[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 2% /Kf}+  
　　股本 Share capital T:Ovh.$  
　　已归还投资 Investment returned GwfCl{l  
　　利润分配-其他转入 Profit appropriation - other transfer in ?z <-Ww  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N!MDD?0  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j@w1S[vt  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~A1!!rJX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1;DRcVyS+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ? |#dGk g  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit = R~zD4{"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,QpFVlPU  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N|Ag8/2 A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Fi;H  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q
Q_7Q^  
　　期初未分配利润 Retained earnings, beginning of the year vj344B  
　　资本公积-股本溢价 Capital surplus - share premium 8]exsnZ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve TVx `&C+  
　　资本公积-接受现金捐赠 Capital surplus - cash donation I{r*Y9  
　　资本公积-股权投资准备 Capital surplus - investment reserve GmaNi  
　　资本公积-拨款转入 Capital surplus - subsidiary b$%Kv
(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation G~v:@  
　　资本公积-其他 Capital surplus - others y4LUC;[n  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1_#;+ S  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve IVkB)9IW  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vy7/
 
　　盈余公积-储备基金 Surplus reserve - reserve fund 1DhC,)+D}q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund K5|~iW'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment P"l'? `  
　　主营业务收入 Sales 1YJ?Y  
　　主营业务成本 Cost of sales *U]&a^N  
　　主营业务税金及附加 Sales tax eBs.RR ]O  
　　营业费用 Operating expenses w$AR  
　　管理费用 General and administrative expenses ,ofE*Wt  
　　财务费用 Financial expenses rhy-o?  
　　投资收益 Investment income 'j<u0'K@  
　　其他业务收入 Other operating income abm 3q!a-  
　　营业外收入 Non-operating income Su"Z3gm5Kw  
　　补贴收入 Subsidy income 7U_ob"`JV  
　　其他业务支出 Other operating expenses Ie!&FQe2q  
　　营业外支出 Non-operating expenses W dD889\  
　　所得税 Income tax #IZh}*$  
　　直接人工成本差异(direct labor variance) BZHoRd{EH  
　　直接材料成本差异(direct material variance) \U]K!K=  
　　在产品计价(work-in-process costing) N`,\1hHMT  
　　联产品成本计算(joint products costing) `G/g/>y  
　　生产成本汇总程序(accumulation process of procluction cost) )\EIXTZY=  
　　制造费用差异(manufacturing expenses variance) )J> dGIb  
　　实际成本与估计成本(actual cost and estimated cost) %
" 7UYLX  
　　工资费用分配(salary costs allocation) bTm
hz  
　　成本曲线(cost curve) !?0C(VL(:  
　　农业生产成本(agriculture production cost) n#b{  
　　原始成本和重置成本(original cost and replacement cost) MiIxj%,(  
　　工程施工成本 ;"x+V gS'  
　　直接成本与间接成本(direct cost and indirect cost) |xcC'1WU  
　　可控成本(controllable cost) GT6i9*tb#  
　　制造费用分配(manufacturing expenses allocation) (C#0 ML  
　　理论成本与应用成本(theory cost and practice cost) tEvDAI} 5  
　　辅助生产成本分配(auxiliary production cost allocation) i79$D:PcLa  
　　期间,费用 &C+2p  
　　成本控制程序(procedure of cost control) 7=^}{  
　　成本记录(cost entry, cost recorder cost agenda) 6>rz=yAM_  
　　成本计算分批法(job costing method) n}IGxum8`  
　　成本计算分步法 ZxSFElDD]E  
　　直接人工成本差异(direct labor variance) su%-b\8K  
　　成本控制方法(cost control method)