[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 f#JLE+0Y  
　　股本 Share capital iyH<!>a
 
　　已归还投资 Investment returned P$]Vb'Fz  
　　利润分配-其他转入 Profit appropriation - other transfer in Q1&: + 7%  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &R*d/~SU  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S*#y 7YKI  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0yAvAx  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  T X6Ydd  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund '`[nt25N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [mWo&Ph[-  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends [(btpWxb^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Jz%&-e3  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /B1<N}  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %$]u6GKabi  
　　期初未分配利润 Retained earnings, beginning of the year gdCU1D
\  
　　资本公积-股本溢价 Capital surplus - share premium y62;&{?m  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Sk;IAp#X9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation >%[(C*Cks  
　　资本公积-股权投资准备 Capital surplus - investment reserve `$@1NL7>  
　　资本公积-拨款转入 Capital surplus - subsidiary SC|cCK hqi  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "_#%W oo  
　　资本公积-其他 Capital surplus - others tvb hWYe  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S$JM01  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qKO\;e*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y[r T5ed  
　　盈余公积-储备基金 Surplus reserve - reserve fund S~6<'N&[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund dc?Yk3(Y  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment lc5NC;JR  
　　主营业务收入 Sales &G<ZK9Ot}0  
　　主营业务成本 Cost of sales >Q+E qT  
　　主营业务税金及附加 Sales tax n:<avl@o<  
　　营业费用 Operating expenses 5@Py`  
　　管理费用 General and administrative expenses h{PLyWH  
　　财务费用 Financial expenses rSEJ2%iF*  
　　投资收益 Investment income w$B7..r  
　　其他业务收入 Other operating income ,vN#U&RS  
　　营业外收入 Non-operating income %0u7pk  
　　补贴收入 Subsidy income 0IA '8_K  
　　其他业务支出 Other operating expenses HPp nw]_  
　　营业外支出 Non-operating expenses 'Ob5l:  
　　所得税 Income tax r`7`f xe  
　　直接人工成本差异(direct labor variance) `>#X,Lw$g  
　　直接材料成本差异(direct material variance) /5J! s="  
　　在产品计价(work-in-process costing) np>*O}r*  
　　联产品成本计算(joint products costing) KR522YW  
　　生产成本汇总程序(accumulation process of procluction cost) /?J_7Lg  
　　制造费用差异(manufacturing expenses variance) r%B5@+{so  
　　实际成本与估计成本(actual cost and estimated cost) R/^ rh  
　　工资费用分配(salary costs allocation)  UNhD  
　　成本曲线(cost curve) KM\`,1?x92  
　　农业生产成本(agriculture production cost) ~;`i&s  
　　原始成本和重置成本(original cost and replacement cost) JTs.NY <z  
　　工程施工成本 c2F`S1Nu<  
　　直接成本与间接成本(direct cost and indirect cost) &<>A  
　　可控成本(controllable cost) _@RW7iP>  
　　制造费用分配(manufacturing expenses allocation) \+>b W(  
　　理论成本与应用成本(theory cost and practice cost) H
[G EAQO  
　　辅助生产成本分配(auxiliary production cost allocation) `86b  
　　期间,费用 T!*7G:\f"  
　　成本控制程序(procedure of cost control) Aw |3W ]  
　　成本记录(cost entry, cost recorder cost agenda) ipyO&v  
　　成本计算分批法(job costing method) >5N}ZIN  
　　成本计算分步法 c9ZoO;  
　　直接人工成本差异(direct labor variance) C<7J5  
　　成本控制方法(cost control method)