[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 hOV_Oqe4?  
　　股本 Share capital 8@Q"YA3d+  
　　已归还投资 Investment returned |B,dEx/uU  
　　利润分配-其他转入 Profit appropriation - other transfer in 83X/"2-K  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sgR 9d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?!rU |D  
　　利润分配-提取储备基金 Profit appropriation - reserve fund "^!j5fZ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n/Or ~@pHD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NCp%sGBmG  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit sM<:C  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $F<%Jl7_Z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5,Qy/t}K  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .!9Vt#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t<8z08  
　　期初未分配利润 Retained earnings, beginning of the year BR%{bY^ 5p  
　　资本公积-股本溢价 Capital surplus - share premium *?s/Ho &'  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve g+VRT,r  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \gjl^#;  
　　资本公积-股权投资准备 Capital surplus - investment reserve kK08W3@&t  
　　资本公积-拨款转入 Capital surplus - subsidiary I<I C-k"Y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation JHHb|  
　　资本公积-其他 Capital surplus - others Bc5YW-QD  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rUGZjLIGqz  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "Fo  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rGGS]^  
　　盈余公积-储备基金 Surplus reserve - reserve fund }7otuO(pRo  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund iz,]%<_PE  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #vnefIcBf  
　　主营业务收入 Sales Z^6A_:]j  
　　主营业务成本 Cost of sales W9:fKP  
　　主营业务税金及附加 Sales tax z0EjIYI[N  
　　营业费用 Operating expenses @'6S[zU  
　　管理费用 General and administrative expenses q}wl_ku9+  
　　财务费用 Financial expenses IptB.bYc  
　　投资收益 Investment income DKe6?PG  
　　其他业务收入 Other operating income ^Tb}]aHg  
　　营业外收入 Non-operating income ZJiuj!  
　　补贴收入 Subsidy income 0[_O+u  
　　其他业务支出 Other operating expenses |_xZ/DT  
　　营业外支出 Non-operating expenses Lg\8NtP  
　　所得税 Income tax R (+h)#![  
　　直接人工成本差异(direct labor variance) =*@MQ  
　　直接材料成本差异(direct material variance) g6x/f<2x  
　　在产品计价(work-in-process costing) TyxU6<>4J4  
　　联产品成本计算(joint products costing) OqAh4qa,$  
　　生产成本汇总程序(accumulation process of procluction cost) (,d4"C  
　　制造费用差异(manufacturing expenses variance)
&"@HWF  
　　实际成本与估计成本(actual cost and estimated cost) ,I9][_  
　　工资费用分配(salary costs allocation) N>W;0u!  
　　成本曲线(cost curve) iX0]g45o  
　　农业生产成本(agriculture production cost) /y+;g{  
　　原始成本和重置成本(original cost and replacement cost) 0R2S@4%Y  
　　工程施工成本 DctX9U(  
　　直接成本与间接成本(direct cost and indirect cost) c+)36/; X  
　　可控成本(controllable cost) %OezaNOtm  
　　制造费用分配(manufacturing expenses allocation)
<-Kb@V3  
　　理论成本与应用成本(theory cost and practice cost) y@2vY[)3s  
　　辅助生产成本分配(auxiliary production cost allocation) 4eDmLC"Y *  
　　期间,费用 `2 %eDFZ  
　　成本控制程序(procedure of cost control) (Von;U  
　　成本记录(cost entry, cost recorder cost agenda) P>yG/:
W;  
　　成本计算分批法(job costing method) r_!{!i3 B  
　　成本计算分步法 MbT ONt?~v  
　　直接人工成本差异(direct labor variance) DjevX7Q  
　　成本控制方法(cost control method)