[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 #&/*ll)  
　　股本 Share capital bEE:6)]G  
　　已归还投资 Investment returned #"OKO6]  
　　利润分配-其他转入 Profit appropriation - other transfer in p;H1,E:Re#  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve un/R7"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lg=[cC2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5eU/ [F9  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ILpB:g  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1`uIjXr(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @s[bRp`gd  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends q\/|nZO4  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H9nq.<;p  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends JxWH rsh[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :G`_IB\  
　　期初未分配利润 Retained earnings, beginning of the year \\T I4A^#  
　　资本公积-股本溢价 Capital surplus - share premium PNG'"7O
  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5N6%N1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation mB,7YZ v  
　　资本公积-股权投资准备 Capital surplus - investment reserve mPu5%%  
　　资本公积-拨款转入 Capital surplus - subsidiary zz9.OnZ~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m$ JQ[vgh  
　　资本公积-其他 Capital surplus - others jC@^/rMh  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jgYiuM3c\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5_O.p3$tV  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WV6vM()#!C  
　　盈余公积-储备基金 Surplus reserve - reserve fund Du{]r[[C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund o+vf  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment qzLRA.#f^  
　　主营业务收入 Sales sM4wh
_lO  
　　主营业务成本 Cost of sales aR\=p:%jGI  
　　主营业务税金及附加 Sales tax UFl*^j_)]  
　　营业费用 Operating expenses f(C0&"4e  
　　管理费用 General and administrative expenses vKW%l  
　　财务费用 Financial expenses RWoiV10  
　　投资收益 Investment income 1zM`g_(#  
　　其他业务收入 Other operating income N8vWwN[3  
　　营业外收入 Non-operating income RDZq(rKc  
　　补贴收入 Subsidy income qB&*"gf  
　　其他业务支出 Other operating expenses $`Ou*  
　　营业外支出 Non-operating expenses s)L7o)56/  
　　所得税 Income tax s)N1@RBR  
　　直接人工成本差异(direct labor variance) Gq{v)iN  
　　直接材料成本差异(direct material variance) =:2V4H(F  
　　在产品计价(work-in-process costing) ,aN/``j=  
　　联产品成本计算(joint products costing) jy*wj7fj 1  
　　生产成本汇总程序(accumulation process of procluction cost) mI.*b(Irp  
　　制造费用差异(manufacturing expenses variance) pUPb+:^R  
　　实际成本与估计成本(actual cost and estimated cost) *0iP*j/]  
　　工资费用分配(salary costs allocation) 5p>a]gp  
　　成本曲线(cost curve) $""[( d?0  
　　农业生产成本(agriculture production cost) XI0O^[/n{  
　　原始成本和重置成本(original cost and replacement cost) JvUKfsnu{  
　　工程施工成本 Qh*|mW  
　　直接成本与间接成本(direct cost and indirect cost) h{! @^Q  
　　可控成本(controllable cost) PaZFM  
　　制造费用分配(manufacturing expenses allocation) wb{y]~&6K  
　　理论成本与应用成本(theory cost and practice cost) k/LV=e 7  
　　辅助生产成本分配(auxiliary production cost allocation) $nVTN.k  
　　期间,费用 W$3p,VTMmB  
　　成本控制程序(procedure of cost control) `KL`^UqR  
　　成本记录(cost entry, cost recorder cost agenda) S:5Nh^K  
　　成本计算分批法(job costing method) }Orc;_)r  
　　成本计算分步法 ctCfLlK  
　　直接人工成本差异(direct labor variance) '`RCNk5l  
　　成本控制方法(cost control method)