[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 kbq:U8+k  
　　股本 Share capital CveWl$T12  
　　已归还投资 Investment returned 2E$i_jc  
　　利润分配-其他转入 Profit appropriation - other transfer in IuKnM`X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D5[VK`4Z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve AFtCqq #[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +G\
0L_B  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund le2/Zs$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {3SdX   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +QupM  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends w&+\Wo;([b  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve u S(@?m$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Rf8:+d[Jj|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [,\i[[<  
　　期初未分配利润 Retained earnings, beginning of the year ~GYpat  
　　资本公积-股本溢价 Capital surplus - share premium "0<Sd?Sz  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4 f3=`[%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Z_jn27AC  
　　资本公积-股权投资准备 Capital surplus - investment reserve b7qnOjC  
　　资本公积-拨款转入 Capital surplus - subsidiary >~>{;Wq(p+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9M0d+:YJ  
　　资本公积-其他 Capital surplus - others 8+L7E-  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Dwk$CJ
b3-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve iZ u:uMoc  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I-,X wj-  
　　盈余公积-储备基金 Surplus reserve - reserve fund IF$^0q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund yj]ML:n  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ylT6h_z1[Y  
　　主营业务收入 Sales S]. Ft/+H  
　　主营业务成本 Cost of sales tbRE/L<  
　　主营业务税金及附加 Sales tax ^VC7C~NZ!M  
　　营业费用 Operating expenses ^h"n03VFA  
　　管理费用 General and administrative expenses HcDyD0;L.  
　　财务费用 Financial expenses s.bT[0Vl  
　　投资收益 Investment income 5@CpP-W#  
　　其他业务收入 Other operating income a]{uZGn@i  
　　营业外收入 Non-operating income lbG}noqb  
　　补贴收入 Subsidy income 8_+vb#M  
　　其他业务支出 Other operating expenses oFwG+W/  
　　营业外支出 Non-operating expenses o9~h%&  
　　所得税 Income tax {4o
\S  
　　直接人工成本差异(direct labor variance) 0K`ZX&K?W  
　　直接材料成本差异(direct material variance) w64.R
4e  
　　在产品计价(work-in-process costing) <?nB,U   
　　联产品成本计算(joint products costing) olHH9R9:  
　　生产成本汇总程序(accumulation process of procluction cost) $]Rl__;  
　　制造费用差异(manufacturing expenses variance) .O;!W<Ef$  
　　实际成本与估计成本(actual cost and estimated cost) EI%M Azj}  
　　工资费用分配(salary costs allocation) )Xq@v']%~9  
　　成本曲线(cost curve) zL6 \p)y  
　　农业生产成本(agriculture production cost) .<0=a|IAz  
　　原始成本和重置成本(original cost and replacement cost) 2z[r@}3  
　　工程施工成本 BQ5_s,VM  
　　直接成本与间接成本(direct cost and indirect cost) Ny]'RS-  
　　可控成本(controllable cost) X9DM^tt  
　　制造费用分配(manufacturing expenses allocation) y4 dp1<t%  
　　理论成本与应用成本(theory cost and practice cost) ntDRlX  
　　辅助生产成本分配(auxiliary production cost allocation)  b1eK(F  
　　期间,费用 |K'Gw}fX/  
　　成本控制程序(procedure of cost control) B-B?Ff>  
　　成本记录(cost entry, cost recorder cost agenda) ?,D>+::  
　　成本计算分批法(job costing method) Y1m}@k,+M  
　　成本计算分步法 :h^O{"au^  
　　直接人工成本差异(direct labor variance) g?w2J6Z.`J  
　　成本控制方法(cost control method)