[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 \.{ZgL5"  
　　股本 Share capital cK1RmL"3  
　　已归还投资 Investment returned m~vEandm  
　　利润分配-其他转入 Profit appropriation - other transfer in !+ ??3-q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C'fQ Z,r-v  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OG2&=~hOz-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?Yh
GW   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8fQaMn4V  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KvuM{UI5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;%$wA5"2M  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2I1CKA:7g  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ug9]^p/)^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jo[U6t+pj7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^ &VN=Y6z  
　　期初未分配利润 Retained earnings, beginning of the year p!2t/X
IM  
　　资本公积-股本溢价 Capital surplus - share premium }1
Km h]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z}$1~uyw  
　　资本公积-接受现金捐赠 Capital surplus - cash donation NPE7AdB8  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]Y wvwmZ  
　　资本公积-拨款转入 Capital surplus - subsidiary n.xOu`gj  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7>yb8/J  
　　资本公积-其他 Capital surplus - others @ R;o $n  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q|N4d9/b  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve MF.$E?_R  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T+)#Du  
　　盈余公积-储备基金 Surplus reserve - reserve fund YC d  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund j+NpQ}t:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [35>T3Ku  
　　主营业务收入 Sales Mg=R**s1x%  
　　主营业务成本 Cost of sales teg[l-R"7z  
　　主营业务税金及附加 Sales tax -bQi4  
　　营业费用 Operating expenses YEhPAQNj  
　　管理费用 General and administrative expenses -Oc  
　　财务费用 Financial expenses )TyI~5>;  
　　投资收益 Investment income qM:*!Aq0g  
　　其他业务收入 Other operating income UpCkB}OhR1  
　　营业外收入 Non-operating income oD~q/04!  
　　补贴收入 Subsidy income R'p- 4  
　　其他业务支出 Other operating expenses u_X(c'aE;  
　　营业外支出 Non-operating expenses PgwNEwG  
　　所得税 Income tax mA0|W# NB  
　　直接人工成本差异(direct labor variance) zr[|~-  
　　直接材料成本差异(direct material variance) T6Ks]6m_  
　　在产品计价(work-in-process costing) *|&&3&7  
　　联产品成本计算(joint products costing) ueV,p?Wo  
　　生产成本汇总程序(accumulation process of procluction cost) 5Z(#)sa0Og  
　　制造费用差异(manufacturing expenses variance) K.::P84m;  
　　实际成本与估计成本(actual cost and estimated cost) S]}W+BF3  
　　工资费用分配(salary costs allocation) OK=ANQjs(  
　　成本曲线(cost curve) )dZ1$MC[  
　　农业生产成本(agriculture production cost) Kma-W{vGD  
　　原始成本和重置成本(original cost and replacement cost) BZAF;j  
　　工程施工成本 X16r$~Pb  
　　直接成本与间接成本(direct cost and indirect cost) }R2afTn[;  
　　可控成本(controllable cost) k2ZMDU  
　　制造费用分配(manufacturing expenses allocation) s.jcD  
　　理论成本与应用成本(theory cost and practice cost) =!P$[pN2  
　　辅助生产成本分配(auxiliary production cost allocation) [,|;rt\o>  
　　期间,费用 glgXSOj  
　　成本控制程序(procedure of cost control) Th J`-Ro  
　　成本记录(cost entry, cost recorder cost agenda) _$BH.I  
　　成本计算分批法(job costing method) &L4>w.b"N  
　　成本计算分步法 %n:ymc $}  
　　直接人工成本差异(direct labor variance) $BWA=2$  
　　成本控制方法(cost control method)