[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 s @ ~Y !A  
　　股本 Share capital eBmBD"$   
　　已归还投资 Investment returned 8sG0HI$f+  
　　利润分配-其他转入 Profit appropriation - other transfer in @l:o0(!W  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dSkW[r9Z%l  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =V@5W[bV  
　　利润分配-提取储备基金 Profit appropriation - reserve fund kq SpZoV0'  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w<ol$2&B  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \MA4>  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit J}9 I5O  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends MyyNYZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tC,R^${#  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cq=ker zQ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Jmp%%
^  
　　期初未分配利润 Retained earnings, beginning of the year
b5MCOW1+  
　　资本公积-股本溢价 Capital surplus - share premium R4V~+tnbG&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >2[\WF*"X  
　　资本公积-接受现金捐赠 Capital surplus - cash donation cBO.96ZHE  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]R$ u3F  
　　资本公积-拨款转入 Capital surplus - subsidiary ue5C ]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 12yr_   
　　资本公积-其他 Capital surplus - others s 9Y'MQo*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 02lI-xHe  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [LQD]#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vt`V<3  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2k}" 52  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |Mj2lZS  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7$l!f  
　　主营业务收入 Sales @nuMl5C-`  
　　主营业务成本 Cost of sales $fhb-c3
 
　　主营业务税金及附加 Sales tax '9+JaB  
　　营业费用 Operating expenses q;
^Q1[Ari  
　　管理费用 General and administrative expenses u]W$'MyY  
　　财务费用 Financial expenses VuOZZ7y  
　　投资收益 Investment income nNCG*Vu  
　　其他业务收入 Other operating income O]>FNsh!  
　　营业外收入 Non-operating income c==5cMUg  
　　补贴收入 Subsidy income V6:S<A   
　　其他业务支出 Other operating expenses ZB)`*z>*  
　　营业外支出 Non-operating expenses YTc X4cC  
　　所得税 Income tax mM> L0  
　　直接人工成本差异(direct labor variance) g9A8b(>F&@  
　　直接材料成本差异(direct material variance) `Dck$  
　　在产品计价(work-in-process costing) x.+r.cAXH  
　　联产品成本计算(joint products costing) < )dqv0=  
　　生产成本汇总程序(accumulation process of procluction cost) 7wivu*0  
　　制造费用差异(manufacturing expenses variance) 5 (Lw-_y#  
　　实际成本与估计成本(actual cost and estimated cost) 00?_10x)  
　　工资费用分配(salary costs allocation) 3KyIBrdi?  
　　成本曲线(cost curve) ; S
(KJV  
　　农业生产成本(agriculture production cost) M x/G^yO9  
　　原始成本和重置成本(original cost and replacement cost) ~]MACG:'  
　　工程施工成本 )(?,1>k`Z  
　　直接成本与间接成本(direct cost and indirect cost) Ej\Me  
　　可控成本(controllable cost) >9Yo:b:f  
　　制造费用分配(manufacturing expenses allocation) ^ZxT0oaL  
　　理论成本与应用成本(theory cost and practice cost) &tNnW  
　　辅助生产成本分配(auxiliary production cost allocation) B<99-7x3  
　　期间,费用 y@#JzfY?Hr  
　　成本控制程序(procedure of cost control) BwLggo  
　　成本记录(cost entry, cost recorder cost agenda) K}vP0O}  
　　成本计算分批法(job costing method) \gBsAZE  
　　成本计算分步法 B_gzpS]  
　　直接人工成本差异(direct labor variance) |XDbf3^6  
　　成本控制方法(cost control method)