[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 gS4@3BOw&.  
　　股本 Share capital Q>emyij  
　　已归还投资 Investment returned M2e_)f:  
　　利润分配-其他转入 Profit appropriation - other transfer in _kT$/k  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }zu?SZH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve P_ x9:3  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0')O4IHH  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J(\f(jh/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s@ vHU4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7LY4q/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =h9&`iwiu  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Z-,'M tD  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !Wz%Hy:ZK  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W rNm:
N  
　　期初未分配利润 Retained earnings, beginning of the year q}mQm'   
　　资本公积-股本溢价 Capital surplus - share premium Fm3B8Int  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V/}g'_E  
　　资本公积-接受现金捐赠 Capital surplus - cash donation VdV18-ea  
　　资本公积-股权投资准备 Capital surplus - investment reserve _+hf.[""  
　　资本公积-拨款转入 Capital surplus - subsidiary 1zUo.Tg0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {  'Db  
　　资本公积-其他 Capital surplus - others + \AiUY  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X!%C
YmIRb  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K7H`Yt  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VUaYK  
　　盈余公积-储备基金 Surplus reserve - reserve fund gIfl}J
at  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund  Lx:O Dd  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment BHh%3Q  
　　主营业务收入 Sales yY$:zc"J  
　　主营业务成本 Cost of sales fQ[ GN}k  
　　主营业务税金及附加 Sales tax {@c)!%2$  
　　营业费用 Operating expenses Eh&et0&=g  
　　管理费用 General and administrative expenses 
%4~2  
　　财务费用 Financial expenses 6Tn.56X  
　　投资收益 Investment income pIy+3&\e;  
　　其他业务收入 Other operating income Hki  
　　营业外收入 Non-operating income W7QcDR y6  
　　补贴收入 Subsidy income -W5ml @  
　　其他业务支出 Other operating expenses HTz&h#)JQ  
　　营业外支出 Non-operating expenses Z;6v`;[  
　　所得税 Income tax uIkB&  
　　直接人工成本差异(direct labor variance) VnB"0"%w  
　　直接材料成本差异(direct material variance) xM3T7PV9  
　　在产品计价(work-in-process costing) e-dpk^-  
　　联产品成本计算(joint products costing) t
_PAXj  
　　生产成本汇总程序(accumulation process of procluction cost) I8C(z1(N  
　　制造费用差异(manufacturing expenses variance) ' ?3e1  
　　实际成本与估计成本(actual cost and estimated cost) R
7)2@;i  
　　工资费用分配(salary costs allocation) wua`e <"  
　　成本曲线(cost curve) O]SjShp  
　　农业生产成本(agriculture production cost) !z7j.u`Y  
　　原始成本和重置成本(original cost and replacement cost) n.{Ud\|  
　　工程施工成本 FCu0)\  
　　直接成本与间接成本(direct cost and indirect cost) %4/>7 aB]Y  
　　可控成本(controllable cost) Bg?f}nu7  
　　制造费用分配(manufacturing expenses allocation) j~d<n_   
　　理论成本与应用成本(theory cost and practice cost) Vu3;U  
　　辅助生产成本分配(auxiliary production cost allocation) Q,# )  
　　期间,费用 b'Scoa7@'  
　　成本控制程序(procedure of cost control) [YQVZBT|{  
　　成本记录(cost entry, cost recorder cost agenda) y Q_lJIX  
　　成本计算分批法(job costing method) lC8DhRd0_  
　　成本计算分步法 b42"Y,sbB  
　　直接人工成本差异(direct labor variance) )zzK\I6/EQ  
　　成本控制方法(cost control method)