[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 F7<u1Rx]  
　　股本 Share capital ~[F7M{LS  
　　已归还投资 Investment returned du0o4~-  
　　利润分配-其他转入 Profit appropriation - other transfer in Y4N7# 5  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WNeBthq6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UFZOu%Y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund AcJrJS)~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3zmbx~| =\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +P9eE,WR  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit EhKG"Lb+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends DBGU:V,85  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2xUgM}e
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G]$EIf'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1.N2!:&G|  
　　期初未分配利润 Retained earnings, beginning of the year ?x
0
gI   
　　资本公积-股本溢价 Capital surplus - share premium -cJ,rrN_9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tZx}/&m-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \-Xtbm  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2&pE  
　　资本公积-拨款转入 Capital surplus - subsidiary 
Q(Yn8t  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation O46v  
　　资本公积-其他 Capital surplus - others ;,uATd|  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {2Ew^Li  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J8@.qC'!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [
zq2h3r  
　　盈余公积-储备基金 Surplus reserve - reserve fund hwvitD!0  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _Wk*h}x  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \N-3JOVy  
　　主营业务收入 Sales 2( I4h[  
　　主营业务成本 Cost of sales :+w6 i_\d5  
　　主营业务税金及附加 Sales tax Y^DGnx("m  
　　营业费用 Operating expenses 3(t3r::&  
　　管理费用 General and administrative expenses |Vlx :  
　　财务费用 Financial expenses +*`k J)uP  
　　投资收益 Investment income
o7Z8O,;  
　　其他业务收入 Other operating income } 7:T? `V:  
　　营业外收入 Non-operating income Yv)c\hm(7j  
　　补贴收入 Subsidy income uzmYkBv  
　　其他业务支出 Other operating expenses 4i&Rd1#0dI  
　　营业外支出 Non-operating expenses h{zb)'R  
　　所得税 Income tax h-O;5.m-P  
　　直接人工成本差异(direct labor variance) \b6{u6?+  
　　直接材料成本差异(direct material variance) T*8S7l  
　　在产品计价(work-in-process costing) liy/
uZ  
　　联产品成本计算(joint products costing) >z /.8!#Q  
　　生产成本汇总程序(accumulation process of procluction cost) !;vv-v,LQ  
　　制造费用差异(manufacturing expenses variance) #*w)rGkU2  
　　实际成本与估计成本(actual cost and estimated cost) %CnNu  
　　工资费用分配(salary costs allocation) oC} u  
　　成本曲线(cost curve) ,uNJz-B8  
　　农业生产成本(agriculture production cost) lup2>"?*  
　　原始成本和重置成本(original cost and replacement cost) ~H   
　　工程施工成本 VpB)5>  
　　直接成本与间接成本(direct cost and indirect cost) TF!v,cX  
　　可控成本(controllable cost) X@:Y./  
　　制造费用分配(manufacturing expenses allocation) Bxw(pACf  
　　理论成本与应用成本(theory cost and practice cost) D@.qdRc3  
　　辅助生产成本分配(auxiliary production cost allocation) .#iot(g  
　　期间,费用 3` oOoKX  
　　成本控制程序(procedure of cost control) _Yp~Oj  
　　成本记录(cost entry, cost recorder cost agenda) ]xoG{%vgb  
　　成本计算分批法(job costing method) ~b X~_\  
　　成本计算分步法 %,<Ki]F  
　　直接人工成本差异(direct labor variance) '/X]96Ci7  
　　成本控制方法(cost control method)