[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 odhcD;^X1  
　　股本 Share capital m$vq%[/#  
　　已归还投资 Investment returned )N.3Q1g-  
　　利润分配-其他转入 Profit appropriation - other transfer in s)-An(Uw  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )D8 op;Fn  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (0{Dn5MH  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &~:EmLgv  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z(MZbzY7Hq  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R" cQyG 4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit &^`Wtd~g  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \BHZRytQF  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6
H|SiO9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |`T7}U  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Fb,*;M1'  
　　期初未分配利润 Retained earnings, beginning of the year }B0[S_mw  
　　资本公积-股本溢价 Capital surplus - share premium +X WTu!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Vn#}f=u\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !tq]kKJ3:  
　　资本公积-股权投资准备 Capital surplus - investment reserve  2E*=EjGV  
　　资本公积-拨款转入 Capital surplus - subsidiary ex>7f%\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation g QBS#NY  
　　资本公积-其他 Capital surplus - others ]it. R-  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b|i4me@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zyPb\/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9PB%v.t5y  
　　盈余公积-储备基金 Surplus reserve - reserve fund Oo|JIr7i  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A$2 ;Bf  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment byM%D$R  
　　主营业务收入 Sales ^G!c
v  
　　主营业务成本 Cost of sales /\1'.GR  
　　主营业务税金及附加 Sales tax =%U&$d|@G  
　　营业费用 Operating expenses vu( 5s  
　　管理费用 General and administrative expenses u`v&URM  
　　财务费用 Financial expenses Uh/=HNR  
　　投资收益 Investment income $%EX~$=m]-  
　　其他业务收入 Other operating income )Xdq+$w.  
　　营业外收入 Non-operating income "(=g7,I4  
　　补贴收入 Subsidy income =z. hJu  
　　其他业务支出 Other operating expenses ]!ai?z%cK#  
　　营业外支出 Non-operating expenses ?o(284sV3  
　　所得税 Income tax 'Xik2PaO  
　　直接人工成本差异(direct labor variance) %pVsafV  
　　直接材料成本差异(direct material variance) An_(L*Qz  
　　在产品计价(work-in-process costing) It3k
#A0  
　　联产品成本计算(joint products costing) l%+ &V^:  
　　生产成本汇总程序(accumulation process of procluction cost) "M/c0`>C!i  
　　制造费用差异(manufacturing expenses variance) ?NA$<0  
　　实际成本与估计成本(actual cost and estimated cost) ULK]' Rn  
　　工资费用分配(salary costs allocation) Zj[m  
　　成本曲线(cost curve) S( .J  
　　农业生产成本(agriculture production cost) lJ3VMYVrUP  
　　原始成本和重置成本(original cost and replacement cost) $}vk+.!*1  
　　工程施工成本 i ;B^I8  
　　直接成本与间接成本(direct cost and indirect cost) gdIk%m4  
　　可控成本(controllable cost) ?)9L($VVD  
　　制造费用分配(manufacturing expenses allocation) / =9Y(v  
　　理论成本与应用成本(theory cost and practice cost) \PS]c9@,rc  
　　辅助生产成本分配(auxiliary production cost allocation)  )M;~j  
　　期间,费用 nc1~5eo  
　　成本控制程序(procedure of cost control) G$,s.MSf  
　　成本记录(cost entry, cost recorder cost agenda) RQ=rB9~:ZN  
　　成本计算分批法(job costing method) e6p3!)@P1  
　　成本计算分步法 ^p(aZj3k  
　　直接人工成本差异(direct labor variance) N[eLQe]q  
　　成本控制方法(cost control method)