[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*a.!/$)  
　　股本 Share capital a%6=sqxE  
　　已归还投资 Investment returned n<b}6L}  
　　利润分配-其他转入 Profit appropriation - other transfer in cf"!U+x
  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve loBW#>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $ER$|9)KD  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _ogN  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  _PwPLSg  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund o~4kJW#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Gb"kl .j  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %=s2>vv9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vtK.7AF  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends opzlh@R 3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f/0k,~,*  
　　期初未分配利润 Retained earnings, beginning of the year P-yVc2YH  
　　资本公积-股本溢价 Capital surplus - share premium =0;njL(7;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JLu$UR4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation dPV< :uO  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4[%_Bnv#AJ  
　　资本公积-拨款转入 Capital surplus - subsidiary Y(T$k9%}+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?LvU7  
　　资本公积-其他 Capital surplus - others )S#?'gt*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X_rv}  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sdd%u~4,X  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve q8GCO\(  
　　盈余公积-储备基金 Surplus reserve - reserve fund t
)O]0) s  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :qShP3^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment heb{i5el  
　　主营业务收入 Sales ).Iifu|
ks  
　　主营业务成本 Cost of sales 5dX0C  
　　主营业务税金及附加 Sales tax Zba<|C  
　　营业费用 Operating expenses ,#0#1k<Dm  
　　管理费用 General and administrative expenses 'fzJw  
　　财务费用 Financial expenses dww4o~hO  
　　投资收益 Investment income x%W~@_  
　　其他业务收入 Other operating income c7tO'`q$e  
　　营业外收入 Non-operating income K,P`V &m?  
　　补贴收入 Subsidy income m5P@F@  
　　其他业务支出 Other operating expenses w-@6qMJ  
　　营业外支出 Non-operating expenses  91fZr  
　　所得税 Income tax o##!S
6:A  
　　直接人工成本差异(direct labor variance) IkGM~3e  
　　直接材料成本差异(direct material variance) s~5rP
:  
　　在产品计价(work-in-process costing) (Bpn9}F-V.  
　　联产品成本计算(joint products costing) &,,:pL[  
　　生产成本汇总程序(accumulation process of procluction cost) Z`%^?My  
　　制造费用差异(manufacturing expenses variance) C8(0|XX  
　　实际成本与估计成本(actual cost and estimated cost) Ca/N'|}^  
　　工资费用分配(salary costs allocation) y^ st T^  
　　成本曲线(cost curve) $}0\sj%  
　　农业生产成本(agriculture production cost) [8acan+ 2l  
　　原始成本和重置成本(original cost and replacement cost) VjeF3pmBa  
　　工程施工成本 .i#'IS0c  
　　直接成本与间接成本(direct cost and indirect cost) :#N]s  
　　可控成本(controllable cost) 01]W@\(  
　　制造费用分配(manufacturing expenses allocation) 8ddBQfCY  
　　理论成本与应用成本(theory cost and practice cost) }p8iq  
　　辅助生产成本分配(auxiliary production cost allocation) Y|KT3  
　　期间,费用 yhnPS4DC  
　　成本控制程序(procedure of cost control) f|j<Mj+\  
　　成本记录(cost entry, cost recorder cost agenda) 85A7YraL  
　　成本计算分批法(job costing method) 7$R^u7DZ  
　　成本计算分步法 {aU|BdATI  
　　直接人工成本差异(direct labor variance) M%$-c3x  
　　成本控制方法(cost control method)