[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 @x z?^20N  
　　股本 Share capital FtL{f=  
　　已归还投资 Investment returned "vnWq=E2  
　　利润分配-其他转入 Profit appropriation - other transfer in ^@0-E@ {c  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $Q!J.}P@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve auP6\kpMe  
　　利润分配-提取储备基金 Profit appropriation - reserve fund G>fJ)A  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q\4nduQ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X#!oG)or  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit xX]92Q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends V=g<3R&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve G[=8Ko0U+n  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends t!"XQ$g'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h#iFp9N  
　　期初未分配利润 Retained earnings, beginning of the year !\%0O`b^4  
　　资本公积-股本溢价 Capital surplus - share premium ~J:"sUR  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <M4Qc12jP  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "Lp"o  
　　资本公积-股权投资准备 Capital surplus - investment reserve G~\ SI.  
　　资本公积-拨款转入 Capital surplus - subsidiary z|gG%fM  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  EL[N%M3  
　　资本公积-其他 Capital surplus - others l*Iy:j(B  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve kTLA["<m  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6s"Erq5q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :6Q`! in  
　　盈余公积-储备基金 Surplus reserve - reserve fund )=)=]|3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }m6j6uAR6)  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4&c7^ 4w~  
　　主营业务收入 Sales )FG<|G(  
　　主营业务成本 Cost of sales yb(zyGe  
　　主营业务税金及附加 Sales tax -bHfo%"^TT  
　　营业费用 Operating expenses '"=Mw;p  
　　管理费用 General and administrative expenses xgeKz^,  
　　财务费用 Financial expenses ?/,sKF74i  
　　投资收益 Investment income LBlaDw  
　　其他业务收入 Other operating income ]k(n_+!  
　　营业外收入 Non-operating income A%G \ AT  
　　补贴收入 Subsidy income ;i2N`t2  
　　其他业务支出 Other operating expenses ){.J`X5r  
　　营业外支出 Non-operating expenses p<@0b  
　　所得税 Income tax -Oro$=%  
　　直接人工成本差异(direct labor variance) z mxrz[  
　　直接材料成本差异(direct material variance) I=,u7w`m  
　　在产品计价(work-in-process costing) qOKC2WD  
　　联产品成本计算(joint products costing) y ~ A]  
　　生产成本汇总程序(accumulation process of procluction cost) ]qJ6#sAw75  
　　制造费用差异(manufacturing expenses variance) UJ'}p&E  
　　实际成本与估计成本(actual cost and estimated cost) Q7]VB p4  
　　工资费用分配(salary costs allocation) b7:B[7yK.x  
　　成本曲线(cost curve) T&2aNkuG  
　　农业生产成本(agriculture production cost) *WQ}ucE^#  
　　原始成本和重置成本(original cost and replacement cost) +P~E5 4  
　　工程施工成本 U-$ B"w&  
　　直接成本与间接成本(direct cost and indirect cost) m*h, <,}-+  
　　可控成本(controllable cost) YJO,"7+  
　　制造费用分配(manufacturing expenses allocation) c !ybz{L  
　　理论成本与应用成本(theory cost and practice cost) 7b2N'^z}  
　　辅助生产成本分配(auxiliary production cost allocation) Xj\SJ*  
　　期间,费用 q >9F21W  
　　成本控制程序(procedure of cost control) 'Ert iD  
　　成本记录(cost entry, cost recorder cost agenda) 3eV(2  
　　成本计算分批法(job costing method) TT429  
　　成本计算分步法 LW;UL}av  
　　直接人工成本差异(direct labor variance) p[QF3)9F  
　　成本控制方法(cost control method)