[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 B?^~1Ua9Zv  
　　股本 Share capital >2),HZp^I  
　　已归还投资 Investment returned Vi^vG`L9  
　　利润分配-其他转入 Profit appropriation - other transfer in Z]DZ:dF  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =ca[*0^Z7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |1A0YjOD  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^;s/4   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rloxM~7!,)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hPz=Ec<zW  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit WH39=)D%u  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends iQ2}*:Jc$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b|Ge#o  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZDp^k{AN9a  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f2o6GC_  
　　期初未分配利润 Retained earnings, beginning of the year V;CRs\aYf  
　　资本公积-股本溢价 Capital surplus - share premium }|;j2'(R  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /\mY
Xi\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8O{V#aop  
　　资本公积-股权投资准备 Capital surplus - investment reserve `~VL&o1>  
　　资本公积-拨款转入 Capital surplus - subsidiary +p jB/#4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [!3cWJCt  
　　资本公积-其他 Capital surplus - others .XeZjoJ$z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YG=:lf  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y1}2h
T0,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X|!@%wuGC  
　　盈余公积-储备基金 Surplus reserve - reserve fund F{Yr8(UHA  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "0 %fR"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?F$#t6Q  
　　主营业务收入 Sales V6c8o2G;+  
　　主营业务成本 Cost of sales +0*\q  
　　主营业务税金及附加 Sales tax G~u
$BV'  
　　营业费用 Operating expenses :~W(#T,$E  
　　管理费用 General and administrative expenses #Q["[}flVv  
　　财务费用 Financial expenses >}NnzZ  
　　投资收益 Investment income ^pew'pHQ  
　　其他业务收入 Other operating income rB]2qk`/'  
　　营业外收入 Non-operating income pnx^a}|px  
　　补贴收入 Subsidy income `#!>}/m  
　　其他业务支出 Other operating expenses .9z}S=ZK  
　　营业外支出 Non-operating expenses z!b:|*m]w  
　　所得税 Income tax UfO='&U^  
　　直接人工成本差异(direct labor variance) ALO/{:l(  
　　直接材料成本差异(direct material variance) ac@\\2srV  
　　在产品计价(work-in-process costing) I H#CaD  
　　联产品成本计算(joint products costing) gG.+3=  
　　生产成本汇总程序(accumulation process of procluction cost) 0(u}z  
　　制造费用差异(manufacturing expenses variance) hMS:t(N{  
　　实际成本与估计成本(actual cost and estimated cost) NW;_4g4qE  
　　工资费用分配(salary costs allocation) d^tY?*n  
　　成本曲线(cost curve) 0i8\Lu6   
　　农业生产成本(agriculture production cost) B+R|fQ  
　　原始成本和重置成本(original cost and replacement cost) RZq_}-P,.c  
　　工程施工成本 e8:O2!HW  
　　直接成本与间接成本(direct cost and indirect cost) ZvC?F=tH  
　　可控成本(controllable cost) L$!2<eK  
　　制造费用分配(manufacturing expenses allocation) @J6r;4|&  
　　理论成本与应用成本(theory cost and practice cost) /5epDDP-t5  
　　辅助生产成本分配(auxiliary production cost allocation) sD? Ynpt  
　　期间,费用 HL$7Ou  
　　成本控制程序(procedure of cost control) r+#g  
　　成本记录(cost entry, cost recorder cost agenda) IS[q'Cv*  
　　成本计算分批法(job costing method) qSD`S1'2;  
　　成本计算分步法 %$)Sz[=  
　　直接人工成本差异(direct labor variance) Q (gA:aQ  
　　成本控制方法(cost control method)