[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 T^%n!t  
　　股本 Share capital |CZnq-,C  
　　已归还投资 Investment returned Neo^C_[vN  
　　利润分配-其他转入 Profit appropriation - other transfer in ;4/dk_~p]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [N95.aD  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve C/CfjRzd  
　　利润分配-提取储备基金 Profit appropriation - reserve fund BvZ^^IUb  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0n<(*bfW  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `l gjw=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <jRFN&"h}  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends e
:GgA  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4`UL1)A]  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8pq-nuf |K  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e@,u`{C[  
　　期初未分配利润 Retained earnings, beginning of the year -wfRR>)d  
　　资本公积-股本溢价 Capital surplus - share premium 3?*M{Y|  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +i`Q 7+d  
　　资本公积-接受现金捐赠 Capital surplus - cash donation SA(UD  
　　资本公积-股权投资准备 Capital surplus - investment reserve zOiY0`=  
　　资本公积-拨款转入 Capital surplus - subsidiary pg?i
F1  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ANFg]g.Az  
　　资本公积-其他 Capital surplus - others V@f 6Lj  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b,rH&+2H  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =##s;zj(%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uFm+Y]h  
　　盈余公积-储备基金 Surplus reserve - reserve fund &weY8\ HD  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Yt/SnF  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O+E1M=R6h  
　　主营业务收入 Sales :zj9%4A  
　　主营业务成本 Cost of sales W) 33;E/}  
　　主营业务税金及附加 Sales tax 0tW<LR-}E  
　　营业费用 Operating expenses (!0j4'  
　　管理费用 General and administrative expenses #j^('K|  
　　财务费用 Financial expenses h"PS-]:CD  
　　投资收益 Investment income 0E?s>-b  
　　其他业务收入 Other operating income b@2Cll#  
　　营业外收入 Non-operating income L8bI0a]r"*  
　　补贴收入 Subsidy income mZbWRqP[|_  
　　其他业务支出 Other operating expenses `\/toddUh[  
　　营业外支出 Non-operating expenses %K%^ ]{  
　　所得税 Income tax $c@w$2  
　　直接人工成本差异(direct labor variance) {y
wXz|TP  
　　直接材料成本差异(direct material variance) [:nx);\  
　　在产品计价(work-in-process costing) p|\%:#  
　　联产品成本计算(joint products costing) $>'")7z  
　　生产成本汇总程序(accumulation process of procluction cost) lJ:M^.Em0  
　　制造费用差异(manufacturing expenses variance) a@fE46o6<  
　　实际成本与估计成本(actual cost and estimated cost) Ue{vg$5||  
　　工资费用分配(salary costs allocation) n%0]V Xx#  
　　成本曲线(cost curve) /B,:<&_-  
　　农业生产成本(agriculture production cost) VDByj "%  
　　原始成本和重置成本(original cost and replacement cost) d)04;[=  
　　工程施工成本 *t#s$Ga  
　　直接成本与间接成本(direct cost and indirect cost) I #M%%5e  
　　可控成本(controllable cost) ?o~:'Z  
　　制造费用分配(manufacturing expenses allocation) tjZ\h=  
　　理论成本与应用成本(theory cost and practice cost) 4pmTicA~  
　　辅助生产成本分配(auxiliary production cost allocation) hncS_ZA  
　　期间,费用 2SDh0F  
　　成本控制程序(procedure of cost control) o~v_PD[S  
　　成本记录(cost entry, cost recorder cost agenda) xH_A@hf;  
　　成本计算分批法(job costing method) &jV9*  
　　成本计算分步法 <#+oQ>5s  
　　直接人工成本差异(direct labor variance) f{y]  
　　成本控制方法(cost control method)