[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 g&>Hy!v,  
　　股本 Share capital Eg*3**gTO  
　　已归还投资 Investment returned b5Pn|5AVj  
　　利润分配-其他转入 Profit appropriation - other transfer in .D.Rn/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (zBQ^97]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kR|y0V {K*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund lND[anB!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G$ FBx  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund  o3=kF  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7o. 'F  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends dK: "  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !U_L7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Zi)b<tM q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares QGd- 9UEA]  
　　期初未分配利润 Retained earnings, beginning of the year d]EvC>  
　　资本公积-股本溢价 Capital surplus - share premium aTsfl  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )*
ckJK  
　　资本公积-接受现金捐赠 Capital surplus - cash donation jhv1 D'>6  
　　资本公积-股权投资准备 Capital surplus - investment reserve W#j,{&KVn  
　　资本公积-拨款转入 Capital surplus - subsidiary lWvd"Vlt  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation gf?^yP ;V  
　　资本公积-其他 Capital surplus - others {M/c!
  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "44?n <1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fh#_Mj+y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @'@6vC  
　　盈余公积-储备基金 Surplus reserve - reserve fund 09Y?!,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund l,wN@Nk  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment dn_OfK  
　　主营业务收入 Sales &F_rg,q&_  
　　主营业务成本 Cost of sales 7-I>53@  
　　主营业务税金及附加 Sales tax Nl`ry2"<  
　　营业费用 Operating expenses s2~dmZ_B|_  
　　管理费用 General and administrative expenses x-&v|w'  
　　财务费用 Financial expenses RFY!o<   
　　投资收益 Investment income Q/)ok$A&  
　　其他业务收入 Other operating income I!gj;a?R  
　　营业外收入 Non-operating income CDnz &?  
　　补贴收入 Subsidy income &Fjilx'k  
　　其他业务支出 Other operating expenses :-La $I>  
　　营业外支出 Non-operating expenses tr8Cx~<  
　　所得税 Income tax bK\WdG\;  
　　直接人工成本差异(direct labor variance) 8"mW!M  
　　直接材料成本差异(direct material variance) {yMA7W7]  
　　在产品计价(work-in-process costing) |SKG4_wGe  
　　联产品成本计算(joint products costing) R Sz[6  
　　生产成本汇总程序(accumulation process of procluction cost) mo
[<4Uks  
　　制造费用差异(manufacturing expenses variance) )C]&ui~1  
　　实际成本与估计成本(actual cost and estimated cost) 9ox|.68q  
　　工资费用分配(salary costs allocation) b
s EpET  
　　成本曲线(cost curve) E5G"QnxR>N  
　　农业生产成本(agriculture production cost) n ~u3  
　　原始成本和重置成本(original cost and replacement cost) BK9x`Oo2  
　　工程施工成本 s}9tK
(4v  
　　直接成本与间接成本(direct cost and indirect cost) $'YKB8C  
　　可控成本(controllable cost)  F'FZ?*a  
　　制造费用分配(manufacturing expenses allocation) L~y tAZ,  
　　理论成本与应用成本(theory cost and practice cost) wI@I(r~g  
　　辅助生产成本分配(auxiliary production cost allocation) _/~ ,a  
　　期间,费用 NjN?RB/5  
　　成本控制程序(procedure of cost control) !]+Z%ed`%  
　　成本记录(cost entry, cost recorder cost agenda) (0#F]""\e  
　　成本计算分批法(job costing method) QM_X2Ho  
　　成本计算分步法 6\fMzm  
　　直接人工成本差异(direct labor variance) .*-w UBr  
　　成本控制方法(cost control method)