[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 T]fBVA  
　　股本 Share capital XoZw8cY  
　　已归还投资 Investment returned WbP wO  
　　利润分配-其他转入 Profit appropriation - other transfer in .vm.g=-q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =ll{M{0Q]!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1;Q>B>6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 4P(ysTuM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {Iu9%uR>@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rF*L@HI  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit nG+L'SmI  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 33*NgQ;&~'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qtQB}r8  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TSp;VrOP  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Tam\,j  
　　期初未分配利润 Retained earnings, beginning of the year -2`D(xC  
　　资本公积-股本溢价 Capital surplus - share premium B\ITXmd   
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fho$:S  
　　资本公积-接受现金捐赠 Capital surplus - cash donation V.f'C w  
　　资本公积-股权投资准备 Capital surplus - investment reserve 
 -l ?J  
　　资本公积-拨款转入 Capital surplus - subsidiary 
`H7V['
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation UyWKE<  
　　资本公积-其他 Capital surplus - others >@T(^=Q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve  mDJg-BQ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `"#0\Wh  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {;kH&Pp  
　　盈余公积-储备基金 Surplus reserve - reserve fund )RFE< Qcj  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund gEBwn
2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment uINm>$G,5  
　　主营业务收入 Sales .AzGPcJY  
　　主营业务成本 Cost of sales ! 54(K6a[  
　　主营业务税金及附加 Sales tax Q~L"Mr8>V  
　　营业费用 Operating expenses ~:|qdv%\  
　　管理费用 General and administrative expenses k\~A\UIYo  
　　财务费用 Financial expenses F9Bj$`#)  
　　投资收益 Investment income EA/+~ux  
　　其他业务收入 Other operating income ,fQs+*j  
　　营业外收入 Non-operating income 5ZPe=SQ{  
　　补贴收入 Subsidy income -nvK*rn>}  
　　其他业务支出 Other operating expenses 2Y2J)5,  
　　营业外支出 Non-operating expenses b O:m^*  
　　所得税 Income tax UhX`BGpM{  
　　直接人工成本差异(direct labor variance) @6~OQN  
　　直接材料成本差异(direct material variance) :2\H>^uV  
　　在产品计价(work-in-process costing) >UQ`@GdafR  
　　联产品成本计算(joint products costing) 3XeCaq'N  
　　生产成本汇总程序(accumulation process of procluction cost) unUCn5hJ=  
　　制造费用差异(manufacturing expenses variance) DW,fh8w  
　　实际成本与估计成本(actual cost and estimated cost) G#~6a%VW  
　　工资费用分配(salary costs allocation) LhM{d  
　　成本曲线(cost curve) L,QAE)S'a  
　　农业生产成本(agriculture production cost) jgb>:]:  
　　原始成本和重置成本(original cost and replacement cost) ZV=)`E`I|  
　　工程施工成本 6J\Yi)v<  
　　直接成本与间接成本(direct cost and indirect cost) R^i8AbFW  
　　可控成本(controllable cost) 7r_Y.  
　　制造费用分配(manufacturing expenses allocation) XP$1CWI  
　　理论成本与应用成本(theory cost and practice cost) E7*z .3
  
　　辅助生产成本分配(auxiliary production cost allocation) O0lQ1<=  
　　期间,费用 W9$mgs=S`E  
　　成本控制程序(procedure of cost control) 
e?&4;  
　　成本记录(cost entry, cost recorder cost agenda) KLc<c1BZ  
　　成本计算分批法(job costing method) in^Rf` "  
　　成本计算分步法 N8Mq0Ck{$  
　　直接人工成本差异(direct labor variance) j})6O!L.  
　　成本控制方法(cost control method)