[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 LZ_VLW9wE  
　　股本 Share capital IWq\M,P  
　　已归还投资 Investment returned 4lX_2QT]E  
　　利润分配-其他转入 Profit appropriation - other transfer in # !O)-dyF  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T>nH=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7_s+7x =  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >@ 8'C"F  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vf.MSk?~ar  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \a;xJzc9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit oZY|o0/9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (VMCVZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `H:`JBe=+[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8o|C43Q_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares nD eVYK  
　　期初未分配利润 Retained earnings, beginning of the year (nB[aM  
　　资本公积-股本溢价 Capital surplus - share premium SceHdx(]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +fboTsp% H  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |-S!)iG1V  
　　资本公积-股权投资准备 Capital surplus - investment reserve d 5Ae67  
　　资本公积-拨款转入 Capital surplus - subsidiary hv#$Zo<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ar>JQ@0  
　　资本公积-其他 Capital surplus - others --l UEo~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G9okl9;od  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y'^U4# (  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >&+V[srfD  
　　盈余公积-储备基金 Surplus reserve - reserve fund Qm3F=*)d  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund c8mh
#Tbl  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment T:{&eWH  
　　主营业务收入 Sales HJg&fkHn1  
　　主营业务成本 Cost of sales GP4!t~"1  
　　主营业务税金及附加 Sales tax v?]a tb/h`  
　　营业费用 Operating expenses P 2jh[a%  
　　管理费用 General and administrative expenses hq{{XQ  
　　财务费用 Financial expenses s&V sK#  
　　投资收益 Investment income 'q:7PkN!p  
　　其他业务收入 Other operating income &UnhYG{A  
　　营业外收入 Non-operating income %(&ja_oO  
　　补贴收入 Subsidy income Yu" Q  
　　其他业务支出 Other operating expenses /Lr`Aka5  
　　营业外支出 Non-operating expenses ["&{^  
　　所得税 Income tax Gf#l ^yr  
　　直接人工成本差异(direct labor variance) Hm'fK$y(  
　　直接材料成本差异(direct material variance) R$l- 7YSt  
　　在产品计价(work-in-process costing) !YGHJwW:  
　　联产品成本计算(joint products costing) HM)D/CO,?  
　　生产成本汇总程序(accumulation process of procluction cost) w]qM  
　　制造费用差异(manufacturing expenses variance) e{87n>+,  
　　实际成本与估计成本(actual cost and estimated cost) h&L-G j  
　　工资费用分配(salary costs allocation) XTX/vbge3m  
　　成本曲线(cost curve) SN{A@dyt  
　　农业生产成本(agriculture production cost) Fl($0}ER  
　　原始成本和重置成本(original cost and replacement cost) 1-^D2B[-  
　　工程施工成本 .up[wt gN  
　　直接成本与间接成本(direct cost and indirect cost) 9jf9u0  
　　可控成本(controllable cost) &'k(v(>n,  
　　制造费用分配(manufacturing expenses allocation) !\{2s!l~  
　　理论成本与应用成本(theory cost and practice cost) -7w}+iS  
　　辅助生产成本分配(auxiliary production cost allocation) &S+*1<|`K  
　　期间,费用 K!ogpd&X&  
　　成本控制程序(procedure of cost control) n[!QrEeR},  
　　成本记录(cost entry, cost recorder cost agenda) %>+lr%B  
　　成本计算分批法(job costing method) x^)?V7[t  
　　成本计算分步法 {:"<E?+  
　　直接人工成本差异(direct labor variance) 3YLfh
`6  
　　成本控制方法(cost control method)