[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 P.P3/,  
　　股本 Share capital !JjB,1  
　　已归还投资 Investment returned . \*Z:  
　　利润分配-其他转入 Profit appropriation - other transfer in yOGaW~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FS r `Y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 12aAO|]/~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +I#5?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MI|DOp  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lDNB0Ad  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit EN()dCQHr  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends uAR!JJ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y'-BKZv!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends o;m Xk2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B&#TbKp  
　　期初未分配利润 Retained earnings, beginning of the year ?'p`Qv  
　　资本公积-股本溢价 Capital surplus - share premium Dg/&m*Yl  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LWc}j`Wd  
　　资本公积-接受现金捐赠 Capital surplus - cash donation u4NMJnX  
　　资本公积-股权投资准备 Capital surplus - investment reserve w-R >gdm  
　　资本公积-拨款转入 Capital surplus - subsidiary i)P.Omr  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation J[;c}  
　　资本公积-其他 Capital surplus - others X%xX3e'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y@'8vOh`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Z$Ynar  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JQ'NF l9<  
　　盈余公积-储备基金 Surplus reserve - reserve fund )h,+>U@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund f3s0.G#l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =L9sb!  
　　主营业务收入 Sales @D-l_[  
　　主营业务成本 Cost of sales 1agyT  
　　主营业务税金及附加 Sales tax g1L$+xD^  
　　营业费用 Operating expenses %xf6U>T  
　　管理费用 General and administrative expenses F'W{\4  
　　财务费用 Financial expenses uh%%MhTjv  
　　投资收益 Investment income RG[3LX/  
　　其他业务收入 Other operating income -*k%'Gr  
　　营业外收入 Non-operating income gVsAz  
　　补贴收入 Subsidy income d
l@  
　　其他业务支出 Other operating expenses R~CQ=KQ.  
　　营业外支出 Non-operating expenses TS)p2#  
　　所得税 Income tax tS8*l2Y`   
　　直接人工成本差异(direct labor variance) Ec[=~>;n{l  
　　直接材料成本差异(direct material variance) \y{Bnp5h  
　　在产品计价(work-in-process costing) \szx.IZT  
　　联产品成本计算(joint products costing) -<sn+-uE:  
　　生产成本汇总程序(accumulation process of procluction cost) !E,$@mvd  
　　制造费用差异(manufacturing expenses variance) bT*MJ7VVm  
　　实际成本与估计成本(actual cost and estimated cost) x:O ?Fj  
　　工资费用分配(salary costs allocation) ^6mlE+WY  
　　成本曲线(cost curve) B%Dy;zdWd/  
　　农业生产成本(agriculture production cost) #tKc !]m  
　　原始成本和重置成本(original cost and replacement cost) iDlIx8PI  
　　工程施工成本 `&b8wF  
　　直接成本与间接成本(direct cost and indirect cost) Axhe9!Fm  
　　可控成本(controllable cost) Y<X%'Wd\  
　　制造费用分配(manufacturing expenses allocation) li8l+5d q  
　　理论成本与应用成本(theory cost and practice cost) `{CaJ6.  
　　辅助生产成本分配(auxiliary production cost allocation) Lg[*P8wE  
　　期间,费用 W Z'8{XY8  
　　成本控制程序(procedure of cost control) cfMj^*I  
　　成本记录(cost entry, cost recorder cost agenda) wy<m&M<Gr  
　　成本计算分批法(job costing method) 2I(0EBW  
　　成本计算分步法 FAJ\9  
　　直接人工成本差异(direct labor variance) SJ^ .#^)  
　　成本控制方法(cost control method)