[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 D8W(CE^}  
　　股本 Share capital ga,
A'Z  
　　已归还投资 Investment returned L-SdQTx_  
　　利润分配-其他转入 Profit appropriation - other transfer in E|\3f( aF  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JW2W>6Dgv[  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *SWv*sD  
　　利润分配-提取储备基金 Profit appropriation - reserve fund j_hjCQ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gr[D!D>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y/#:)(&@  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <x^IwS  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends dr}O+7_7%-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?! !;XW
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !P+~c0DF  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j^:b-:F  
　　期初未分配利润 Retained earnings, beginning of the year s8C:QC  
　　资本公积-股本溢价 Capital surplus - share premium ~rp.jd 0l  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *'s&/vEy  
　　资本公积-接受现金捐赠 Capital surplus - cash donation iFY]0@yt  
　　资本公积-股权投资准备 Capital surplus - investment reserve P"U>tsHK:  
　　资本公积-拨款转入 Capital surplus - subsidiary qEPf-O:lm  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation E\W;:p,{A  
　　资本公积-其他 Capital surplus - others Gt?!E6^ !  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4+ykE:  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &IxxDvP3k  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'Wd3`4V$  
　　盈余公积-储备基金 Surplus reserve - reserve fund @fUX
)zm>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &?&' "c{;m  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <#:Ebofsn  
　　主营业务收入 Sales hrUm}@d  
　　主营业务成本 Cost of sales   eYPt  
　　主营业务税金及附加 Sales tax YN$ndqOP  
　　营业费用 Operating expenses =lw4 H_  
　　管理费用 General and administrative expenses o<9yaQ;  
　　财务费用 Financial expenses Tq_1wX'\  
　　投资收益 Investment income t"jIfU>'a/  
　　其他业务收入 Other operating income })h'""i&xn  
　　营业外收入 Non-operating income sqgD?:@J  
　　补贴收入 Subsidy income RI7qsm6RN  
　　其他业务支出 Other operating expenses nI((ki}v  
　　营业外支出 Non-operating expenses ";%e~ =  
　　所得税 Income tax wR`w@5,d  
　　直接人工成本差异(direct labor variance) \k2C 5f  
　　直接材料成本差异(direct material variance) 1)nM#@%](h  
　　在产品计价(work-in-process costing) /TR"\xQF  
　　联产品成本计算(joint products costing) :Q0?ub]  
　　生产成本汇总程序(accumulation process of procluction cost) /S-/SF:>g  
　　制造费用差异(manufacturing expenses variance) UtHmM,*I  
　　实际成本与估计成本(actual cost and estimated cost) S}XB |  
　　工资费用分配(salary costs allocation) eUGmns  
　　成本曲线(cost curve) |:J*>"sq  
　　农业生产成本(agriculture production cost) ~)oWSo5ll  
　　原始成本和重置成本(original cost and replacement cost) Jv '3](  
　　工程施工成本 U)IsTk~}O  
　　直接成本与间接成本(direct cost and indirect cost) ;@h'Mb  
　　可控成本(controllable cost) >n@>h$]  
　　制造费用分配(manufacturing expenses allocation) w>1l@%Uo  
　　理论成本与应用成本(theory cost and practice cost) VyBJIzs0  
　　辅助生产成本分配(auxiliary production cost allocation) g~i''lng  
　　期间,费用 8 RzF].)  
　　成本控制程序(procedure of cost control) FcJ .)U  
　　成本记录(cost entry, cost recorder cost agenda) KBUAdpU8  
　　成本计算分批法(job costing method) `&"H* Ie  
　　成本计算分步法 x 0TnS#  
　　直接人工成本差异(direct labor variance) S|
z(  
　　成本控制方法(cost control method)