[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 d;n."+=[x  
　　股本 Share capital 4Vq%N  
　　已归还投资 Investment returned v
FEQ7qI  
　　利润分配-其他转入 Profit appropriation - other transfer in \c^45<G2qA  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V`@>MOw^d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve If%/3UJ@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund J*9 $;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BC'llD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OT&k.!=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit B:7mpSnEQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends "kZ[N'z(  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -.{g}R%  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?k(\ApVHj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h;3cd0  
　　期初未分配利润 Retained earnings, beginning of the year oPPX&e@=s]  
　　资本公积-股本溢价 Capital surplus - share premium ZcYh) HD  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~)(\6^&=|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]vuwkn+)  
　　资本公积-股权投资准备 Capital surplus - investment reserve U4G`ZKv(!  
　　资本公积-拨款转入 Capital surplus - subsidiary  ^eoLAL  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation KF4PJi;*  
　　资本公积-其他 Capital surplus - others |r bWYl.b  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9uWY@zu  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =N 5z@;!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c&L"N!4z  
　　盈余公积-储备基金 Surplus reserve - reserve fund 3MRc4UlB  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
0T46sm r  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =Fdg/X1  
　　主营业务收入 Sales qoAj] ")  
　　主营业务成本 Cost of sales '}Ri`  
　　主营业务税金及附加 Sales tax 8zMu7,E  
　　营业费用 Operating expenses \(%Y%?dy  
　　管理费用 General and administrative expenses ( e"iO`H  
　　财务费用 Financial expenses t'ZWc\  
　　投资收益 Investment income &?h,7 D;A  
　　其他业务收入 Other operating income `7H4Y&E  
　　营业外收入 Non-operating income 1IVuSp`{FU  
　　补贴收入 Subsidy income ?mlNL/:  
　　其他业务支出 Other operating expenses V <bd;m  
　　营业外支出 Non-operating expenses zz& ?{vJ  
　　所得税 Income tax Gm\/Y:U  
　　直接人工成本差异(direct labor variance) xpOg8u5  
　　直接材料成本差异(direct material variance) W2.qhY5  
　　在产品计价(work-in-process costing) D1&A,2wO  
　　联产品成本计算(joint products costing) GaSPJt   
　　生产成本汇总程序(accumulation process of procluction cost) ~,*b }O  
　　制造费用差异(manufacturing expenses variance) (T2m"Yi:  
　　实际成本与估计成本(actual cost and estimated cost) r7',3V  
　　工资费用分配(salary costs allocation) ~9j%Hm0ht  
　　成本曲线(cost curve) 7k8pZ  
　　农业生产成本(agriculture production cost) %RD I!e<e}  
　　原始成本和重置成本(original cost and replacement cost) HF(KN{0.B  
　　工程施工成本 q&d~ \{J  
　　直接成本与间接成本(direct cost and indirect cost) L5,NP5RC  
　　可控成本(controllable cost) nR`ov1RH  
　　制造费用分配(manufacturing expenses allocation) D::rGB?.b  
　　理论成本与应用成本(theory cost and practice cost)  l< );s  
　　辅助生产成本分配(auxiliary production cost allocation) ` Jdb;  
　　期间,费用 M|Rb&6O  
　　成本控制程序(procedure of cost control) 2p"WTd  
　　成本记录(cost entry, cost recorder cost agenda) : >=\.\  
　　成本计算分批法(job costing method) db6mfxi  
　　成本计算分步法 71\xCSI1w&  
　　直接人工成本差异(direct labor variance) #t+d iR  
　　成本控制方法(cost control method)