[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 $3aq+w:  
　　股本 Share capital Ba=P  
　　已归还投资 Investment returned g<,kV(_7  
　　利润分配-其他转入 Profit appropriation - other transfer in X2avo|6e  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9G7lPK  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve MO7:ZYq  
　　利润分配-提取储备基金 Profit appropriation - reserve fund g. V6:>,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %1E:rw@
 
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [ugBVnma  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6$"gm$3O]  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5

(@P1Bi  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "i+fO&LpZ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gv7(-I  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >Ux5UD  
　　期初未分配利润 Retained earnings, beginning of the year 9cJzL"yi  
　　资本公积-股本溢价 Capital surplus - share premium t@KN+ C  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k
Hj|:,'sV  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Z)RoFD1]C  
　　资本公积-股权投资准备 Capital surplus - investment reserve $tGk,.#j  
　　资本公积-拨款转入 Capital surplus - subsidiary 5v51:g>c  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation dl:uI5]  
　　资本公积-其他 Capital surplus - others iHKWz)0  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <S*o}:iB  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yQkj4v{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |Qq_;x]  
　　盈余公积-储备基金 Surplus reserve - reserve fund c< ke)@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund m"MTw@}SJ;  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^4Ta0kDn  
　　主营业务收入 Sales zLQplw`#  
　　主营业务成本 Cost of sales &|t*9 D  
　　主营业务税金及附加 Sales tax [I*BEJ;W'  
　　营业费用 Operating expenses 39s%CcI`k  
　　管理费用 General and administrative expenses gAcXd<a0  
　　财务费用 Financial expenses SKx&t-  
　　投资收益 Investment income X{SD3j=G#  
　　其他业务收入 Other operating income O2[uN@nY  
　　营业外收入 Non-operating income Rk
#@{_  
　　补贴收入 Subsidy income "Dbjp5_  
　　其他业务支出 Other operating expenses iV8j(HV  
　　营业外支出 Non-operating expenses tx=~bm"*?  
　　所得税 Income tax E9= a+l9  
　　直接人工成本差异(direct labor variance) :b^\O  
　　直接材料成本差异(direct material variance) MV"aO@  
　　在产品计价(work-in-process costing) VG
LE5lP X  
　　联产品成本计算(joint products costing) '%&i#Eb  
　　生产成本汇总程序(accumulation process of procluction cost) tOn_S@/r  
　　制造费用差异(manufacturing expenses variance) GT|=Kx$;  
　　实际成本与估计成本(actual cost and estimated cost) $7q'Be@{  
　　工资费用分配(salary costs allocation) YN Lc )  
　　成本曲线(cost curve) wIi_d6?  
　　农业生产成本(agriculture production cost) FsrGI (x?  
　　原始成本和重置成本(original cost and replacement cost) +we3BE.  
　　工程施工成本 =;(wBj  
　　直接成本与间接成本(direct cost and indirect cost) KNtsz[#b  
　　可控成本(controllable cost) :'-FaGy  
　　制造费用分配(manufacturing expenses allocation) v#EXlpS  
　　理论成本与应用成本(theory cost and practice cost) ZU%7m_zO  
　　辅助生产成本分配(auxiliary production cost allocation) ^+CTv  
　　期间,费用 ~`Q8)(y<#$  
　　成本控制程序(procedure of cost control) $x T'cl/IH  
　　成本记录(cost entry, cost recorder cost agenda) ?(Dk{-:
T'  
　　成本计算分批法(job costing method) ZJz6{cY  
　　成本计算分步法 \wY? 6#;  
　　直接人工成本差异(direct labor variance) oi4tj.!J  
　　成本控制方法(cost control method)