[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 []hC*  
　　股本 Share capital  f~
w!Z  
　　已归还投资 Investment returned X^)vZL?  
　　利润分配-其他转入 Profit appropriation - other transfer in L[ O.]2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9;tY'32/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 52q<|MW%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund T[eb<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o>o! -uf  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund st wxF?\NS  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @<C<rB8R  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Rp_)LA  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q$8K-5U%  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @q+X:K5b  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _!E)a  
　　期初未分配利润 Retained earnings, beginning of the year L % `lC]  
　　资本公积-股本溢价 Capital surplus - share premium ^(~%'f  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @y(<4kLz  
　　资本公积-接受现金捐赠 Capital surplus - cash donation I:edLg1T  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6Ej.X)~'K  
　　资本公积-拨款转入 Capital surplus - subsidiary `,$PRN"]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'yNS(Bg=  
　　资本公积-其他 Capital surplus - others )=%TIkeF  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YK)e  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6 9$gPY'3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Uq^-km#a  
　　盈余公积-储备基金 Surplus reserve - reserve fund G1G*TSf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund V~fPp"F  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment WnL7 A:sZ  
　　主营业务收入 Sales ^n9)rsb  
　　主营业务成本 Cost of sales o+F< r#  
　　主营业务税金及附加 Sales tax ~ ^*;#[<  
　　营业费用 Operating expenses $HP<C>^Z8  
　　管理费用 General and administrative expenses Z!2%{HQ=q  
　　财务费用 Financial expenses tFu"h1  
　　投资收益 Investment income $ $e"[g  
　　其他业务收入 Other operating income _ls i,kg?  
　　营业外收入 Non-operating income &%r<_1  
　　补贴收入 Subsidy income d'k99(vy  
　　其他业务支出 Other operating expenses !U4<4<+  
　　营业外支出 Non-operating expenses #TPS?+(  
　　所得税 Income tax fzZ`O{$8  
　　直接人工成本差异(direct labor variance) T.pc3+B8N  
　　直接材料成本差异(direct material variance) ~TYpq;rq  
　　在产品计价(work-in-process costing) xP-\)d-.aN  
　　联产品成本计算(joint products costing) A8T8+M:  
　　生产成本汇总程序(accumulation process of procluction cost) \^x`GsVy  
　　制造费用差异(manufacturing expenses variance) bDjm:G  
　　实际成本与估计成本(actual cost and estimated cost) SSysOeD+  
　　工资费用分配(salary costs allocation) bPVQ-  
　　成本曲线(cost curve) ,*CPG$L  
　　农业生产成本(agriculture production cost) "wnN 0 p  
　　原始成本和重置成本(original cost and replacement cost) Dy|)u1?  
　　工程施工成本 qu%}b
>  
　　直接成本与间接成本(direct cost and indirect cost) ;|pw;-  
　　可控成本(controllable cost) J=6( 4>  
　　制造费用分配(manufacturing expenses allocation) hj,yl&  
　　理论成本与应用成本(theory cost and practice cost) Y(B3M=j  
　　辅助生产成本分配(auxiliary production cost allocation) $LW8 vo7  
　　期间,费用 H cCT=x7:  
　　成本控制程序(procedure of cost control) N~tq]  
　　成本记录(cost entry, cost recorder cost agenda) wyB  
　　成本计算分批法(job costing method) 2Z+:^5  
　　成本计算分步法 Ni>!b6Z`[  
　　直接人工成本差异(direct labor variance) #j4RX:T*[  
　　成本控制方法(cost control method)