[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 a!
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　　股本 Share capital 2^XGGB0  
　　已归还投资 Investment returned ZjT,pOSyb  
　　利润分配-其他转入 Profit appropriation - other transfer in iz5CAxm  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `{4i)n%e&  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FRcy`)  
　　利润分配-提取储备基金 Profit appropriation - reserve fund -_ I_
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　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .=U#eHBdAQ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *RT>`,t/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5Y?L>QU"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends /TE_W@?^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6L:x^bM  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m2-Sx  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5&xB6|k  
　　期初未分配利润 Retained earnings, beginning of the year >PB4L_1  
　　资本公积-股本溢价 Capital surplus - share premium c~6>1w7SZ4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1m+p;T$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation S(QpM.9*  
　　资本公积-股权投资准备 Capital surplus - investment reserve siXr;/n"  
　　资本公积-拨款转入 Capital surplus - subsidiary "X2Vrn'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation YX%[ipgB  
　　资本公积-其他 Capital surplus - others U2$d%8G  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,/[6e\0~  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;V@WtZv  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :WQ^j!9'  
　　盈余公积-储备基金 Surplus reserve - reserve fund :d3bt~b'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund JROM_>mC  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ( Wa  
　　主营业务收入 Sales 6\L0mcXR!  
　　主营业务成本 Cost of sales /` 9sPR6e  
　　主营业务税金及附加 Sales tax NIh:DbE  
　　营业费用 Operating expenses k $M]3}$U  
　　管理费用 General and administrative expenses Yaj0;Lo[wt  
　　财务费用 Financial expenses UYFwS/ RW}  
　　投资收益 Investment income Fd#?\r.  
　　其他业务收入 Other operating income J~=n
`pW  
　　营业外收入 Non-operating income |}23>l7  
　　补贴收入 Subsidy income gHhh>FFAq  
　　其他业务支出 Other operating expenses W>!_|[a  
　　营业外支出 Non-operating expenses )iq-yjO6  
　　所得税 Income tax Z1zVwHa_  
　　直接人工成本差异(direct labor variance) @95FN)TXZY  
　　直接材料成本差异(direct material variance) S2n39 3  
　　在产品计价(work-in-process costing) dG@"!!,  
　　联产品成本计算(joint products costing) L}GC<D:  
　　生产成本汇总程序(accumulation process of procluction cost) 1D16  
　　制造费用差异(manufacturing expenses variance) %509\;el  
　　实际成本与估计成本(actual cost and estimated cost) cQG +$0(  
　　工资费用分配(salary costs allocation) 1[kMOp  
　　成本曲线(cost curve) 7:Ax(El  
　　农业生产成本(agriculture production cost) Pa(^}n|  
　　原始成本和重置成本(original cost and replacement cost) *ohL&'y  
　　工程施工成本 ur*T%b9&  
　　直接成本与间接成本(direct cost and indirect cost) m7&O9?X  
　　可控成本(controllable cost) r~+\ Y"rM  
　　制造费用分配(manufacturing expenses allocation) YRv&1!VLE  
　　理论成本与应用成本(theory cost and practice cost) 1<+2kBuY  
　　辅助生产成本分配(auxiliary production cost allocation) ?in|qevL  
　　期间,费用 b'P eH\h{  
　　成本控制程序(procedure of cost control) 6)z?f4,  
　　成本记录(cost entry, cost recorder cost agenda) ~UyV<  
　　成本计算分批法(job costing method) D*Ik7Pe  
　　成本计算分步法 :k7uGD  
　　直接人工成本差异(direct labor variance) *J$=.fF1  
　　成本控制方法(cost control method)