BQeg-M  
　　理论成本与应用成本(theory cost and practice cost) IjQgmS~G  
　　辅助生产成本分配(auxiliary production cost allocation) SJi;_bVf  
　　期间,费用 ] \!,yiVeU  
　　成本控制程序(procedure of cost control) v |pHbX  
　　成本记录(cost entry, cost recorder cost agenda) 8YgRJQZ!  
　　成本计算分批法(job costing method) x")Bmw$  
　　成本计算分步法 %|f@WxNrU  
　　直接人工成本差异(direct labor variance) $ BB^xJ\O  
　　成本控制方法(cost control method)