[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 p&cJo<]=LE  
　　股本 Share capital #yR@.&P  
　　已归还投资 Investment returned 7w5 L?,a  
　　利润分配-其他转入 Profit appropriation - other transfer in H JjW  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 

G/?j$T  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @EGUQ|WL^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund k4BiH5\hA  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xXNLUP  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X{;3gN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 42 &m)  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends zXT[}J VV  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XFcIBWS  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends GFO(O  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H^0`YQJ3  
　　期初未分配利润 Retained earnings, beginning of the year \t+q1S1  
　　资本公积-股本溢价 Capital surplus - share premium Iw;J7[hJ&$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #{Gojg`5O  
　　资本公积-接受现金捐赠 Capital surplus - cash donation vV /fTO  
　　资本公积-股权投资准备 Capital surplus - investment reserve u f}Q{@Ab  
　　资本公积-拨款转入 Capital surplus - subsidiary t C'@yX  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation S0-/9h  
　　资本公积-其他 Capital surplus - others Mf.:y  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a?ii)GGq  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]x`I@vSf7R  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O{44GB3  
　　盈余公积-储备基金 Surplus reserve - reserve fund O^I%Xk  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund uY*|bD`6&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
b}5hqIy  
　　主营业务收入 Sales 8CN0Q&|  
　　主营业务成本 Cost of sales +}@6V4BRn  
　　主营业务税金及附加 Sales tax <P)0Yu  
　　营业费用 Operating expenses {;Ispx0m  
　　管理费用 General and administrative expenses I\oI"\}U  
　　财务费用 Financial expenses T0Zv.  
　　投资收益 Investment income 4f{(Scg  
　　其他业务收入 Other operating income f/K:~#k  
　　营业外收入 Non-operating income yct^AN|%  
　　补贴收入 Subsidy income qra5&F
vb  
　　其他业务支出 Other operating expenses VS_xC$X!S  
　　营业外支出 Non-operating expenses @&E{ L  
　　所得税 Income tax UXN!iU)  
　　直接人工成本差异(direct labor variance) d!]fou  
　　直接材料成本差异(direct material variance) T<=]Vg)^r"  
　　在产品计价(work-in-process costing) <j$n7#qk  
　　联产品成本计算(joint products costing) J#tY$PE  
　　生产成本汇总程序(accumulation process of procluction cost) 4'ymPPY  
　　制造费用差异(manufacturing expenses variance) iPoDesp  
　　实际成本与估计成本(actual cost and estimated cost) tr$~INe  
　　工资费用分配(salary costs allocation) wa}\bNKQk  
　　成本曲线(cost curve) y:N>t+'5  
　　农业生产成本(agriculture production cost) f MDM\&f  
　　原始成本和重置成本(original cost and replacement cost) 7Yrp#u1!  
　　工程施工成本 @ I$;  
　　直接成本与间接成本(direct cost and indirect cost) _& qM^  
　　可控成本(controllable cost) d %Z+.O  
　　制造费用分配(manufacturing expenses allocation) W2\Q-4D  
　　理论成本与应用成本(theory cost and practice cost) B)cVbjTn  
　　辅助生产成本分配(auxiliary production cost allocation) ;p}X]e l }  
　　期间,费用 4)=\5wJDg1  
　　成本控制程序(procedure of cost control) _laLTP*  
　　成本记录(cost entry, cost recorder cost agenda) (0/)vZc  
　　成本计算分批法(job costing method) =
 7WE   
　　成本计算分步法 PgYq=|]`  
　　直接人工成本差异(direct labor variance) d9n{jv|  
　　成本控制方法(cost control method)