[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 BW+qp3k\  
　　股本 Share capital qT 5WaO)  
　　已归还投资 Investment returned ks)fQFSbu  
　　利润分配-其他转入 Profit appropriation - other transfer in $0ym_6n  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L;L2j&i%v)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ::kpl2r\c  
　　利润分配-提取储备基金 Profit appropriation - reserve fund YmdsI+DbIu  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f|;HS!$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L; @aE[#z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit W^-hMT]uD  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,P;8 }yQ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GZ;Z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8/Lu'rI  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "4J?JR
 
　　期初未分配利润 Retained earnings, beginning of the year K'>P!R:El  
　　资本公积-股本溢价 Capital surplus - share premium ,^UcRZ8.H  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3 (Gygq#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation hhN(;.  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1uKD&k%q  
　　资本公积-拨款转入 Capital surplus - subsidiary 6nM rO$i0k  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation X`8Y[Vb3}  
　　资本公积-其他 Capital surplus - others Ir'DA_..  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @G^j8Nl+J}  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E&}H\zt#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?z*W8b]'  
　　盈余公积-储备基金 Surplus reserve - reserve fund @^w!% ?J  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \"<GL;  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment BA`kxL
/x  
　　主营业务收入 Sales J@=!w[v+  
　　主营业务成本 Cost of sales wWp?HDl"M  
　　主营业务税金及附加 Sales tax nS?S6G5h  
　　营业费用 Operating expenses 3JwSgcb  
　　管理费用 General and administrative expenses ^XjvJa  
　　财务费用 Financial expenses &lOXi?&"  
　　投资收益 Investment income .H*? '*  
　　其他业务收入 Other operating income <m|FccvQ  
　　营业外收入 Non-operating income PW(_yB;  
　　补贴收入 Subsidy income P}w^9=;S  
　　其他业务支出 Other operating expenses [n
i-UNTv  
　　营业外支出 Non-operating expenses BV_a-\Sa=  
　　所得税 Income tax =|DkD- O  
　　直接人工成本差异(direct labor variance) Dg?Ho2ih  
　　直接材料成本差异(direct material variance) 6 d{D3e[p^  
　　在产品计价(work-in-process costing)  mP`,I"u  
　　联产品成本计算(joint products costing) D/NIn=>
j  
　　生产成本汇总程序(accumulation process of procluction cost) *X"F:7  
　　制造费用差异(manufacturing expenses variance) d#M?lS>  
　　实际成本与估计成本(actual cost and estimated cost) [kU[}FT  
　　工资费用分配(salary costs allocation) dja9XWOg  
　　成本曲线(cost curve) #,Fx@3y\a  
　　农业生产成本(agriculture production cost) FQv0
2V+&<  
　　原始成本和重置成本(original cost and replacement cost) see'!CjVo2  
　　工程施工成本 2=/-d$  
　　直接成本与间接成本(direct cost and indirect cost) .pNq-T  
　　可控成本(controllable cost) K~9 jin  
　　制造费用分配(manufacturing expenses allocation) (RI>aDGRH  
　　理论成本与应用成本(theory cost and practice cost) dqK  
　　辅助生产成本分配(auxiliary production cost allocation) btkMY<o7  
　　期间,费用 cqU$gKT  
　　成本控制程序(procedure of cost control) -h.3M0  
　　成本记录(cost entry, cost recorder cost agenda) Rwi5+;N  
　　成本计算分批法(job costing method) noD7G2o  
　　成本计算分步法 `s|\"@ 2  
　　直接人工成本差异(direct labor variance) 123-i,epg  
　　成本控制方法(cost control method)