[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 <OSvRWP)  
　　股本 Share capital uA`PZ|  
　　已归还投资 Investment returned ;XQ lj?:  
　　利润分配-其他转入 Profit appropriation - other transfer in G>>u#>0  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V_622~Tc/[  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Kg-X]yu*0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund L b;vrh;A  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0.+eF }'H  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund fO!O"D5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit z}2e;d 7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,GP4I3D  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yUwgRj  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lILtxVBO2o  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares lNVAKwW2#  
　　期初未分配利润 Retained earnings, beginning of the year ?QT"sj64w  
　　资本公积-股本溢价 Capital surplus - share premium ]pTw]SK  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
~<Oj XuYu  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |hQ|'VC N  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2BA9T nxC  
　　资本公积-拨款转入 Capital surplus - subsidiary 9Ru%E>el-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation s Xk?.A_D  
　　资本公积-其他 Capital surplus - others <`UG#6z8  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <;E[)tv  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *oX]=u&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kDl4t]j  
　　盈余公积-储备基金 Surplus reserve - reserve fund $_zkq@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @EOR]^?!]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment e0WSHg=6@  
　　主营业务收入 Sales q}v04Yy,o  
　　主营业务成本 Cost of sales G,|]a#w&v.  
　　主营业务税金及附加 Sales tax iZ6C8HK&&  
　　营业费用 Operating expenses O| 6\g>ew  
　　管理费用 General and administrative expenses 7r[%|:  
　　财务费用 Financial expenses nk|N.%E  
　　投资收益 Investment income j*~dFGl)  
　　其他业务收入 Other operating income 6aZt4Lw2\  
　　营业外收入 Non-operating income RzJ}CT  
　　补贴收入 Subsidy income zo7XmUI3P  
　　其他业务支出 Other operating expenses 8w8I:*  
　　营业外支出 Non-operating expenses oT (:33$  
　　所得税 Income tax 6#x)W  
　　直接人工成本差异(direct labor variance)
K M\+  
　　直接材料成本差异(direct material variance) I<(.i!-x  
　　在产品计价(work-in-process costing) P[GX}~_k  
　　联产品成本计算(joint products costing) 0Q- Mxcj  
　　生产成本汇总程序(accumulation process of procluction cost) 26#Jhb E+  
　　制造费用差异(manufacturing expenses variance) LLn{2,jfQ  
　　实际成本与估计成本(actual cost and estimated cost) <
_a70"i  
　　工资费用分配(salary costs allocation) h?3,B0G  
　　成本曲线(cost curve) H(G^O&ppdB  
　　农业生产成本(agriculture production cost) `KJYm|@i  
　　原始成本和重置成本(original cost and replacement cost) -wRyMY_D  
　　工程施工成本 'W?v.W &  
　　直接成本与间接成本(direct cost and indirect cost) VXc+Wm*W  
　　可控成本(controllable cost) 7l#2,d4  
　　制造费用分配(manufacturing expenses allocation) m$E^u[  
　　理论成本与应用成本(theory cost and practice cost) i B!hEbz  
　　辅助生产成本分配(auxiliary production cost allocation) H(N
T|  
　　期间,费用 ?%xhe  
　　成本控制程序(procedure of cost control) NBqV0>vR  
　　成本记录(cost entry, cost recorder cost agenda) V)1:LLRW  
　　成本计算分批法(job costing method) hLytKPgt  
　　成本计算分步法 yw*mA1v  
　　直接人工成本差异(direct labor variance) NB W%.z  
　　成本控制方法(cost control method)