[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 -yeT$P&|  
　　股本 Share capital k9n93I|Cm  
　　已归还投资 Investment returned _rd{cvdR  
　　利润分配-其他转入 Profit appropriation - other transfer in nmr>Aj8[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Df (6DuW  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hr5)$qZW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund UZ#2*PH2E  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ZtVa*xl  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund yhaYlYv[_3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }^muAr  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends SCij5il%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >q`X%&l_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q]x@q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F*f)Dv$p  
　　期初未分配利润 Retained earnings, beginning of the year `Nj|}^A  
　　资本公积-股本溢价 Capital surplus - share premium JN_# [S$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve N" TD$NrK\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (&(f`c@I  
　　资本公积-股权投资准备 Capital surplus - investment reserve N2>JG]G  
　　资本公积-拨款转入 Capital surplus - subsidiary PBmt.yF  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2olim1  
　　资本公积-其他 Capital surplus - others /!hW6u5  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N!AFs WV  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve n[@Ur2&)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AN@Vos Cu  
　　盈余公积-储备基金 Surplus reserve - reserve fund \IKr+wlN8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund L6^h3*JyD  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ty=}A MMyE  
　　主营业务收入 Sales r`2& o  
　　主营业务成本 Cost of sales DI_mF#5q  
　　主营业务税金及附加 Sales tax }1V&(#H2  
　　营业费用 Operating expenses #XsqTK_nk  
　　管理费用 General and administrative expenses x+pFu5,  
　　财务费用 Financial expenses {Fj`'0Xu;  
　　投资收益 Investment income YdFCYSiS  
　　其他业务收入 Other operating income Gsb]e  
　　营业外收入 Non-operating income >KE(%9y~  
　　补贴收入 Subsidy income -Q; w4@  
　　其他业务支出 Other operating expenses x?3p3[y  
　　营业外支出 Non-operating expenses t`Sh!e  
　　所得税 Income tax uyj5}F+O  
　　直接人工成本差异(direct labor variance) rhrlEf@  
　　直接材料成本差异(direct material variance) AF @C9 s  
　　在产品计价(work-in-process costing) am}zOr\  
　　联产品成本计算(joint products costing) pPE4~g 05h  
　　生产成本汇总程序(accumulation process of procluction cost) +"!IVH Y  
　　制造费用差异(manufacturing expenses variance) [ Mi~4b  
　　实际成本与估计成本(actual cost and estimated cost) .eE5pyw+C  
　　工资费用分配(salary costs allocation) `JRdOe  
　　成本曲线(cost curve) <6@Db$-  
　　农业生产成本(agriculture production cost) 6 Qmtb2  
　　原始成本和重置成本(original cost and replacement cost) "P6MLf1  
　　工程施工成本 <*[(t;i  
　　直接成本与间接成本(direct cost and indirect cost) J8jbtL O'  
　　可控成本(controllable cost) 0PN{ +<?.  
　　制造费用分配(manufacturing expenses allocation) bu]bfnYi9  
　　理论成本与应用成本(theory cost and practice cost) PF. HYtZqK  
　　辅助生产成本分配(auxiliary production cost allocation) L,i-T:Z~=  
　　期间,费用 0^+W"O  
　　成本控制程序(procedure of cost control) S C#  
　　成本记录(cost entry, cost recorder cost agenda) ?^dyQhb  
　　成本计算分批法(job costing method) %]-tA,
u  
　　成本计算分步法 e*tOXXY1  
　　直接人工成本差异(direct labor variance) 5q\]]LV>  
　　成本控制方法(cost control method)