[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 '~Z#h  P  
　　股本 Share capital Q~L"Mr8>V  
　　已归还投资 Investment returned 51Nh"JTy  
　　利润分配-其他转入 Profit appropriation - other transfer in j+E[[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve jxt^d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )iiwxpdw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !8 #!P  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund CK{.Ic^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "?y u
^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit qDPpGI-Y2e  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }"{NW!RfP  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vcsMU|GGh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &7gE=E(M  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;?A?1q8*  
　　期初未分配利润 Retained earnings, beginning of the year `c-(1;Jb  
　　资本公积-股本溢价 Capital surplus - share premium u{@b_75Y  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
YnCWmlC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation P!Mz5QZ+  
　　资本公积-股权投资准备 Capital surplus - investment reserve N;.cZp2  
　　资本公积-拨款转入 Capital surplus - subsidiary MvO!
p  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,iUYsY  
　　资本公积-其他 Capital surplus - others KT5"/fv  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F%v?,`_&I  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve aKly1G  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d
_5wMK6O6  
　　盈余公积-储备基金 Surplus reserve - reserve fund Hsoe?kUHF  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund OSvv\3=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment A^a9,T  
　　主营业务收入 Sales &;)6G1X1  
　　主营业务成本 Cost of sales u}[Z =V  
　　主营业务税金及附加 Sales tax 8+b ?/Rn0  
　　营业费用 Operating expenses F>F&+63Q-  
　　管理费用 General and administrative expenses ,B,2t u2  
　　财务费用 Financial expenses Ef
}rMkv  
　　投资收益 Investment income <AzM~]"3  
　　其他业务收入 Other operating income $jDp ^ -  
　　营业外收入 Non-operating income m;v/(d>  
　　补贴收入 Subsidy income & q(D90w.  
　　其他业务支出 Other operating expenses Q\>Kd N{  
　　营业外支出 Non-operating expenses kdWk{ZT^  
　　所得税 Income tax 9J$z/j;X  
　　直接人工成本差异(direct labor variance) S"Q$ Ol"  
　　直接材料成本差异(direct material variance) ^PCshb##  
　　在产品计价(work-in-process costing) Tk'YpL#U  
　　联产品成本计算(joint products costing) *+E9@r=HF  
　　生产成本汇总程序(accumulation process of procluction cost) e:BKdZGW  
　　制造费用差异(manufacturing expenses variance) n{~Ws^d  
　　实际成本与估计成本(actual cost and estimated cost) [y>;  
　　工资费用分配(salary costs allocation) SGU~LW&  
　　成本曲线(cost curve) }v[$uT-q  
　　农业生产成本(agriculture production cost) )32BM+f"77  
　　原始成本和重置成本(original cost and replacement cost) e/?>6'6 5  
　　工程施工成本 #eqy!QdePf  
　　直接成本与间接成本(direct cost and indirect cost) [-@Lbu-|  
　　可控成本(controllable cost) ZW}0{8Dk  
　　制造费用分配(manufacturing expenses allocation) C#5z!z/:%  
　　理论成本与应用成本(theory cost and practice cost) nl7=Nhh  
　　辅助生产成本分配(auxiliary production cost allocation) >Ic)RPO9  
　　期间,费用 [hf#$Dl|  
　　成本控制程序(procedure of cost control) v:YW[THre  
　　成本记录(cost entry, cost recorder cost agenda) D/CSR=b  
　　成本计算分批法(job costing method) /&>6#3df-  
　　成本计算分步法 HDyus5g  
　　直接人工成本差异(direct labor variance) zl: 5_u=T  
　　成本控制方法(cost control method)