[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 :g#it@  
　　股本 Share capital (B<AK4G  
　　已归还投资 Investment returned D|9fHMg%  
　　利润分配-其他转入 Profit appropriation - other transfer in )7 g_v*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :g[x;Q[@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (L%q/ $  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _`>7 Q),7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9'g{<(R]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _9|@nUD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit bK9~C" k  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends F*VMS  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZGhoV#T@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8p{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #l#[\6  
　　期初未分配利润 Retained earnings, beginning of the year es+_]:7B9  
　　资本公积-股本溢价 Capital surplus - share premium _PUm Pom.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Cnci%eo  
　　资本公积-接受现金捐赠 Capital surplus - cash donation e-3pg?M  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2Q|*xd4B^  
　　资本公积-拨款转入 Capital surplus - subsidiary ^jjJM|a  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation D*'M^k|1  
　　资本公积-其他 Capital surplus - others x9A ZS#e)[  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,9wenr  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %W',cu  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve KGmc*Jwy  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5|G3t`$pa  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund nvo1+W(%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment IPi<sE  
　　主营业务收入 Sales cN}A rv  
　　主营业务成本 Cost of sales c_$&Uii  
　　主营业务税金及附加 Sales tax kjC{Zr  
　　营业费用 Operating expenses m _02"'  
　　管理费用 General and administrative expenses V,"iMo  
　　财务费用 Financial expenses k5QD5/Ej  
　　投资收益 Investment income a {$k<@Ww  
　　其他业务收入 Other operating income vLFaZ
^(  
　　营业外收入 Non-operating income ?En| _E_C  
　　补贴收入 Subsidy income <`j [;>O  
　　其他业务支出 Other operating expenses )]?egw5l  
　　营业外支出 Non-operating expenses ]q[  
　　所得税 Income tax s/vOxGc  
　　直接人工成本差异(direct labor variance) s8Ry}{  
　　直接材料成本差异(direct material variance) W$Q)aA7  
　　在产品计价(work-in-process costing) a05:iFoJ  
　　联产品成本计算(joint products costing) U"y'Kd  
　　生产成本汇总程序(accumulation process of procluction cost) *8X9lv.Z  
　　制造费用差异(manufacturing expenses variance) `}8@[iB'  
　　实际成本与估计成本(actual cost and estimated cost) QC5f:BwM  
　　工资费用分配(salary costs allocation) GHC?Tp  
　　成本曲线(cost curve) +<WRB\ W  
　　农业生产成本(agriculture production cost) ]n]uN~)9  
　　原始成本和重置成本(original cost and replacement cost) %>9+1lUhV  
　　工程施工成本 *tfDXQ^mN  
　　直接成本与间接成本(direct cost and indirect cost) z5&%T}$tJ  
　　可控成本(controllable cost) @23R
joK  
　　制造费用分配(manufacturing expenses allocation) `Ivw`}L  
　　理论成本与应用成本(theory cost and practice cost) /z)3gsF  
　　辅助生产成本分配(auxiliary production cost allocation) 5 (21gW9  
　　期间,费用 fZV8
o$V  
　　成本控制程序(procedure of cost control) r;on0wm&B  
　　成本记录(cost entry, cost recorder cost agenda) w^rb|mKo  
　　成本计算分批法(job costing method) +.(}u ,:8  
　　成本计算分步法
|Iok(0V  
　　直接人工成本差异(direct labor variance) DPS1GO*  
　　成本控制方法(cost control method)