[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 @;S)j!m`  
　　股本 Share capital w2r*$Q  
　　已归还投资 Investment returned bp}]'NA  
　　利润分配-其他转入 Profit appropriation - other transfer in <0jM07\<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OO,%zwgt  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve XuU>.T$]c  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 'P%&*%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund iqsR]mab  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h]VC<BD6S  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit IZd~Am3
f  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,wyEo>>4)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve p DU+(A4>  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0 r;tI"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  (8/&  
　　期初未分配利润 Retained earnings, beginning of the year 7Q&S [])  
　　资本公积-股本溢价 Capital surplus - share premium 'loko#6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :8?l=B9("g  
　　资本公积-接受现金捐赠 Capital surplus - cash donation O8LIKD_I[  
　　资本公积-股权投资准备 Capital surplus - investment reserve N)K
N!!  
　　资本公积-拨款转入 Capital surplus - subsidiary x Y}.mP  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation dzV2;  
　　资本公积-其他 Capital surplus - others dw| VH1fS  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i&)OJy  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GAh\6ul  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve UHIXy#+o5  
　　盈余公积-储备基金 Surplus reserve - reserve fund y+Bxe)6^V  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ydE}.0zN  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =>GGeEL  
　　主营业务收入 Sales ,V;HMF.  
　　主营业务成本 Cost of sales =%b1EYk  
　　主营业务税金及附加 Sales tax v<| iN#  
　　营业费用 Operating expenses 8N4E~*>C  
　　管理费用 General and administrative expenses }|znQ3A2\l  
　　财务费用 Financial expenses SxX  
　　投资收益 Investment income A3.pz6iT>  
　　其他业务收入 Other operating income SkU9i
W(k  
　　营业外收入 Non-operating income x3nUKQtk:8  
　　补贴收入 Subsidy income _) UnH p_^  
　　其他业务支出 Other operating expenses h6;zAM}  
　　营业外支出 Non-operating expenses sAF="uB  
　　所得税 Income tax pM*( kN  
　　直接人工成本差异(direct labor variance) 5hDPX\  
　　直接材料成本差异(direct material variance) }=u#,nDl>$  
　　在产品计价(work-in-process costing) LvL2[xh%&  
　　联产品成本计算(joint products costing) 71\GK  
　　生产成本汇总程序(accumulation process of procluction cost) $3eoZ1q'U-  
　　制造费用差异(manufacturing expenses variance) >.hDt9@4  
　　实际成本与估计成本(actual cost and estimated cost) ,lb}&uZo  
　　工资费用分配(salary costs allocation) mCQ:<#  
　　成本曲线(cost curve) Z[1|('   
　　农业生产成本(agriculture production cost) ._&SS,I5VZ  
　　原始成本和重置成本(original cost and replacement cost) z|$9%uz "  
　　工程施工成本 LK>;\BRe?  
　　直接成本与间接成本(direct cost and indirect cost) NA#,q 8  
　　可控成本(controllable cost) yFTN/MFt  
　　制造费用分配(manufacturing expenses allocation) d8p5a C+E  
　　理论成本与应用成本(theory cost and practice cost) "Sw raq  
　　辅助生产成本分配(auxiliary production cost allocation) /!*=*  
　　期间,费用 1buO&q!vn  
　　成本控制程序(procedure of cost control) LFvZ 7M\\  
　　成本记录(cost entry, cost recorder cost agenda) In;+wFu;M  
　　成本计算分批法(job costing method) o ethO  
　　成本计算分步法 !y$+RA7\  
　　直接人工成本差异(direct labor variance) !;Pp)SRzKG  
　　成本控制方法(cost control method)