[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 gLXvw]  
　　股本 Share capital @&i#S}%/  
　　已归还投资 Investment returned ,Do$`yO+  
　　利润分配-其他转入 Profit appropriation - other transfer in :uU]rBMo  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m<,y-bQ*(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &2P:A  
　　利润分配-提取储备基金 Profit appropriation - reserve fund VrnK)za*H  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c1)BGy
li  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =hOj8;2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit oneSg J  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends  9
:K  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f2R+5` $  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8zWBXV  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *1I D`o  
　　期初未分配利润 Retained earnings, beginning of the year [#,X$O>  
　　资本公积-股本溢价 Capital surplus - share premium n}ZBU5_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ||
*&g2Y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation eK=m02  
　　资本公积-股权投资准备 Capital surplus - investment reserve :Z*02JwK  
　　资本公积-拨款转入 Capital surplus - subsidiary "OS]\-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "I}'C^gP  
　　资本公积-其他 Capital surplus - others QJ(e*/  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9Ww=hfb5UW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SS45<!iy  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $&n240(  
　　盈余公积-储备基金 Surplus reserve - reserve fund w7`@=kVx  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &ESR1$)'P  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ![X.%  
　　主营业务收入 Sales kDceBs s  
　　主营业务成本 Cost of sales 'wT./&Z  
　　主营业务税金及附加 Sales tax +n8I(l=  
　　营业费用 Operating expenses !5' 8a5  
　　管理费用 General and administrative expenses UtG d/\:  
　　财务费用 Financial expenses "z(fBnv  
　　投资收益 Investment income kw-
Kx4 )  
　　其他业务收入 Other operating income 79c9+  
　　营业外收入 Non-operating income MSYLkQ}_b  
　　补贴收入 Subsidy income gne#v  
　　其他业务支出 Other operating expenses v&CO#vK5.  
　　营业外支出 Non-operating expenses O+8ApicjTc  
　　所得税 Income tax #(7RX}  
　　直接人工成本差异(direct labor variance) 1,;qXMhK`;  
　　直接材料成本差异(direct material variance) _uy5?auQ  
　　在产品计价(work-in-process costing) z}b U\3!  
　　联产品成本计算(joint products costing) vCU&yXGl  
　　生产成本汇总程序(accumulation process of procluction cost) }v(H E%~}  
　　制造费用差异(manufacturing expenses variance)
(J,Oh  
　　实际成本与估计成本(actual cost and estimated cost) 5@%=LPV  
　　工资费用分配(salary costs allocation) 5x1jLPl'  
　　成本曲线(cost curve) %f3Nml  
　　农业生产成本(agriculture production cost) ]a%\Q2[c  
　　原始成本和重置成本(original cost and replacement cost) g)r,q&*  
　　工程施工成本 i$LV44  
　　直接成本与间接成本(direct cost and indirect cost) BGh8\2  
　　可控成本(controllable cost) 8L9S^ '  
　　制造费用分配(manufacturing expenses allocation) sVm'9k  
　　理论成本与应用成本(theory cost and practice cost) I!0$% ]F  
　　辅助生产成本分配(auxiliary production cost allocation) o y%g{,V  
　　期间,费用 l<)JAT;P  
　　成本控制程序(procedure of cost control) >*Qk~kv<%  
　　成本记录(cost entry, cost recorder cost agenda) <4A(Z$ZX)  
　　成本计算分批法(job costing method) r<f-v_bxF  
　　成本计算分步法 -"JE-n  
　　直接人工成本差异(direct labor variance) Vo9)KxR  
　　成本控制方法(cost control method)