[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 D+:s{IcL<  
　　股本 Share capital RK- bsf  
　　已归还投资 Investment returned DgcS@N  
　　利润分配-其他转入 Profit appropriation - other transfer in $\*Z  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve M`K]g&57hL  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve U -O D  
　　利润分配-提取储备基金 Profit appropriation - reserve fund \&+Y;:6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w( SY  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rfVQX<95=/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit o_Z 9\'u  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends I)1ih  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d #1&"(   
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xdbzpU  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares xltN-<n7  
　　期初未分配利润 Retained earnings, beginning of the year " {~FEx4  
　　资本公积-股本溢价 Capital surplus - share premium ` Ny (S2  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &&l ZUR,`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation #tA9`!  
　　资本公积-股权投资准备 Capital surplus - investment reserve
ds+K7B$  
　　资本公积-拨款转入 Capital surplus - subsidiary B|a<=
~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q e+;BE-H  
　　资本公积-其他 Capital surplus - others @` Pn<_L  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve I~F&@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4|&/#Cz^Y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :Ef!gpS}?R  
　　盈余公积-储备基金 Surplus reserve - reserve fund !yj1X Ar  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $+J39%Y!^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment kwUUv
F7w  
　　主营业务收入 Sales Z<>gx m<  
　　主营业务成本 Cost of sales j?*n@'   
　　主营业务税金及附加 Sales tax M887 Q'HSi  
　　营业费用 Operating expenses 3<<wHK;)  
　　管理费用 General and administrative expenses X=-=z5  
　　财务费用 Financial expenses 2~hdJ/  
　　投资收益 Investment income &Qda|  
　　其他业务收入 Other operating income _ZavY<6  
　　营业外收入 Non-operating income &TRKd) wd  
　　补贴收入 Subsidy income |-vyhr0  
　　其他业务支出 Other operating expenses Txo{6nd/  
　　营业外支出 Non-operating expenses 7Z:3xb&>   
　　所得税 Income tax K
B~1]cYMp  
　　直接人工成本差异(direct labor variance) <w}i  
　　直接材料成本差异(direct material variance) xib}E[-l#  
　　在产品计价(work-in-process costing) uq9mq"  
　　联产品成本计算(joint products costing) _YR#J%xa  
　　生产成本汇总程序(accumulation process of procluction cost) 6{i0i9Tb  
　　制造费用差异(manufacturing expenses variance) S+KKGi_e  
　　实际成本与估计成本(actual cost and estimated cost) ?MSZO]Q4+  
　　工资费用分配(salary costs allocation) 'X+aYF}Ye  
　　成本曲线(cost curve) z)KoK`\mE"  
　　农业生产成本(agriculture production cost) 0_je@p+$  
　　原始成本和重置成本(original cost and replacement cost) p&Nav,9x  
　　工程施工成本 *IbDA  
　　直接成本与间接成本(direct cost and indirect cost) 5YPIv-  
　　可控成本(controllable cost) P\WHM
(  
　　制造费用分配(manufacturing expenses allocation) [wSoZB l  
　　理论成本与应用成本(theory cost and practice cost) _5n2'\] H`  
　　辅助生产成本分配(auxiliary production cost allocation) Mfz(%F|<  
　　期间,费用 V9<E`C  
　　成本控制程序(procedure of cost control) 2&'uO 'K  
　　成本记录(cost entry, cost recorder cost agenda) zx"EAF{  
　　成本计算分批法(job costing method) XdIno}pN  
　　成本计算分步法 `m1stK(PO  
　　直接人工成本差异(direct labor variance) "Vc|D (g  
　　成本控制方法(cost control method)