[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 Z{ u a=0  
　　股本 Share capital `$~RxzZ g  
　　已归还投资 Investment returned <d<mvXbw_@  
　　利润分配-其他转入 Profit appropriation - other transfer in JIFU;*PR1  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve PT^c^{V  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8srBHslI  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5|I[>Su  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund iajX~kv  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund oP2fX_v1x  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit DEw8*MN  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D!oc>K$B  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'Vr
$MaO  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "&/]@)TPz  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qA:#iJ8w  
　　期初未分配利润 Retained earnings, beginning of the year Ic{F*nnM  
　　资本公积-股本溢价 Capital surplus - share premium iz~ pGkt  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7nVRn9Hn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation X/;p-KX  
　　资本公积-股权投资准备 Capital surplus - investment reserve HeK h>  
　　资本公积-拨款转入 Capital surplus - subsidiary r,]#b[:.s|  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [<,~3oRu  
　　资本公积-其他 Capital surplus - others `?y <>m*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M@(^AK{mU  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9M /SH$Qy  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /{{UP-  
　　盈余公积-储备基金 Surplus reserve - reserve fund \NGC$p n  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?|1Mv1C?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment DS2)@  
　　主营业务收入 Sales pCu!l#J  
　　主营业务成本 Cost of sales ;oxAe<VIj  
　　主营业务税金及附加 Sales tax Xwa_3Xm*Le  
　　营业费用 Operating expenses ZO7&vF}  
　　管理费用 General and administrative expenses kJ An4I.l  
　　财务费用 Financial expenses ,=~z6[  
　　投资收益 Investment income Dl&GJ`&:p  
　　其他业务收入 Other operating income ~aXqU#8  
　　营业外收入 Non-operating income Fa epDjY8  
　　补贴收入 Subsidy income QI!F6pGF  
　　其他业务支出 Other operating expenses ;D.h65rr  
　　营业外支出 Non-operating expenses %Td )0Lqp  
　　所得税 Income tax 3:5DL!Sm8J  
　　直接人工成本差异(direct labor variance) Dw 2Q 'E  
　　直接材料成本差异(direct material variance) fRvAKz|rL  
　　在产品计价(work-in-process costing) #n  
　　联产品成本计算(joint products costing) o]LRzI  
　　生产成本汇总程序(accumulation process of procluction cost) M|[ZpM+  
　　制造费用差异(manufacturing expenses variance) @+Y8*Rj\3  
　　实际成本与估计成本(actual cost and estimated cost) j+8TlVur  
　　工资费用分配(salary costs allocation) tQ~WEC  
　　成本曲线(cost curve) gFPi7 o1  
　　农业生产成本(agriculture production cost) RkuuogZ  
　　原始成本和重置成本(original cost and replacement cost) 8seBT;S  
　　工程施工成本 e.o;eD}"  
　　直接成本与间接成本(direct cost and indirect cost) AY SSa 1}  
　　可控成本(controllable cost) G OSI3RRn  
　　制造费用分配(manufacturing expenses allocation) Zw] ?.  
　　理论成本与应用成本(theory cost and practice cost) @4!x>q$3  
　　辅助生产成本分配(auxiliary production cost allocation) %@R~DBS  
　　期间,费用 r,N[)@  
　　成本控制程序(procedure of cost control) ;$BdP7i:  
　　成本记录(cost entry, cost recorder cost agenda) ue8qIZH  
　　成本计算分批法(job costing method) #*c F8NV-  
　　成本计算分步法 jko"MfJ  
　　直接人工成本差异(direct labor variance) n^hocGH*  
　　成本控制方法(cost control method)