[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 . O5LI35,  
　　股本 Share capital zVM4BT(  
　　已归还投资 Investment returned V I6\   
　　利润分配-其他转入 Profit appropriation - other transfer in `6a]| 7|f  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Qw24/DJK  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kCima/+_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^ckj3Y#;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e#>tM  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _Kc1  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit AIuMX4nb  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y
]C;T  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _Ry_K3K  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #*!
+b  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &EAk z  
　　期初未分配利润 Retained earnings, beginning of the year 79)A%@YHQQ  
　　资本公积-股本溢价 Capital surplus - share premium I3Lg?bZ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <jbj/Q )"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation N H'1rt(w  
　　资本公积-股权投资准备 Capital surplus - investment reserve `S"W8_m  
　　资本公积-拨款转入 Capital surplus - subsidiary `WH[DQ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation BJ~ivT <  
　　资本公积-其他 Capital surplus - others ds- yif6  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [NYj.#,oR  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve blJIto'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w[ Axs8N'  
　　盈余公积-储备基金 Surplus reserve - reserve fund mfXD1]<.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !8.En8Z<D-  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \r)%R5_CQ  
　　主营业务收入 Sales @Z?7E 8(  
　　主营业务成本 Cost of sales WK pUn8&N  
　　主营业务税金及附加 Sales tax n vm^k   
　　营业费用 Operating expenses >@^<S_KVh  
　　管理费用 General and administrative expenses G49Ng|qn  
　　财务费用 Financial expenses A#<vG1  
　　投资收益 Investment income sz'p3  
　　其他业务收入 Other operating income b.QpHrnhtK  
　　营业外收入 Non-operating income m"n.Dz/S  
　　补贴收入 Subsidy income zQ,f5x  
　　其他业务支出 Other operating expenses fD'/#sA#'  
　　营业外支出 Non-operating expenses H{ZLk,  
　　所得税 Income tax #nKRTb+{  
　　直接人工成本差异(direct labor variance) E]NY (1  
　　直接材料成本差异(direct material variance) cv3L&zg M  
　　在产品计价(work-in-process costing) 8KFj<N>'  
　　联产品成本计算(joint products costing) SU/G)&Mi  
　　生产成本汇总程序(accumulation process of procluction cost) Hw Z^D=A  
　　制造费用差异(manufacturing expenses variance) aC`Li^  
　　实际成本与估计成本(actual cost and estimated cost) yL.^ =   
　　工资费用分配(salary costs allocation) DlDB=N0@S  
　　成本曲线(cost curve) .N5'.3  
　　农业生产成本(agriculture production cost) ASR-a't6  
　　原始成本和重置成本(original cost and replacement cost) g[M] i6h2  
　　工程施工成本 QV0M/k<'  
　　直接成本与间接成本(direct cost and indirect cost) &`\ep9  
　　可控成本(controllable cost) [q'eENG  
　　制造费用分配(manufacturing expenses allocation) @8|Gh]\P  
　　理论成本与应用成本(theory cost and practice cost) _ j~4+ H  
　　辅助生产成本分配(auxiliary production cost allocation) rsWQHH kO  
　　期间,费用 z OtkC3hY  
　　成本控制程序(procedure of cost control) 8/Mx5~ R  
　　成本记录(cost entry, cost recorder cost agenda) `4LJ;KC(  
　　成本计算分批法(job costing method) a2o.a2  
　　成本计算分步法 3!aEClRtq  
　　直接人工成本差异(direct labor variance) D3y>iQd
  
　　成本控制方法(cost control method)