[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 U} ~SY  
　　股本 Share capital zXx HaM  
　　已归还投资 Investment returned X9K@mX  
　　利润分配-其他转入 Profit appropriation - other transfer in Fo=Icvo  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f',n'  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7+0Kg'^+n  
　　利润分配-提取储备基金 Profit appropriation - reserve fund U$&G_&*0a  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ly"u }e  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~,WG284  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vxhs1vh  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends  s!X@ l  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \1cay#X  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3}@3pVS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J]yUjnQ[h  
　　期初未分配利润 Retained earnings, beginning of the year h
CVe05  
　　资本公积-股本溢价 Capital surplus - share premium 47 xyS%X  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [APwHIS  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [nZf4KN  
　　资本公积-股权投资准备 Capital surplus - investment reserve hOw  
　　资本公积-拨款转入 Capital surplus - subsidiary ?{[ISk)  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {VtmQU?cJ  
　　资本公积-其他 Capital surplus - others SR)G!9z_/  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @E;'Ffo  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |T\`wcP`q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Sio^FOTD  
　　盈余公积-储备基金 Surplus reserve - reserve fund K4~z@. G6*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2fFZ70
Yh  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]rGZ   
　　主营业务收入 Sales meey5}  
　　主营业务成本 Cost of sales Y"6 '  
　　主营业务税金及附加 Sales tax R?MRRq  
　　营业费用 Operating expenses xucrp::g  
　　管理费用 General and administrative expenses ^YG'p?r.s  
　　财务费用 Financial expenses r@b M3V_o  
　　投资收益 Investment income -< D7  
　　其他业务收入 Other operating income UKX9C"-5v  
　　营业外收入 Non-operating income d5
Hp&tm  
　　补贴收入 Subsidy income dO]N&'P7  
　　其他业务支出 Other operating expenses fy]z<SPhVJ  
　　营业外支出 Non-operating expenses g@ 0<`g  
　　所得税 Income tax :0@R(ct;>  
　　直接人工成本差异(direct labor variance) p}H:t24Cr5  
　　直接材料成本差异(direct material variance) WzG]9$v &  
　　在产品计价(work-in-process costing) &\tD$g~"  
　　联产品成本计算(joint products costing) p+M#hF5o  
　　生产成本汇总程序(accumulation process of procluction cost) `o/G0~T)  
　　制造费用差异(manufacturing expenses variance) 7QV@lR<C2R  
　　实际成本与估计成本(actual cost and estimated cost) k{\wjaf)  
　　工资费用分配(salary costs allocation) RP[^1  
　　成本曲线(cost curve) &U*MLf83`  
　　农业生产成本(agriculture production cost) %87D(h!.I4  
　　原始成本和重置成本(original cost and replacement cost) mV!Ia-k  
　　工程施工成本 {zzc/!|  
　　直接成本与间接成本(direct cost and indirect cost) "#}
Uh  
　　可控成本(controllable cost) ~5`p/.L)ZD  
　　制造费用分配(manufacturing expenses allocation) 1i=lJmr  
　　理论成本与应用成本(theory cost and practice cost) %!DdjC&5*  
　　辅助生产成本分配(auxiliary production cost allocation) QFekj@  
　　期间,费用 j IO2uTM~  
　　成本控制程序(procedure of cost control) )/4eT\ =  
　　成本记录(cost entry, cost recorder cost agenda) (sM$=M<$  
　　成本计算分批法(job costing method) WxPu{N  
　　成本计算分步法 mq#8[D  
　　直接人工成本差异(direct labor variance) oF'_x,0  
　　成本控制方法(cost control method)