[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 e@c8Ce|0  
　　股本 Share capital `;Ui6{|  
　　已归还投资 Investment returned N75U.;U0  
　　利润分配-其他转入 Profit appropriation - other transfer in ,3rsjoKhd  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6Tak x%U  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }S"gZ6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8K^#$,.."  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >07i"a  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h0-.9ym  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit |Ja 5O  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends RrLj5Jq  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Dj= {%  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $Ptl&0MN%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J+CGhk  
　　期初未分配利润 Retained earnings, beginning of the year 'h ?  
　　资本公积-股本溢价 Capital surplus - share premium S%H"i y  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ud"_[JtGM  
　　资本公积-接受现金捐赠 Capital surplus - cash donation o>*`wv  
　　资本公积-股权投资准备 Capital surplus - investment reserve (]k Q9}8  
　　资本公积-拨款转入 Capital surplus - subsidiary @Y,t]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation PL"=>  
　　资本公积-其他 Capital surplus - others yfwR``F  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TlO=dLR7d  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k %{q q v  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Jj%xLv%  
　　盈余公积-储备基金 Surplus reserve - reserve fund l`75BR  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7E*0;sA#  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment },<Y \  
　　主营业务收入 Sales {%6 '|<`[  
　　主营业务成本 Cost of sales S^q^=q0F  
　　主营业务税金及附加 Sales tax bfUKh%!M  
　　营业费用 Operating expenses  QP"5A7=m  
　　管理费用 General and administrative expenses Li8/GoJW-T  
　　财务费用 Financial expenses G(A7=8vW  
　　投资收益 Investment income `?^<r%*F.  
　　其他业务收入 Other operating income Gqq<-drR  
　　营业外收入 Non-operating income 2./z6jXW_  
　　补贴收入 Subsidy income XiV*d0 6{  
　　其他业务支出 Other operating expenses 5T"h7^ }e  
　　营业外支出 Non-operating expenses m[l&&(+J,  
　　所得税 Income tax iYa)*,  
　　直接人工成本差异(direct labor variance) .R)Ho4CE  
　　直接材料成本差异(direct material variance) /:-ig .YY  
　　在产品计价(work-in-process costing) N f?\O@  
　　联产品成本计算(joint products costing) !9qw  
　　生产成本汇总程序(accumulation process of procluction cost) @Nm{H  
　　制造费用差异(manufacturing expenses variance) j0F& WKk  
　　实际成本与估计成本(actual cost and estimated cost) 8\)4waz$  
　　工资费用分配(salary costs allocation) +pUYFDwFx  
　　成本曲线(cost curve) p]e.E`'S  
　　农业生产成本(agriculture production cost) aR
)UHxvX  
　　原始成本和重置成本(original cost and replacement cost) hQ)?LPUB  
　　工程施工成本 PMiu "  
　　直接成本与间接成本(direct cost and indirect cost) dXWG`G_  
　　可控成本(controllable cost) ;p,Kq5,l  
　　制造费用分配(manufacturing expenses allocation) 
}If,O  
　　理论成本与应用成本(theory cost and practice cost) b;`MHEzw&q  
　　辅助生产成本分配(auxiliary production cost allocation) >7?Lq<H  
　　期间,费用 V[8!ymi0  
　　成本控制程序(procedure of cost control) ?t;,Nk`jx  
　　成本记录(cost entry, cost recorder cost agenda) nbw8YO(=  
　　成本计算分批法(job costing method) i'Z nU55=  
　　成本计算分步法 ee<'j~{A  
　　直接人工成本差异(direct labor variance) EE9eG31|r  
　　成本控制方法(cost control method)