[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 3U}z?gP[  
　　股本 Share capital <uAqb Wu  
　　已归还投资 Investment returned jHFdDw|N`  
　　利润分配-其他转入 Profit appropriation - other transfer in zRKg>GG`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `aC#s3[
 
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &r_:n t  
　　利润分配-提取储备基金 Profit appropriation - reserve fund xX&*&RPZ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .Wr7?'D1M  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :]]amziP&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit m.2  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3Y=S^*ztd  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |~>8]3. Y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "BTA"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares & MAIm56~  
　　期初未分配利润 Retained earnings, beginning of the year tV<Au  
　　资本公积-股本溢价 Capital surplus - share premium \^_F>M  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +x WT)h/  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 'SuYNA)
  
　　资本公积-股权投资准备 Capital surplus - investment reserve T\]z0M  
　　资本公积-拨款转入 Capital surplus - subsidiary ]-0 &[@I4@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation j6Vuj/+}  
　　资本公积-其他 Capital surplus - others ;z&p(e  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y#Hf\8r,d  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^+}<Q#y-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7%o\O{,U
  
　　盈余公积-储备基金 Surplus reserve - reserve fund pa.W-qyu  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund R=E )j^<F  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment lD{9o 2  
　　主营业务收入 Sales ]ao]?=q C  
　　主营业务成本 Cost of sales y<5s)OehG  
　　主营业务税金及附加 Sales tax <yI J$nBx  
　　营业费用 Operating expenses }+u<^7$g|  
　　管理费用 General and administrative expenses JNZKzyJ9K  
　　财务费用 Financial expenses ]qrO"X=  
　　投资收益 Investment income d`2VbZC`  
　　其他业务收入 Other operating income &gq\e^0CRZ  
　　营业外收入 Non-operating income LEk W^Mv  
　　补贴收入 Subsidy income inp=-  
　　其他业务支出 Other operating expenses ptUnV3h  
　　营业外支出 Non-operating expenses
}|x]8zL8G  
　　所得税 Income tax p[W8XX  
　　直接人工成本差异(direct labor variance) i8dv|oa  
　　直接材料成本差异(direct material variance) 0C0iAp  
　　在产品计价(work-in-process costing) %]NbTT
L  
　　联产品成本计算(joint products costing) O-G4^V8  
　　生产成本汇总程序(accumulation process of procluction cost) >WDb89kC=  
　　制造费用差异(manufacturing expenses variance) SA}]ZK P  
　　实际成本与估计成本(actual cost and estimated cost) aLP 2p
]  
　　工资费用分配(salary costs allocation) K+n6.BzW  
　　成本曲线(cost curve) }mX;0qO  
　　农业生产成本(agriculture production cost) `m3C\\9;  
　　原始成本和重置成本(original cost and replacement cost) |JrG?:n  
　　工程施工成本 ~u V.jh  
　　直接成本与间接成本(direct cost and indirect cost) A/GEDG ?  
　　可控成本(controllable cost) 6n<:ph,h;  
　　制造费用分配(manufacturing expenses allocation) V}3.K\7  
　　理论成本与应用成本(theory cost and practice cost) <~f/T]E,  
　　辅助生产成本分配(auxiliary production cost allocation) pnVtjWrbG  
　　期间,费用 R$v{ p[  
　　成本控制程序(procedure of cost control) [ UQzCqV  
　　成本记录(cost entry, cost recorder cost agenda) ,u!c|4  
　　成本计算分批法(job costing method) m,Os$>{Ok  
　　成本计算分步法 HSyohP87  
　　直接人工成本差异(direct labor variance) Y]ZOvA5W  
　　成本控制方法(cost control method)