[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 lEcZ /  
　　股本 Share capital SXYH#p  
　　已归还投资 Investment returned CFm( yFk  
　　利润分配-其他转入 Profit appropriation - other transfer in 6zo'w Wc3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9{D u)k  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i++a^f  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 64)Fz}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !e8OC9_x  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1ZL91'U  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit F/ZB%;O9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends w\"~*(M  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SdOa
#U)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aC\O'KcH  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U9<AL.  
　　期初未分配利润 Retained earnings, beginning of the year /6=IL  
　　资本公积-股本溢价 Capital surplus - share premium |K|[>[?Z/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V`c" q.8  
　　资本公积-接受现金捐赠 Capital surplus - cash donation E,~|-\b}h  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4LEWOWF}  
　　资本公积-拨款转入 Capital surplus - subsidiary (E{>L).~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation rq>}] U  
　　资本公积-其他 Capital surplus - others ~4 ~c+^PF  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve  ;Y6XX_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B]K R*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bW]7$?acv  
　　盈余公积-储备基金 Surplus reserve - reserve fund P3Wnso  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
#?OJ9pyG'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \dm5Em/  
　　主营业务收入 Sales [>2iz  
　　主营业务成本 Cost of sales 'n:|D7t  
　　主营业务税金及附加 Sales tax ,Wv@D"4?  
　　营业费用 Operating expenses e=>:(^CS  
　　管理费用 General and administrative expenses 'YKzs;y$  
　　财务费用 Financial expenses lOp7rW]$  
　　投资收益 Investment income q,i&%  
　　其他业务收入 Other operating income `"(FWK=8)"  
　　营业外收入 Non-operating income Su]@~^w  
　　补贴收入 Subsidy income F@]9oF  
　　其他业务支出 Other operating expenses ,4Q1[K35B  
　　营业外支出 Non-operating expenses GI se|[p  
　　所得税 Income tax Q9yIQ{>H[  
　　直接人工成本差异(direct labor variance) @ 0'j;")XV  
　　直接材料成本差异(direct material variance) WE{fu{x  
　　在产品计价(work-in-process costing) W)_|jpd[  
　　联产品成本计算(joint products costing) "{;E+-/ aL  
　　生产成本汇总程序(accumulation process of procluction cost) LD=eMk: ~  
　　制造费用差异(manufacturing expenses variance) ME0vXi  
　　实际成本与估计成本(actual cost and estimated cost) V< Ib#rd'  
　　工资费用分配(salary costs allocation) uPT2ga]  
　　成本曲线(cost curve) uc<JF=  
　　农业生产成本(agriculture production cost) H;h$k]T  
　　原始成本和重置成本(original cost and replacement cost) t)4><22of  
　　工程施工成本 qa\e`LD%Y  
　　直接成本与间接成本(direct cost and indirect cost) L">\c5ca  
　　可控成本(controllable cost) wD\viuq0  
　　制造费用分配(manufacturing expenses allocation) 4'+g/i1S F  
　　理论成本与应用成本(theory cost and practice cost) +]3kcm7B  
　　辅助生产成本分配(auxiliary production cost allocation) HBdZE7.x)3  
　　期间,费用 &KYPi'C9!z  
　　成本控制程序(procedure of cost control) W?F Q  
　　成本记录(cost entry, cost recorder cost agenda) ( <e q[(  
　　成本计算分批法(job costing method) E/3i_R  
　　成本计算分步法 `f[  
　　直接人工成本差异(direct labor variance) t]CA!i`  
　　成本控制方法(cost control method)