[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 W&Y"K)`  
　　股本 Share capital +K",^6%1  
　　已归还投资 Investment returned pJIv+  
　　利润分配-其他转入 Profit appropriation - other transfer in #o`Ny4sq/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Rqipkx  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^rNUAj9Z  
　　利润分配-提取储备基金 Profit appropriation - reserve fund uRV<?y%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund B^ 7eoW  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~l[ra   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3INI?y}t  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends l:B;zi`)oB  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &]6)
LFm  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Kb;dKQ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D
h|w^Q  
　　期初未分配利润 Retained earnings, beginning of the year C@\{ehG  
　　资本公积-股本溢价 Capital surplus - share premium &?,U_)x/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve dtStTT  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ut@RGg+f8  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1%[_`J;>Z  
　　资本公积-拨款转入 Capital surplus - subsidiary 8,T4lb<<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation DbI!l`Vn4  
　　资本公积-其他 Capital surplus - others F0Jx(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c~}l8M%  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zt24qTKL  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #Il_J\#  
　　盈余公积-储备基金 Surplus reserve - reserve fund `TqSQg_l  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &n2e  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
XUMX*  
　　主营业务收入 Sales ed 59B)?l  
　　主营业务成本 Cost of sales b,H[I!. %  
　　主营业务税金及附加 Sales tax Rg&-0b  
　　营业费用 Operating expenses LwqC~N  
　　管理费用 General and administrative expenses SUCUP<G  
　　财务费用 Financial expenses @LE[ac  
　　投资收益 Investment income }CL"S_>1  
　　其他业务收入 Other operating income
{BBw$m,o  
　　营业外收入 Non-operating income ,:n| ?7  
　　补贴收入 Subsidy income R{Z-m2La  
　　其他业务支出 Other operating expenses E8\XNG)V4  
　　营业外支出 Non-operating expenses 5X.ebd;PT  
　　所得税 Income tax -F/st  
　　直接人工成本差异(direct labor variance) Y&bMCI6U  
　　直接材料成本差异(direct material variance) F'8T;J7  
　　在产品计价(work-in-process costing) jjs&`Fy,  
　　联产品成本计算(joint products costing) JNI>VP[c  
　　生产成本汇总程序(accumulation process of procluction cost) rM}0%J'  
　　制造费用差异(manufacturing expenses variance) ZM#=`k9  
　　实际成本与估计成本(actual cost and estimated cost) }l0&a!C  
　　工资费用分配(salary costs allocation) @~ Dh'w2q  
　　成本曲线(cost curve) =v~1qWX  
　　农业生产成本(agriculture production cost) kTIYD o  
　　原始成本和重置成本(original cost and replacement cost) .Ce8L&cU  
　　工程施工成本 |k 2"_  
　　直接成本与间接成本(direct cost and indirect cost) n`Z"rwKmNw  
　　可控成本(controllable cost) D>
L2o88  
　　制造费用分配(manufacturing expenses allocation) O>y'Nqz  
　　理论成本与应用成本(theory cost and practice cost) 9<Eg}Ic  
　　辅助生产成本分配(auxiliary production cost allocation) qem(s</:  
　　期间,费用 &-yGVx  
　　成本控制程序(procedure of cost control) {QaNAR
=)  
　　成本记录(cost entry, cost recorder cost agenda) -cF'2Sfr  
　　成本计算分批法(job costing method) * A|-KKo\  
　　成本计算分步法 Ds8 EMtS  
　　直接人工成本差异(direct labor variance) PaB!,<A  
　　成本控制方法(cost control method)