[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 ()3+!};  
　　股本 Share capital *slZ17xg  
　　已归还投资 Investment returned ]qhVxeUm  
　　利润分配-其他转入 Profit appropriation - other transfer in *s;$`8fM<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R# mZYg  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p
;X[_h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund l<GRM1^kU  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }me]?en_Ra  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund eHd{'J<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit j3sUZg|d  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends s^js}9]p  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?A YI   
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f}nGWV%,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &> }MoB  
　　期初未分配利润 Retained earnings, beginning of the year 2|w
(d  
　　资本公积-股本溢价 Capital surplus - share premium bbA+ZLZJn  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ||9f@9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation XlDVJx<&J  
　　资本公积-股权投资准备 Capital surplus - investment reserve  YVD%GJ  
　　资本公积-拨款转入 Capital surplus - subsidiary "x3_cA~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation efZdtrKgy  
　　资本公积-其他 Capital surplus - others ur9-F^$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :8yrt bf$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =]U[   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tAbIT;>  
　　盈余公积-储备基金 Surplus reserve - reserve fund 69O?sIk  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund rQN+x|dKMb  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment - V_e=Y<J/  
　　主营业务收入 Sales nPvR  
　　主营业务成本 Cost of sales ~sMn/T*fv  
　　主营业务税金及附加 Sales tax 9tk}_+  
　　营业费用 Operating expenses Y2<Z"D`  
　　管理费用 General and administrative expenses qd!$nr  
　　财务费用 Financial expenses 6Q>:g"_  
　　投资收益 Investment income 2Xe2%{  
　　其他业务收入 Other operating income 5wP(/?sRy  
　　营业外收入 Non-operating income nLdI>c9R  
　　补贴收入 Subsidy income oV,>u5:B  
　　其他业务支出 Other operating expenses pd>EUdbrp&  
　　营业外支出 Non-operating expenses h9g5W'.#  
　　所得税 Income tax 'Kp|\Tr  
　　直接人工成本差异(direct labor variance) )wSsxX7:  
　　直接材料成本差异(direct material variance) /HI#8  
　　在产品计价(work-in-process costing) ~)sb\o  
　　联产品成本计算(joint products costing) B6OggJ9Iq  
　　生产成本汇总程序(accumulation process of procluction cost) 3PI{LU  
　　制造费用差异(manufacturing expenses variance) oA_AnD?G+  
　　实际成本与估计成本(actual cost and estimated cost) AkT_ZU>  
　　工资费用分配(salary costs allocation) q^O{LGN  
　　成本曲线(cost curve) mbJ#-^}V  
　　农业生产成本(agriculture production cost) p.8G]pS  
　　原始成本和重置成本(original cost and replacement cost) B7N?"'$i  
　　工程施工成本 vHJ~~if  
　　直接成本与间接成本(direct cost and indirect cost) f<0-'fGJd  
　　可控成本(controllable cost) e,:@c3I  
　　制造费用分配(manufacturing expenses allocation) evu@uq  
　　理论成本与应用成本(theory cost and practice cost) 1u)I}"{W>  
　　辅助生产成本分配(auxiliary production cost allocation) @0n #Qs|E!  
　　期间,费用 6i{W=$RQ  
　　成本控制程序(procedure of cost control) y Bs  
　　成本记录(cost entry, cost recorder cost agenda) IBnJ6(.  
　　成本计算分批法(job costing method)  yZdM4`  
　　成本计算分步法 wU?2aXY  
　　直接人工成本差异(direct labor variance) N ?0V0B  
　　成本控制方法(cost control method)