[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 CmP9Q2  
　　股本 Share capital 6+#Ydii9E  
　　已归还投资 Investment returned j2t7'bO_  
　　利润分配-其他转入 Profit appropriation - other transfer in JK7G/]j+Ez  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,Q3T Tno ,  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve afCW(z Hp  
　　利润分配-提取储备基金 Profit appropriation - reserve fund yJ[0WY8<kC  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund A]_7}<<N  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~dyTVJ$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit e[{0)y>=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends A 6  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]{;gw<T  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q4#.X=.d  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _>o:R$ %}  
　　期初未分配利润 Retained earnings, beginning of the year w1FcB$  
　　资本公积-股本溢价 Capital surplus - share premium =Pyj%4Rs  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $f$SNx)),  
　　资本公积-接受现金捐赠 Capital surplus - cash donation gT6z9  
　　资本公积-股权投资准备 Capital surplus - investment reserve k90Y V(  
　　资本公积-拨款转入 Capital surplus - subsidiary I {SjlN}d  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation pE3 ?"YO  
　　资本公积-其他 Capital surplus - others Ij7p'a  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i7CX65&b  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H9Gh>u]}  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U"~>jZKk  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^Y?k0z  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +WZX.D  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #JqB ;'\  
　　主营业务收入 Sales H-!,yte  
　　主营业务成本 Cost of sales Ucb F|vkI  
　　主营业务税金及附加 Sales tax +X\FBvP&  
　　营业费用 Operating expenses ,X?{07gH  
　　管理费用 General and administrative expenses 4V"E8rUL(  
　　财务费用 Financial expenses ob!P;]T  
　　投资收益 Investment income xf'V{9*  
　　其他业务收入 Other operating income "-E\[@/  
　　营业外收入 Non-operating income _kC-dEGf!y  
　　补贴收入 Subsidy income w$>u b@=  
　　其他业务支出 Other operating expenses PioZIb/{  
　　营业外支出 Non-operating expenses K$z2YJ%  
　　所得税 Income tax :ffY6L+  
　　直接人工成本差异(direct labor variance) ;'gW u  
　　直接材料成本差异(direct material variance) 7kC^ 30@T3  
　　在产品计价(work-in-process costing) !@5 9)  
　　联产品成本计算(joint products costing) `](e:be}  
　　生产成本汇总程序(accumulation process of procluction cost) 1wii8B6  
　　制造费用差异(manufacturing expenses variance) 9v#CE!  
　　实际成本与估计成本(actual cost and estimated cost) H[T?\Lq  
　　工资费用分配(salary costs allocation) M.JA.I@XC  
　　成本曲线(cost curve) +l42Awl>K  
　　农业生产成本(agriculture production cost) M+oHtX$  
　　原始成本和重置成本(original cost and replacement cost) I ! - U'{  
　　工程施工成本 gZV
c 5u<  
　　直接成本与间接成本(direct cost and indirect cost) xn

jf  
　　可控成本(controllable cost) hy9\57_#  
　　制造费用分配(manufacturing expenses allocation) xKbXt;l2  
　　理论成本与应用成本(theory cost and practice cost) EX*HiZU>  
　　辅助生产成本分配(auxiliary production cost allocation) )J=!L\  
　　期间,费用 D2#ZpFp"h  
　　成本控制程序(procedure of cost control) 6dHOf,zjm  
　　成本记录(cost entry, cost recorder cost agenda) g%o(+ d  
　　成本计算分批法(job costing method) &*o=I|pQ  
　　成本计算分步法 y4yhF8E>;U  
　　直接人工成本差异(direct labor variance) ]43 /`FX  
　　成本控制方法(cost control method)