[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 &ceZu=*  
　　股本 Share capital )wmXicURC  
　　已归还投资 Investment returned i: 1V\q%  
　　利润分配-其他转入 Profit appropriation - other transfer in oveW)~4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k{uc%6s  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8$S$*[-a  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [5>0om5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gJ:Z7b  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZVViu4]?y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit DT;Hr4Z8^"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,myl9s  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uS3J^=>@(a  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {~VgXkjsC  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #VtlXr>G  
　　期初未分配利润 Retained earnings, beginning of the year O]`CSTv'_  
　　资本公积-股本溢价 Capital surplus - share premium "J$vt`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^[!LU  
　　资本公积-接受现金捐赠 Capital surplus - cash donation N_h)L`  
　　资本公积-股权投资准备 Capital surplus - investment reserve %*zgN[/w  
　　资本公积-拨款转入 Capital surplus - subsidiary )/UPDdO  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation UfXqcyY(  
　　资本公积-其他 Capital surplus - others d.sxB}_O  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve CKyX Z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Xrc0RWXB8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A6= Um%T  
　　盈余公积-储备基金 Surplus reserve - reserve fund 3}2'PC  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0OP6VZ\
 
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $yBU ,lu}  
　　主营业务收入 Sales #X`j#"Ov2(  
　　主营业务成本 Cost of sales u<:
RSg  
　　主营业务税金及附加 Sales tax M{Wla7  
　　营业费用 Operating expenses slXk <  
　　管理费用 General and administrative expenses Y}Y2Vx  
　　财务费用 Financial expenses }hhDJ_I5M  
　　投资收益 Investment income  5'Y @c  
　　其他业务收入 Other operating income BNnGtVAbZ  
　　营业外收入 Non-operating income $s5LzJn  
　　补贴收入 Subsidy income {O[a+r.n  
　　其他业务支出 Other operating expenses 8W9kd"=U  
　　营业外支出 Non-operating expenses ^F/N-!}q  
　　所得税 Income tax Quqts(Q)+  
　　直接人工成本差异(direct labor variance) m6bAvy]3<t  
　　直接材料成本差异(direct material variance) P_ U[OM\  
　　在产品计价(work-in-process costing) ]`b/_LJN$F  
　　联产品成本计算(joint products costing)
9m/v^  
　　生产成本汇总程序(accumulation process of procluction cost) $b QD{ {  
　　制造费用差异(manufacturing expenses variance) q",n:=PL  
　　实际成本与估计成本(actual cost and estimated cost) H_ un3x1  
　　工资费用分配(salary costs allocation) GFB(c  
　　成本曲线(cost curve) ~K5eO-  
　　农业生产成本(agriculture production cost) sFsp`kf  
　　原始成本和重置成本(original cost and replacement cost) o+r?N5  
　　工程施工成本 _Y?p =;  
　　直接成本与间接成本(direct cost and indirect cost) l Q {k  
　　可控成本(controllable cost) qk<(iVUO  
　　制造费用分配(manufacturing expenses allocation) z1{kZk  
　　理论成本与应用成本(theory cost and practice cost) 1kEXTs=,  
　　辅助生产成本分配(auxiliary production cost allocation) %4*-BCP  
　　期间,费用  olB?"M=H  
　　成本控制程序(procedure of cost control) v[E*K@6f  
　　成本记录(cost entry, cost recorder cost agenda) iimTr_TEt  
　　成本计算分批法(job costing method) KmG*`Es  
　　成本计算分步法 <%Zg;]2H`  
　　直接人工成本差异(direct labor variance) J ^m#984  
　　成本控制方法(cost control method)