[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 K[kK8i+(  
　　股本 Share capital |QS3 nX<  
　　已归还投资 Investment returned *?BY
+0  
　　利润分配-其他转入 Profit appropriation - other transfer in b"WF]x|^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "MU-&**  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 10fxK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %cLS*=MO  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [0EWIdT*b  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6#7hMQ0&;O  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8T1zL.u>q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends i,h30J  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >MJ#|vO  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /cb`%"Z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yI1:L -  
　　期初未分配利润 Retained earnings, beginning of the year vof8bQ{&  
　　资本公积-股本溢价 Capital surplus - share premium M^[;{p2uZ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gu3i
aM$W  
　　资本公积-接受现金捐赠 Capital surplus - cash donation s]%Cz\  
　　资本公积-股权投资准备 Capital surplus - investment reserve a
 M9v  
　　资本公积-拨款转入 Capital surplus - subsidiary \o}T0YX  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation E{EO9EI  
　　资本公积-其他 Capital surplus - others (I BT|
K  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )i}j\";>L  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve

qmFG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ydyTDn  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9Q=VRH:  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8'u9R~})
 
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment wn.~Dx  
　　主营业务收入 Sales 3l%Qd<  
　　主营业务成本 Cost of sales Vx(*OQ  
　　主营业务税金及附加 Sales tax .ojEKu+EJ'  
　　营业费用 Operating expenses 7b+r LyS0  
　　管理费用 General and administrative expenses BbI%tmA7  
　　财务费用 Financial expenses r5DRF4,7  
　　投资收益 Investment income TY)QE  
　　其他业务收入 Other operating income UB.1xcI  
　　营业外收入 Non-operating income !{g<RS(c  
　　补贴收入 Subsidy income ]:OrGD"  
　　其他业务支出 Other operating expenses uX*2Rs$s  
　　营业外支出 Non-operating expenses 1(-!TJ{  
　　所得税 Income tax
Yy88 5  
　　直接人工成本差异(direct labor variance) nd]SI;<  
　　直接材料成本差异(direct material variance) ~f h  
　　在产品计价(work-in-process costing) QkBw59L7  
　　联产品成本计算(joint products costing) 2 ^m}5:0  
　　生产成本汇总程序(accumulation process of procluction cost) S3\NB3@qC&  
　　制造费用差异(manufacturing expenses variance) zbmC?2$  
　　实际成本与估计成本(actual cost and estimated cost) m,lZy#02s3  
　　工资费用分配(salary costs allocation) 3]l)uoNt/  
　　成本曲线(cost curve) |tGUx*NN  
　　农业生产成本(agriculture production cost) #B;P4n3  
　　原始成本和重置成本(original cost and replacement cost) =0pt-FQ  
　　工程施工成本 Q,[G?vbj  
　　直接成本与间接成本(direct cost and indirect cost) <{isWEW9]3  
　　可控成本(controllable cost) !?nbB2,  
　　制造费用分配(manufacturing expenses allocation) umIGI  
　　理论成本与应用成本(theory cost and practice cost) i)?7+<X  
　　辅助生产成本分配(auxiliary production cost allocation) 053bM)qW  
　　期间,费用 eR$@Q   
　　成本控制程序(procedure of cost control) UJL2IF-x  
　　成本记录(cost entry, cost recorder cost agenda) hm,{C  
　　成本计算分批法(job costing method) S MWXP  
　　成本计算分步法 U05;qKgkDF  
　　直接人工成本差异(direct labor variance) {V6&((E8  
　　成本控制方法(cost control method)