[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 OWr\$lm@z$  
　　股本 Share capital % Y.@AiViz  
　　已归还投资 Investment returned BU
L<FTg  
　　利润分配-其他转入 Profit appropriation - other transfer in Z~w?Qm:/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve uu0t}3l  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n[a%*i6x  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Xa'b@*o&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^Kl<<pUaV
 
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |1!OwQax  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit T-s[na(/L  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *g'%5i1ed  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MnY}U",   
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G!F_Q7|-  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /sB,)>X  
　　期初未分配利润 Retained earnings, beginning of the year @v6{U?  
　　资本公积-股本溢价 Capital surplus - share premium >A L^y(G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s<C66z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v~dUH0P<>e  
　　资本公积-股权投资准备 Capital surplus - investment reserve S[/D._5QD%  
　　资本公积-拨款转入 Capital surplus - subsidiary 0x,4H30t(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }p9#Bzc  
　　资本公积-其他 Capital surplus - others C91'dM  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rc{F17~vX  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8"wavh|g4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
5Yk|  
　　盈余公积-储备基金 Surplus reserve - reserve fund Hb$wawy<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund bC&xN@4  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment XS0NjZW  
　　主营业务收入 Sales Hs.5@l  
　　主营业务成本 Cost of sales
Q^lgtb  
　　主营业务税金及附加 Sales tax ` gor  
　　营业费用 Operating expenses sPX~>8}|VP  
　　管理费用 General and administrative expenses kQ6YQsJ.*  
　　财务费用 Financial expenses S U P  
　　投资收益 Investment income XPi5E"  
　　其他业务收入 Other operating income Jj1lAg0  
　　营业外收入 Non-operating income Zqg AgN@  
　　补贴收入 Subsidy income |JUAR{  
　　其他业务支出 Other operating expenses )4w3$Q  
　　营业外支出 Non-operating expenses ,UT :wpc^i  
　　所得税 Income tax tF!C']  
　　直接人工成本差异(direct labor variance) ,f~8:LHq  
　　直接材料成本差异(direct material variance) #@uF?8u  
　　在产品计价(work-in-process costing) V\%s)kq  
　　联产品成本计算(joint products costing) 0)| ;uW  
　　生产成本汇总程序(accumulation process of procluction cost) gEq";B%?  
　　制造费用差异(manufacturing expenses variance) =~$)Ieu  
　　实际成本与估计成本(actual cost and estimated cost) 'yAHB* rQR  
　　工资费用分配(salary costs allocation) _cc9+o  
　　成本曲线(cost curve) `v Ebm Xb  
　　农业生产成本(agriculture production cost) hy
a $Vp  
　　原始成本和重置成本(original cost and replacement cost) <qxqlEQT  
　　工程施工成本  S)@) @3  
　　直接成本与间接成本(direct cost and indirect cost) d+7Dy3i|g=  
　　可控成本(controllable cost) WWIQ6EJO  
　　制造费用分配(manufacturing expenses allocation) m&6 I@S2  
　　理论成本与应用成本(theory cost and practice cost) R8u9tTW  
　　辅助生产成本分配(auxiliary production cost allocation) .|J-(J<>[.  
　　期间,费用 } qr ,  
　　成本控制程序(procedure of cost control) +&)&Ny$W  
　　成本记录(cost entry, cost recorder cost agenda) lz0'E'%{P  
　　成本计算分批法(job costing method) 3%V VG~[  
　　成本计算分步法 URxy*)  
　　直接人工成本差异(direct labor variance) cD4H@!=a  
　　成本控制方法(cost control method)