[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 Oc?+M 5  
　　股本 Share capital Vn=qV3OE]  
　　已归还投资 Investment returned j5$BK[p.  
　　利润分配-其他转入 Profit appropriation - other transfer in +V862R4,o  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R\Z:n*  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?NNn:tiD  
　　利润分配-提取储备基金 Profit appropriation - reserve fund '(&%O8Yi  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;!@EixN-YH  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #%3rT U  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit U_yE&6 T  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends E .6HpIx  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8G%yB}pa  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S*)1|~pRvQ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Tsb{25`+  
　　期初未分配利润 Retained earnings, beginning of the year &sVvWNO#2  
　　资本公积-股本溢价 Capital surplus - share premium yI{5m^s{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h:\oly\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
Q-TV*FD.  
　　资本公积-股权投资准备 Capital surplus - investment reserve .4.pJbOg  
　　资本公积-拨款转入 Capital surplus - subsidiary 8t"~Om5sG  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [ t]X/O3<  
　　资本公积-其他 Capital surplus - others R! s6% :Yg  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #Sg\q8(O  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s$h] G[x  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )o _j]K+xI  
　　盈余公积-储备基金 Surplus reserve - reserve fund o6kNx>tc)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 96Wp!]*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment k5d\w@G"~  
　　主营业务收入 Sales 0IM8  
　　主营业务成本 Cost of sales woH)0v  
　　主营业务税金及附加 Sales tax %r KK[  
　　营业费用 Operating expenses JHn*->m  
　　管理费用 General and administrative expenses q(^Q3  
　　财务费用 Financial expenses o;F" {RZ  
　　投资收益 Investment income em@EDMvI  
　　其他业务收入 Other operating income JwnAW}=  
　　营业外收入 Non-operating income XhU@W}}  
　　补贴收入 Subsidy income zRl~^~sY  
　　其他业务支出 Other operating expenses /BKe+]dS*  
　　营业外支出 Non-operating expenses ("7M b{  
　　所得税 Income tax Z-=YM P ]Q  
　　直接人工成本差异(direct labor variance) {C*\O)Gep  
　　直接材料成本差异(direct material variance) DsDzkwJE  
　　在产品计价(work-in-process costing) }`_@'4:t  
　　联产品成本计算(joint products costing) -l+P8:fL~  
　　生产成本汇总程序(accumulation process of procluction cost) ][PzgzG  
　　制造费用差异(manufacturing expenses variance) OIb  
　　实际成本与估计成本(actual cost and estimated cost) sE(HZR1  
　　工资费用分配(salary costs allocation) A!W0S  
　　成本曲线(cost curve) PnT)LqEF  
　　农业生产成本(agriculture production cost) $*[{J+t_  
　　原始成本和重置成本(original cost and replacement cost) {WN(&eax  
　　工程施工成本 6V9doP]i  
　　直接成本与间接成本(direct cost and indirect cost) .o{0+fC#  
　　可控成本(controllable cost) hi=XYC,  
　　制造费用分配(manufacturing expenses allocation) 4tA_YIv  
　　理论成本与应用成本(theory cost and practice cost) >/f_F6ay#  
　　辅助生产成本分配(auxiliary production cost allocation) wl=61Mb  
　　期间,费用 sf }Dh  
　　成本控制程序(procedure of cost control) AtS;IRN@  
　　成本记录(cost entry, cost recorder cost agenda) >r5P3G1  
　　成本计算分批法(job costing method) gv15t'y9  
　　成本计算分步法 &tR(n$M@>  
　　直接人工成本差异(direct labor variance) 0:Xxl76v4  
　　成本控制方法(cost control method)