[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 fU.hb%m)Q\  
　　股本 Share capital ~qb?#IY]`  
　　已归还投资 Investment returned *URY8a`bO  
　　利润分配-其他转入 Profit appropriation - other transfer in HSG9|}$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yT3K 2A  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `$ bQ8$+Ci  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )I<VH+6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .ZQXY%g  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S WsD]rn  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7m8:odeF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends "[A&S!  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
-{eiV0<^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +A,cdi9z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @AG=Eq9<o  
　　期初未分配利润 Retained earnings, beginning of the year )tV]h#4  
　　资本公积-股本溢价 Capital surplus - share premium ZQz;EV!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k]& I(VQ"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation VasQ/  
　　资本公积-股权投资准备 Capital surplus - investment reserve .q]K:}9!\  
　　资本公积-拨款转入 Capital surplus - subsidiary ]6=opvm  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z SsogAx  
　　资本公积-其他 Capital surplus - others Q
QHC 1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve z5:3.+M5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,,9vk\  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F+xMXBD@>*  
　　盈余公积-储备基金 Surplus reserve - reserve fund \<%FZT_4~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund qj* BV  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment IfRrl/!nw  
　　主营业务收入 Sales S9/\L6Rmf  
　　主营业务成本 Cost of sales 2(D&jL  
　　主营业务税金及附加 Sales tax 71&`6#  
　　营业费用 Operating expenses gJOswN;([  
　　管理费用 General and administrative expenses I$i1o#H  
　　财务费用 Financial expenses -IV-"-6(  
　　投资收益 Investment income dnPr2oI?I  
　　其他业务收入 Other operating income wAb_fU&*  
　　营业外收入 Non-operating income f'Xz4;  
　　补贴收入 Subsidy income d7c m?+  
　　其他业务支出 Other operating expenses W\DJXM]b  
　　营业外支出 Non-operating expenses <* PjG}Z.  
　　所得税 Income tax t^
9q>[/d`  
　　直接人工成本差异(direct labor variance) @D<Q'7mLh  
　　直接材料成本差异(direct material variance) !q PUQ+  
　　在产品计价(work-in-process costing) /_bM~g  
　　联产品成本计算(joint products costing) oU 8o;zk0  
　　生产成本汇总程序(accumulation process of procluction cost) IZ4jFgpR  
　　制造费用差异(manufacturing expenses variance) M[T!AO-S$  
　　实际成本与估计成本(actual cost and estimated cost) p@znmn-  
　　工资费用分配(salary costs allocation) uo BPi[nK  
　　成本曲线(cost curve) VHws9)  
　　农业生产成本(agriculture production cost) \@n/L{}(@  
　　原始成本和重置成本(original cost and replacement cost) p/s5[>N  
　　工程施工成本
tX}Fb0y  
　　直接成本与间接成本(direct cost and indirect cost) M9S[{Jj*  
　　可控成本(controllable cost) }W%}_UT  
　　制造费用分配(manufacturing expenses allocation) aR;Q^YJ+a  
　　理论成本与应用成本(theory cost and practice cost) .^1=*j(;  
　　辅助生产成本分配(auxiliary production cost allocation) X4*/h$48 w  
　　期间,费用 8%U )EU  
　　成本控制程序(procedure of cost control) 8c$IsvJg  
　　成本记录(cost entry, cost recorder cost agenda) /L[:C=u  
　　成本计算分批法(job costing method) WI'csM;M#  
　　成本计算分步法 N=L urXv  
　　直接人工成本差异(direct labor variance) 55N/ [{[  
　　成本控制方法(cost control method)