[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 ?TA7i b_  
　　股本 Share capital PIH\*2\/  
　　已归还投资 Investment returned +0Q   
　　利润分配-其他转入 Profit appropriation - other transfer in \dHqCQ
  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :$D*ab^^P  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J2qsZ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ob>)F^.iS  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ExG(*[l  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund RQE]=N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Aits<0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^(JrOh'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Pk;w. )kT  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZSu.0|0#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares KZ2[.[(Ph  
　　期初未分配利润 Retained earnings, beginning of the year G` l\R:Q  
　　资本公积-股本溢价 Capital surplus - share premium a{ST4d'T  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Bj7*2}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation UC+Qn  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;  $ rQ  
　　资本公积-拨款转入 Capital surplus - subsidiary N1'"7eg/  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation i~Tt\UA>  
　　资本公积-其他 Capital surplus - others jzf
~n~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $$ND]qM$M  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =G}a%)?As\  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 30HUY?'K  
　　盈余公积-储备基金 Surplus reserve - reserve fund s:_hsmc"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund THwM',6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5.^pD9[mT  
　　主营业务收入 Sales \hX,z =  
　　主营业务成本 Cost of sales !sX$?P%U  
　　主营业务税金及附加 Sales tax dSwfea_  
　　营业费用 Operating expenses q]{gAGe~  
　　管理费用 General and administrative expenses
XEiVs\) G  
　　财务费用 Financial expenses [j@ek  
　　投资收益 Investment income 1te^dh:Vp  
　　其他业务收入 Other operating income ZSNbf|ldiE  
　　营业外收入 Non-operating income }4>u_)nt  
　　补贴收入 Subsidy income D#<y pJR  
　　其他业务支出 Other operating expenses -`4]u!A  
　　营业外支出 Non-operating expenses :kHk'. V1(  
　　所得税 Income tax "22./vWV|i  
　　直接人工成本差异(direct labor variance) <l1/lm<#  
　　直接材料成本差异(direct material variance) ])?dqgwa  
　　在产品计价(work-in-process costing) a >fA-@  
　　联产品成本计算(joint products costing) KJFQ)#SW!  
　　生产成本汇总程序(accumulation process of procluction cost) Qb@j8Xa4[  
　　制造费用差异(manufacturing expenses variance) ),{3LIr  
　　实际成本与估计成本(actual cost and estimated cost) ai;!Q%B#Q  
　　工资费用分配(salary costs allocation) ++~ G\T9H  
　　成本曲线(cost curve) vE9"1M  
　　农业生产成本(agriculture production cost) qtOuA  
　　原始成本和重置成本(original cost and replacement cost) EG\L]fmD  
　　工程施工成本 [g}^{ $`  
　　直接成本与间接成本(direct cost and indirect cost) DSs/D1mj&  
　　可控成本(controllable cost) \zJ^XpC  
　　制造费用分配(manufacturing expenses allocation) }F1Asn  
　　理论成本与应用成本(theory cost and practice cost) AkW,Fp1e  
　　辅助生产成本分配(auxiliary production cost allocation) :vi %7  
　　期间,费用 {W?!tD43"  
　　成本控制程序(procedure of cost control) s-*N_Dv  
　　成本记录(cost entry, cost recorder cost agenda) Jha*BaD~N  
　　成本计算分批法(job costing method) 3R/6/+S-  
　　成本计算分步法 q"Bd-?9  
　　直接人工成本差异(direct labor variance) qF3S\ C  
　　成本控制方法(cost control method)