[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 cL1cBWd  
　　股本 Share capital r`7`f xe  
　　已归还投资 Investment returned gJF;yW4  
　　利润分配-其他转入 Profit appropriation - other transfer in #K)HuT  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #x%O0  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve RNt3az  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %pg*oX1VK6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  =6A<>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nK96A
.B%p  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit BO[A1'>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends oFIs,[Go  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  "= UP&=  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dG)A
-qbV  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares O:Z|fDQ`  
　　期初未分配利润 Retained earnings, beginning of the year K1+,y1c  
　　资本公积-股本溢价 Capital surplus - share premium 9X*q^u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 75v*& -  
　　资本公积-接受现金捐赠 Capital surplus - cash donation NKI&n]EO  
　　资本公积-股权投资准备 Capital surplus - investment reserve {u5)zVYC,U  
　　资本公积-拨款转入 Capital surplus - subsidiary P4N{lQ.>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8;Pdd1GyUL  
　　资本公积-其他 Capital surplus - others !*\^-uvaK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6"=e+V@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1zp,Suv  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve OVivJx  
　　盈余公积-储备基金 Surplus reserve - reserve fund -u9{R\S  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund R0=/ Th -  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment XSD7~X/:  
　　主营业务收入 Sales Hv IN'  
　　主营业务成本 Cost of sales -pjL7/gx  
　　主营业务税金及附加 Sales tax O42An$}  
　　营业费用 Operating expenses Q,DumOq  
　　管理费用 General and administrative expenses Ugs<WVp$  
　　财务费用 Financial expenses O'mX7rY<<(  
　　投资收益 Investment income Em?skUnG,  
　　其他业务收入 Other operating income HL!-4kN <$  
　　营业外收入 Non-operating income +5HOT{wj  
　　补贴收入 Subsidy income 1R:h$*-z  
　　其他业务支出 Other operating expenses M1g|m|H7  
　　营业外支出 Non-operating expenses @a3<fmJ  
　　所得税 Income tax cCj3,s/p  
　　直接人工成本差异(direct labor variance) #".{i+3E  
　　直接材料成本差异(direct material variance) -+4$W{OK*0  
　　在产品计价(work-in-process costing) ;x7SY;0*  
　　联产品成本计算(joint products costing) U$J]^-AS  
　　生产成本汇总程序(accumulation process of procluction cost) yqYX<<!V  
　　制造费用差异(manufacturing expenses variance) 3)eeUO+  
　　实际成本与估计成本(actual cost and estimated cost) Z?@07Y[|K  
　　工资费用分配(salary costs allocation) h*KhH>\  
　　成本曲线(cost curve) # K-Q/*  
　　农业生产成本(agriculture production cost) rms&U)?  
　　原始成本和重置成本(original cost and replacement cost) 0FW=8hFp,  
　　工程施工成本 I2/wu(~>  
　　直接成本与间接成本(direct cost and indirect cost) D0-e,)G}V,  
　　可控成本(controllable cost) ZcQm(my  
　　制造费用分配(manufacturing expenses allocation) (;M"'.C  
　　理论成本与应用成本(theory cost and practice cost) vTP_vsdeG  
　　辅助生产成本分配(auxiliary production cost allocation) lWdE^-  
　　期间,费用 k |Lm;g  
　　成本控制程序(procedure of cost control) LnL<WI*Pq  
　　成本记录(cost entry, cost recorder cost agenda) IaJ(T>"+  
　　成本计算分批法(job costing method) K0#tg^z5d  
　　成本计算分步法 5eU/ [F9  
　　直接人工成本差异(direct labor variance) -yAIrvO1q  
　　成本控制方法(cost control method)