[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 cd=H4:<T5  
　　股本 Share capital s- 0Xt<  
　　已归还投资 Investment returned l^}5PHLd  
　　利润分配-其他转入 Profit appropriation - other transfer in HL>l.IG?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =T?Xph{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HTMo.hr
  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Tkp"mT v?<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |q\i, }  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gf4Hq&Rf  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0D `9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends YWV)C?5x&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )fS6H<*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends a_b+RMy  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?hIDy M  
　　期初未分配利润 Retained earnings, beginning of the year L/vw7XNrX  
　　资本公积-股本溢价 Capital surplus - share premium u3&#UN  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _@y9=e  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2@HmZ!|Q  
　　资本公积-股权投资准备 Capital surplus - investment reserve > Apa^Bp  
　　资本公积-拨款转入 Capital surplus - subsidiary HyYJ"54  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation `( O#$n  
　　资本公积-其他 Capital surplus - others AAB_Ytf  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o4z|XhLr  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve uz=9L<$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Zx6h%l,%  
　　盈余公积-储备基金 Surplus reserve - reserve fund LHA:frC  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund HFz;"s3lWM  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment BuC\Bd^0  
　　主营业务收入 Sales \]\GDpu[  
　　主营业务成本 Cost of sales .O+,1&D5  
　　主营业务税金及附加 Sales tax rploQF~OFF  
　　营业费用 Operating expenses iP$>/[I  
　　管理费用 General and administrative expenses X "HVK+  
　　财务费用 Financial expenses *Id[6Z  
　　投资收益 Investment income @|'9nPern  
　　其他业务收入 Other operating income X~\O]  
　　营业外收入 Non-operating income -ni@+Dy  
　　补贴收入 Subsidy income Lo}/k}3Sx  
　　其他业务支出 Other operating expenses *F(<:
3;2  
　　营业外支出 Non-operating expenses b!"FM/%  
　　所得税 Income tax bV#j@MJ~0  
　　直接人工成本差异(direct labor variance) yRQNmR;Uy  
　　直接材料成本差异(direct material variance) F6h IG G  
　　在产品计价(work-in-process costing) CWd &  
　　联产品成本计算(joint products costing) ,k9.1kjO*)  
　　生产成本汇总程序(accumulation process of procluction cost) YXdo&'Q<qX  
　　制造费用差异(manufacturing expenses variance) AkO-PL  
　　实际成本与估计成本(actual cost and estimated cost) YNp-A.o W@  
　　工资费用分配(salary costs allocation) '?X?'_3  
　　成本曲线(cost curve) 2%H_%Zu9  
　　农业生产成本(agriculture production cost) bIV9cpW  
　　原始成本和重置成本(original cost and replacement cost) ?PV@WrU>B  
　　工程施工成本 C 8d9(u  
　　直接成本与间接成本(direct cost and indirect cost) 5,Co(K  
　　可控成本(controllable cost) 5.kKg=a  
　　制造费用分配(manufacturing expenses allocation) P4E_<v[  
　　理论成本与应用成本(theory cost and practice cost) 6&2{V? W3  
　　辅助生产成本分配(auxiliary production cost allocation) @TzUcE  
　　期间,费用 AthR|I|8  
　　成本控制程序(procedure of cost control) ._.Qf<7  
　　成本记录(cost entry, cost recorder cost agenda) Fa#5a'}I  
　　成本计算分批法(job costing method) vrvi] Y8  
　　成本计算分步法 lJS3*x#H  
　　直接人工成本差异(direct labor variance) ]RF(0;  
　　成本控制方法(cost control method)