[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 ;xO=Yhc+  
　　股本 Share capital ]vQ?]d?> a  
　　已归还投资 Investment returned 3V Mh)  
　　利润分配-其他转入 Profit appropriation - other transfer in P%@rH@^Y  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve n R\n\
  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gJ5
wAK+?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund PIEW\i  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6~F#F)C'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >mFX^t_,  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5Z6-R}uXk  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends noh|/sPMD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c@9Z&2)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3Wb2p'V7$?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *$Lz2 ]  
　　期初未分配利润 Retained earnings, beginning of the year |5~wwL@LW7  
　　资本公积-股本溢价 Capital surplus - share premium z/0yO@_D/q  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;4kx
>x*H  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~+<xFi  
　　资本公积-股权投资准备 Capital surplus - investment reserve J7ktfyQ0W  
　　资本公积-拨款转入 Capital surplus - subsidiary BLwfm+ m"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation N$%61GiulT  
　　资本公积-其他 Capital surplus - others Q&upxE4 -~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |rxKCzjm  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "VDk1YX_&l  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1]>$5 1Q  
　　盈余公积-储备基金 Surplus reserve - reserve fund 0n*rs=\VG  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Wg`+u  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment QP$nDK<  
　　主营业务收入 Sales 'je8k7`VA  
　　主营业务成本 Cost of sales ?..i4  
　　主营业务税金及附加 Sales tax dqD;y#/  
　　营业费用 Operating expenses &$m=^   
　　管理费用 General and administrative expenses i0'Xy>l  
　　财务费用 Financial expenses Eg`R|CF  
　　投资收益 Investment income Yz2{LW[ K  
　　其他业务收入 Other operating income C!7U<rI  
　　营业外收入 Non-operating income 0):uF_t<  
　　补贴收入 Subsidy income TZh\#dp4l  
　　其他业务支出 Other operating expenses _b0S  
　　营业外支出 Non-operating expenses +MNSZLP]  
　　所得税 Income tax [_ M6/  
　　直接人工成本差异(direct labor variance) h-r6PY=i  
　　直接材料成本差异(direct material variance) qSEB}1  
　　在产品计价(work-in-process costing) N b3I%r  
　　联产品成本计算(joint products costing) ~VqFZasV  
　　生产成本汇总程序(accumulation process of procluction cost) NV8]#b  
　　制造费用差异(manufacturing expenses variance) e{fZ}`=7y  
　　实际成本与估计成本(actual cost and estimated cost) *MYt:ms  
　　工资费用分配(salary costs allocation) oUQGLl!V  
　　成本曲线(cost curve) b&=]S(  
　　农业生产成本(agriculture production cost) +R "AA_A?  
　　原始成本和重置成本(original cost and replacement cost) r7Nu>[r5  
　　工程施工成本 9m\)\/V  
　　直接成本与间接成本(direct cost and indirect cost) 1Q&cVxA"\  
　　可控成本(controllable cost) 0NQ7#A  
　　制造费用分配(manufacturing expenses allocation) e=gboR  
　　理论成本与应用成本(theory cost and practice cost) _kn]#^ucCe  
　　辅助生产成本分配(auxiliary production cost allocation) e1%rVQ(v  
　　期间,费用 ;JOD!|  
　　成本控制程序(procedure of cost control) N@cMM1  
　　成本记录(cost entry, cost recorder cost agenda) xw4ey<"I  
　　成本计算分批法(job costing method) >"cr-LB  
　　成本计算分步法 09R,'QJ|  
　　直接人工成本差异(direct labor variance) rD0k%-{{  
　　成本控制方法(cost control method)