[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 _*I6O$/>  
　　股本 Share capital Hefqzu  
　　已归还投资 Investment returned c= uORt>  
　　利润分配-其他转入 Profit appropriation - other transfer in S:QEHd_C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1j, Y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s. [${S6O  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f}eVfAf
 
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JN)t'm[kyE  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2Wtfx" .y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Yl])Q|2I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Lp=B? H  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iwJgU b  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cgOoQP/#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _Tz!~z  
　　期初未分配利润 Retained earnings, beginning of the year m=V2xoMw6  
　　资本公积-股本溢价 Capital surplus - share premium e: tp7w 4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5Ncd1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \gpKQt0  
　　资本公积-股权投资准备 Capital surplus - investment reserve S:s^si2/  
　　资本公积-拨款转入 Capital surplus - subsidiary _Ar,]v  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation w2L)f,X  
　　资本公积-其他 Capital surplus - others xd<68%Cn  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -bF+uCfba  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H l@rS  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve M(f'qFY=K  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6}$cDk`dz  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1S:H!h3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment }=FQKqtC  
　　主营业务收入 Sales d+'+z %s%  
　　主营业务成本 Cost of sales U"]i.J1  
　　主营业务税金及附加 Sales tax m>_'f{&u  
　　营业费用 Operating expenses )j'b7)W\  
　　管理费用 General and administrative expenses S \m]ze  
　　财务费用 Financial expenses C
2v7(  
　　投资收益 Investment income \ PqV|
 
　　其他业务收入 Other operating income hlZjk0ez  
　　营业外收入 Non-operating income Kw|`y %~  
　　补贴收入 Subsidy income 4r*6fJ*bJ  
　　其他业务支出 Other operating expenses :JYOC+#q7  
　　营业外支出 Non-operating expenses O{V"'o  
　　所得税 Income tax (x@"Dp=MZW  
　　直接人工成本差异(direct labor variance) f WXzK<  
　　直接材料成本差异(direct material variance) vI@8DWs  
　　在产品计价(work-in-process costing) I1,?qr"Zr  
　　联产品成本计算(joint products costing) 9^tyjX2  
　　生产成本汇总程序(accumulation process of procluction cost) SEmD's  
　　制造费用差异(manufacturing expenses variance) 14R))Dz"  
　　实际成本与估计成本(actual cost and estimated cost) b+>godTi_  
　　工资费用分配(salary costs allocation) K0]Wb=v  
　　成本曲线(cost curve) 8TZe=sD~cr  
　　农业生产成本(agriculture production cost) `g~-5Z~J  
　　原始成本和重置成本(original cost and replacement cost) RZZB?vx  
　　工程施工成本 "x11 YM{F  
　　直接成本与间接成本(direct cost and indirect cost) )j]R Ft  
　　可控成本(controllable cost) P$bo8*  
　　制造费用分配(manufacturing expenses allocation) :`K;0`C+  
　　理论成本与应用成本(theory cost and practice cost) m78PQx H  
　　辅助生产成本分配(auxiliary production cost allocation) ;1nd~0
o  
　　期间,费用 XN@5TZoaW  
　　成本控制程序(procedure of cost control) !IS,[  
　　成本记录(cost entry, cost recorder cost agenda) tj 3p71%  
　　成本计算分批法(job costing method) ]+8,@%="  
　　成本计算分步法 h| Ih4  
　　直接人工成本差异(direct labor variance) D<`X B*  
　　成本控制方法(cost control method)