[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 kcN#g-0  
　　股本 Share capital TG@ W:>N(  
　　已归还投资 Investment returned xY94v  
　　利润分配-其他转入 Profit appropriation - other transfer in `M.\D  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve , UiA?7k  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]'!$T72  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ( !=^(Nd  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Nr#" 5<W  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KR sY `[Y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit P{gy/'PH,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ir :y#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U+wfq%Fz  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T99\R%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _@:O&G2nB  
　　期初未分配利润 Retained earnings, beginning of the year W2W4 w  
　　资本公积-股本溢价 Capital surplus - share premium 0\2#(^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -K*&I!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "D1u2>(  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7r,h[9~e  
　　资本公积-拨款转入 Capital surplus - subsidiary Qq*Ks 5   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )CM3vL {  
　　资本公积-其他 Capital surplus - others i_M0P12  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]p5]n*0X  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve rVF7!|&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve k;c>=B)e  
　　盈余公积-储备基金 Surplus reserve - reserve fund GB\
1'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6< O|,7=_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment D3xyJ  
　　主营业务收入 Sales ,J)wn;@  
　　主营业务成本 Cost of sales _,{R3k  
　　主营业务税金及附加 Sales tax hX&Jq%{oa  
　　营业费用 Operating expenses nOj0"c  
　　管理费用 General and administrative expenses Lx#CFrLQ*  
　　财务费用 Financial expenses N~t4qlC/  
　　投资收益 Investment income M
:QM*?+)  
　　其他业务收入 Other operating income 8^>qzaf 8  
　　营业外收入 Non-operating income g886RhCe  
　　补贴收入 Subsidy income 5KIlU78  
　　其他业务支出 Other operating expenses Cr#Z.  
　　营业外支出 Non-operating expenses xR`M#d5"  
　　所得税 Income tax .Qz412  
　　直接人工成本差异(direct labor variance) |fhYf t  
　　直接材料成本差异(direct material variance) fNnX{Wq  
　　在产品计价(work-in-process costing) AaX][2y8  
　　联产品成本计算(joint products costing) z3l(4WP  
　　生产成本汇总程序(accumulation process of procluction cost) kK&M>)&o#  
　　制造费用差异(manufacturing expenses variance) Y `ySNC  
　　实际成本与估计成本(actual cost and estimated cost) ?@YABl  
　　工资费用分配(salary costs allocation) F*rsi7#!pG  
　　成本曲线(cost curve) |w3b!  
　　农业生产成本(agriculture production cost) 49d02AU%  
　　原始成本和重置成本(original cost and replacement cost)
pf[m"t6G~  
　　工程施工成本 {sb2r%U!+  
　　直接成本与间接成本(direct cost and indirect cost) |O4LR,{G.w  
　　可控成本(controllable cost) $ -ICTp  
　　制造费用分配(manufacturing expenses allocation) `m7w%J.>n  
　　理论成本与应用成本(theory cost and practice cost) z8-dntkf  
　　辅助生产成本分配(auxiliary production cost allocation) q- |j =  
　　期间,费用 L2<IG)oXU  
　　成本控制程序(procedure of cost control) Q$lgC v^M  
　　成本记录(cost entry, cost recorder cost agenda) |Ta-D++]'  
　　成本计算分批法(job costing method) ,!7\?=G6}v  
　　成本计算分步法 aTU[H~dTU  
　　直接人工成本差异(direct labor variance) g;mX{p_@  
　　成本控制方法(cost control method)