[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 dNg5#?mzT5  
　　股本 Share capital 5U!yc7eBI/  
　　已归还投资 Investment returned VQ,;~^Td  
　　利润分配-其他转入 Profit appropriation - other transfer in U.,_zEbx,  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "0ZBPp1q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 'W2B**}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund B !}/4"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7j22KQ|EX^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wYLi4jYm  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit pDloew  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends >q!:*  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `1fNB1c  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends n#Y=y#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :3aZ_  
　　期初未分配利润 Retained earnings, beginning of the year <bbC&O\  
　　资本公积-股本溢价 Capital surplus - share premium e[ 9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o$%I{}9x  
　　资本公积-接受现金捐赠 Capital surplus - cash donation k=D}i\F8  
　　资本公积-股权投资准备 Capital surplus - investment reserve cU  
　　资本公积-拨款转入 Capital surplus - subsidiary lcqpwSk  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9ER!K  
　　资本公积-其他 Capital surplus - others cFF'ygJ/  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ys~oJb~  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }
S,KUH.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @7j$$  
　　盈余公积-储备基金 Surplus reserve - reserve fund }S_#*N)i  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund W8>
<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2iV/?.<Z&  
　　主营业务收入 Sales LZ 3PQL  
　　主营业务成本 Cost of sales \lBY4j+;  
　　主营业务税金及附加 Sales tax (G<fvl!~  
　　营业费用 Operating expenses B65"jy  
　　管理费用 General and administrative expenses lc8zF5  
　　财务费用 Financial expenses L$ki>._i\  
　　投资收益 Investment income =)Z~w`  
　　其他业务收入 Other operating income &]_2tN=S$  
　　营业外收入 Non-operating income 5dXDL~/2p  
　　补贴收入 Subsidy income @}+ F4Xh,L  
　　其他业务支出 Other operating expenses 6Ex16  
　　营业外支出 Non-operating expenses #x|IEjoa  
　　所得税 Income tax aSVR+of  
　　直接人工成本差异(direct labor variance) Mr6q7  
　　直接材料成本差异(direct material variance) x3L0;:Fx8P  
　　在产品计价(work-in-process costing) kx.8VUoM V  
　　联产品成本计算(joint products costing) A/A;'9  
　　生产成本汇总程序(accumulation process of procluction cost) XKQ\Ts2<k  
　　制造费用差异(manufacturing expenses variance) :% m 56  
　　实际成本与估计成本(actual cost and estimated cost) ?Fp2W+M j  
　　工资费用分配(salary costs allocation) z1vSt[s  
　　成本曲线(cost curve) P3op1/Np  
　　农业生产成本(agriculture production cost) nSR<(-j !  
　　原始成本和重置成本(original cost and replacement cost) p/WE[8U  
　　工程施工成本 u`~,`z^{n  
　　直接成本与间接成本(direct cost and indirect cost) 8^2E77s4U  
　　可控成本(controllable cost) k,0lA#>  
　　制造费用分配(manufacturing expenses allocation) :|TQi9L$rj  
　　理论成本与应用成本(theory cost and practice cost) %SKJ#b  
　　辅助生产成本分配(auxiliary production cost allocation) ( \o &Gl  
　　期间,费用 |Zm'!-_  
　　成本控制程序(procedure of cost control) $s,A
z_bs  
　　成本记录(cost entry, cost recorder cost agenda) l1uv]t <  
　　成本计算分批法(job costing method) I\WBPI  
　　成本计算分步法 1P6!E*z\  
　　直接人工成本差异(direct labor variance) bb}$7v`G  
　　成本控制方法(cost control method)