[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 -q")qNt.  
　　股本 Share capital rIRkXO)  
　　已归还投资 Investment returned xC^|S0B  
　　利润分配-其他转入 Profit appropriation - other transfer in &3~_9+  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \*i[m&3;q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D@iE2-n&V  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qQ^bUpk0  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !`S61~gE  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund I;rh(FMV  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit hG!|
ts  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^>/] Qi  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve p/4}SU  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f)9{D[InM^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^sb+|b  
　　期初未分配利润 Retained earnings, beginning of the year -D^.I
 
　　资本公积-股本溢价 Capital surplus - share premium
_fmOTz G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve me`|i-   
　　资本公积-接受现金捐赠 Capital surplus - cash donation K!A;C#b!  
　　资本公积-股权投资准备 Capital surplus - investment reserve C
[2LP$6*/  
　　资本公积-拨款转入 Capital surplus - subsidiary 3Jj 3!aDB  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ki<4G  
　　资本公积-其他 Capital surplus - others VcpN PU6  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s{@3G8  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =cKrp'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve em,j>qp  
　　盈余公积-储备基金 Surplus reserve - reserve fund $?Z-BD1  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund N3SB-E+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment EhK ~S(r^  
　　主营业务收入 Sales p5?8E$VHV  
　　主营业务成本 Cost of sales :!WKD@]  
　　主营业务税金及附加 Sales tax MgG_D6tDM  
　　营业费用 Operating expenses YH-+s   
　　管理费用 General and administrative expenses c,FhI~>R  
　　财务费用 Financial expenses P d)<Iw^<
 
　　投资收益 Investment income y1*z,"dx  
　　其他业务收入 Other operating income Y>a2w zr  
　　营业外收入 Non-operating income m[E#$JZtG  
　　补贴收入 Subsidy income eW.[M?,  
　　其他业务支出 Other operating expenses b_%W*Q  
　　营业外支出 Non-operating expenses )uxXG`,h  
　　所得税 Income tax |:G`f8
q9  
　　直接人工成本差异(direct labor variance) e}bY 9  
　　直接材料成本差异(direct material variance) o:nh3K/YJ  
　　在产品计价(work-in-process costing) 6" PwOEt  
　　联产品成本计算(joint products costing) q+)csgN  
　　生产成本汇总程序(accumulation process of procluction cost) <F#/wU^9  
　　制造费用差异(manufacturing expenses variance) K.I\E  
　　实际成本与估计成本(actual cost and estimated cost) :j4i(qcF  
　　工资费用分配(salary costs allocation) [>xGynU0  
　　成本曲线(cost curve) &Rxy]kBA  
　　农业生产成本(agriculture production cost) @ 9q/jv`  
　　原始成本和重置成本(original cost and replacement cost) Tj_~BT  
　　工程施工成本 &. `/ln  
　　直接成本与间接成本(direct cost and indirect cost) Zg2F%f$Y  
　　可控成本(controllable cost) MsLQ'9%Au  
　　制造费用分配(manufacturing expenses allocation) xGVL|/?8  
　　理论成本与应用成本(theory cost and practice cost) ]xf|xs  
　　辅助生产成本分配(auxiliary production cost allocation) T*irCe  
　　期间,费用 {H$m1=S  
　　成本控制程序(procedure of cost control) XJ9bY\>)q1  
　　成本记录(cost entry, cost recorder cost agenda) #M5[T N!  
　　成本计算分批法(job costing method) xK;WJm"  
　　成本计算分步法 L7 f'  
　　直接人工成本差异(direct labor variance) 1h0cId8d  
　　成本控制方法(cost control method)