[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 /I'n]  
　　股本 Share capital YORFq9a{R  
　　已归还投资 Investment returned W].P(A
>m  
　　利润分配-其他转入 Profit appropriation - other transfer in #c0 dZ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve hao0_9q+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @J~y_J{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund jj)9jUz  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Te8BFcJG  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FNDLqf!j  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit MGO.dRy_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends {}3kla{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :{9|/a  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3_atv'I  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }eX_p6bBw  
　　期初未分配利润 Retained earnings, beginning of the year v}IP%84  
　　资本公积-股本溢价 Capital surplus - share premium fJCh  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !40t:+I  
　　资本公积-接受现金捐赠 Capital surplus - cash donation RZfC?  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0;)6ZU  
　　资本公积-拨款转入 Capital surplus - subsidiary L!L/QG|wdf  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation U
ZdE^Q[  
　　资本公积-其他 Capital surplus - others g )'tr '  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lxK_+fj q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ar sMqb  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Yi[dS`,d  
　　盈余公积-储备基金 Surplus reserve - reserve fund l\^q7cXG  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q
;P~'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment YF{K9M!  
　　主营业务收入 Sales <LW|m7  
　　主营业务成本 Cost of sales 4(4JQ(5  
　　主营业务税金及附加 Sales tax 81_3{OrE<  
　　营业费用 Operating expenses bq4H4?j  
　　管理费用 General and administrative expenses b,a\`%m}  
　　财务费用 Financial expenses lkg-l<c\J  
　　投资收益 Investment income u,F d[[t  
　　其他业务收入 Other operating income Hcd>\0  
　　营业外收入 Non-operating income v%<_Mh  
　　补贴收入 Subsidy income 2al~`  
　　其他业务支出 Other operating expenses y`Pp"!P"O  
　　营业外支出 Non-operating expenses bT-G<h*M  
　　所得税 Income tax Wsz='@XvB  
　　直接人工成本差异(direct labor variance) fnnwe2aso  
　　直接材料成本差异(direct material variance) f 5i`B*/  
　　在产品计价(work-in-process costing) /^[)JbgB  
　　联产品成本计算(joint products costing) Re1@2a>  
　　生产成本汇总程序(accumulation process of procluction cost) d L%
E0o  
　　制造费用差异(manufacturing expenses variance) sW2LNE  
　　实际成本与估计成本(actual cost and estimated cost) b+p!{  
　　工资费用分配(salary costs allocation) qd|*v
E  
　　成本曲线(cost curve) X}zKV  
　　农业生产成本(agriculture production cost) s*CKFEb#  
　　原始成本和重置成本(original cost and replacement cost) [bPE?_a,  
　　工程施工成本 N/?MsrZw  
　　直接成本与间接成本(direct cost and indirect cost) )Qxv9:X  
　　可控成本(controllable cost) Ql*/{#$  
　　制造费用分配(manufacturing expenses allocation) ~vl:Tb  
　　理论成本与应用成本(theory cost and practice cost) P'9aZd  
　　辅助生产成本分配(auxiliary production cost allocation) GvzPT2E!  
　　期间,费用 Sw1]]-E s  
　　成本控制程序(procedure of cost control) Aq'%a)Y2  
　　成本记录(cost entry, cost recorder cost agenda) >!)VkDAG  
　　成本计算分批法(job costing method) f!$J_dz  
　　成本计算分步法 3`9*Hoy0c  
　　直接人工成本差异(direct labor variance) .`'SL''c  
　　成本控制方法(cost control method)