[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 4qQE9fxdY  
　　股本 Share capital
7m 
ou  
　　已归还投资 Investment returned 'Kk/ J+6U  
　　利润分配-其他转入 Profit appropriation - other transfer in Y(t/=3c[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D_?Tj  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |fywqQFq  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0r_~LN^|[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :1Nc6G  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cpl Ny?UIC  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit k>F!S`a&m  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *Lxt{z`9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  A +=#  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K>vl o/#!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L){V(*K '  
　　期初未分配利润 Retained earnings, beginning of the year SHs [te[  
　　资本公积-股本溢价 Capital surplus - share premium %19~9Tw  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve GZWqPM4S\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation `*[\b9>  
　　资本公积-股权投资准备 Capital surplus - investment reserve _h4]gZ  
　　资本公积-拨款转入 Capital surplus - subsidiary tvf5b8(Y-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z6}p4  
　　资本公积-其他 Capital surplus - others gaQ E'qp>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B8eZ}9X  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oexTz[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T u%XhXl:j  
　　盈余公积-储备基金 Surplus reserve - reserve fund x&^Xgi?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +'SL5d*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment P5h
*RV>oS  
　　主营业务收入 Sales -<k)|]8  
　　主营业务成本 Cost of sales k~so+k&=b  
　　主营业务税金及附加 Sales tax j Jw  
　　营业费用 Operating expenses \pkK >R  
　　管理费用 General and administrative expenses R<_VWPlj  
　　财务费用 Financial expenses t\LE\[XM>  
　　投资收益 Investment income -~aG_Bp!($  
　　其他业务收入 Other operating income tK[o"?2y  
　　营业外收入 Non-operating income #'O9Hn({  
　　补贴收入 Subsidy income ob8 }v*s  
　　其他业务支出 Other operating expenses 7FkiT
  
　　营业外支出 Non-operating expenses @67GVPcxl  
　　所得税 Income tax n|?sNM<J3  
　　直接人工成本差异(direct labor variance) 5x|$q
kI  
　　直接材料成本差异(direct material variance) x0>N{ADXQ  
　　在产品计价(work-in-process costing) (^W :f{  
　　联产品成本计算(joint products costing) jbq x7x  
　　生产成本汇总程序(accumulation process of procluction cost) "=K3sk  
　　制造费用差异(manufacturing expenses variance) *z6A ~U  
　　实际成本与估计成本(actual cost and estimated cost) v(R^LqE  
　　工资费用分配(salary costs allocation) 7[='m{{=C  
　　成本曲线(cost curve) fd #QCs  
　　农业生产成本(agriculture production cost) n^$Q^[:Z  
　　原始成本和重置成本(original cost and replacement cost) </ "Wh4>C  
　　工程施工成本 ,aD~7QX1:  
　　直接成本与间接成本(direct cost and indirect cost) X^dasU{*  
　　可控成本(controllable cost) x^c,cV+*  
　　制造费用分配(manufacturing expenses allocation) #tpz74O  
　　理论成本与应用成本(theory cost and practice cost) sN-u?EiF8  
　　辅助生产成本分配(auxiliary production cost allocation) {>vgtkJ  
　　期间,费用 J"< h#@`  
　　成本控制程序(procedure of cost control) cAGM|%  
　　成本记录(cost entry, cost recorder cost agenda) S&-F(#CF^  
　　成本计算分批法(job costing method) #g@4c3um|  
　　成本计算分步法 Ct?xTFb  
　　直接人工成本差异(direct labor variance) f3n^Sw&Q(Q  
　　成本控制方法(cost control method)