[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 p}U ~+:v  
　　股本 Share capital $c(nF01  
　　已归还投资 Investment returned wgGl[_)  
　　利润分配-其他转入 Profit appropriation - other transfer in ":QZy8f9%  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TJXT-\Vk  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &E5g3 lf  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7a<DKB  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ZyFjFHe+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @*KZ}i@._  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit R%[ c;i  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,/|T-Ka
 
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve suDQ~
\n  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hf&9uHN%7m  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :P0mx  
　　期初未分配利润 Retained earnings, beginning of the year z9Rp`z&`E  
　　资本公积-股本溢价 Capital surplus - share premium L`TRJ.GaJ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q9s=~d7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation G2: agqL/  
　　资本公积-股权投资准备 Capital surplus - investment reserve NyNXP_8  
　　资本公积-拨款转入 Capital surplus - subsidiary %:* YO;dw'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation >(t6.=  
　　资本公积-其他 Capital surplus - others #Ki[$bS~6  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^SrJu:Q_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =]0&i]z[.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /hyN;.hpOO  
　　盈余公积-储备基金 Surplus reserve - reserve fund nUOz\y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }b.%Im<3R  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment g{&ui.ml&  
　　主营业务收入 Sales h>m"GpF x  
　　主营业务成本 Cost of sales >}6%#CAf  
　　主营业务税金及附加 Sales tax Qh\60f>0  
　　营业费用 Operating expenses 7WZ+T"O{I  
　　管理费用 General and administrative expenses o|["SYIf  
　　财务费用 Financial expenses k@W1-D?  
　　投资收益 Investment income @|YH|/RF  
　　其他业务收入 Other operating income ]~3V}z,T*  
　　营业外收入 Non-operating income `3&v6  
　　补贴收入 Subsidy income =Jb>x#Y  
　　其他业务支出 Other operating expenses *(DV\.l`  
　　营业外支出 Non-operating expenses c9h6C  
　　所得税 Income tax &^Q/,H~S  
　　直接人工成本差异(direct labor variance) C]A.i2o8  
　　直接材料成本差异(direct material variance) A2Gevj?F$  
　　在产品计价(work-in-process costing) [Z$[rOF  
　　联产品成本计算(joint products costing) 20Wg=p9L  
　　生产成本汇总程序(accumulation process of procluction cost) v` 1M[  
　　制造费用差异(manufacturing expenses variance) wI/iuc  
　　实际成本与估计成本(actual cost and estimated cost) c5GuM|*7  
　　工资费用分配(salary costs allocation) ;NI
Tc  
　　成本曲线(cost curve) 97!;.f-  
　　农业生产成本(agriculture production cost) A~70  
　　原始成本和重置成本(original cost and replacement cost) ~b8]H|<'Y  
　　工程施工成本 t1x1,SL  
　　直接成本与间接成本(direct cost and indirect cost)  *J`O"a  
　　可控成本(controllable cost) ZPYS$Ydy  
　　制造费用分配(manufacturing expenses allocation) (SAs-  
　　理论成本与应用成本(theory cost and practice cost) [d]9Oa4  
　　辅助生产成本分配(auxiliary production cost allocation) {R`[kt  
　　期间,费用 i=2N;sAl  
　　成本控制程序(procedure of cost control) FU4L6n  
　　成本记录(cost entry, cost recorder cost agenda) nAdf=D'P  
　　成本计算分批法(job costing method) |&i<bqLw:  
　　成本计算分步法  t"oeQ*d%  
　　直接人工成本差异(direct labor variance) 92oFlEJ  
　　成本控制方法(cost control method)