[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 )hKS0`$|  
　　股本 Share capital ^(x^6d  
　　已归还投资 Investment returned Y;J*4k]  
　　利润分配-其他转入 Profit appropriation - other transfer in P* #8ZMA<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WgGm#I>K  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -\$`ic$"1  
　　利润分配-提取储备基金 Profit appropriation - reserve fund p#d+>7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =v6*|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund uV6g[J  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit I0= NaZ7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends {==pZpyyh  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :K.4n  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Fw4*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vFmJ;J  
　　期初未分配利润 Retained earnings, beginning of the year  :S %lv  
　　资本公积-股本溢价 Capital surplus - share premium D #2yIec  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \&xl{64  
　　资本公积-接受现金捐赠 Capital surplus - cash donation PFSLyV*  
　　资本公积-股权投资准备 Capital surplus - investment reserve ik1tidw  
　　资本公积-拨款转入 Capital surplus - subsidiary ^+70<#Xc  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ")#<y@Rv  
　　资本公积-其他 Capital surplus - others AD5) .}[F  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve cSP*f0n,eo  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P @% .`8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WV<tyx9Z  
　　盈余公积-储备基金 Surplus reserve - reserve fund gz#4{iT~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund mPZGA\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %uESrc-;  
　　主营业务收入 Sales >O9sk  
　　主营业务成本 Cost of sales Dma.r  
　　主营业务税金及附加 Sales tax 8pZ<9t'  
　　营业费用 Operating expenses #~ v4caNx  
　　管理费用 General and administrative expenses XH4d<?qu  
　　财务费用 Financial expenses 0Dv JZ|e  
　　投资收益 Investment income m$Y :0_^-  
　　其他业务收入 Other operating income 3- Bl  
　　营业外收入 Non-operating income m
S=r(3#  
　　补贴收入 Subsidy income TvhJVVQ+?  
　　其他业务支出 Other operating expenses 0OZMlt%z  
　　营业外支出 Non-operating expenses 5OLQw(E  
　　所得税 Income tax 4n( E;!s  
　　直接人工成本差异(direct labor variance) 70W"G X&  
　　直接材料成本差异(direct material variance) 3 pWM~(#>-  
　　在产品计价(work-in-process costing) U\<-mXv  
　　联产品成本计算(joint products costing) GRYe<K  
　　生产成本汇总程序(accumulation process of procluction cost) |WQ9a' '  
　　制造费用差异(manufacturing expenses variance) gvavs+H%  
　　实际成本与估计成本(actual cost and estimated cost) 5fjd{Y[k  
　　工资费用分配(salary costs allocation) +=@
^i'  
　　成本曲线(cost curve) V-W'RunnW  
　　农业生产成本(agriculture production cost) n~0z_;5  
　　原始成本和重置成本(original cost and replacement cost) w_-+o^  
　　工程施工成本 /="HqBI#i  
　　直接成本与间接成本(direct cost and indirect cost) |w&~g9   
　　可控成本(controllable cost) a=]Wzlz
 
　　制造费用分配(manufacturing expenses allocation) :J_oj:0r"f  
　　理论成本与应用成本(theory cost and practice cost) 7ETjn)%bs  
　　辅助生产成本分配(auxiliary production cost allocation) mB55PYA  
　　期间,费用 !>.vh]8g  
　　成本控制程序(procedure of cost control) 1JS 2SxF  
　　成本记录(cost entry, cost recorder cost agenda) n2-0. Er  
　　成本计算分批法(job costing method) #*$p-I=  
　　成本计算分步法 sRRI3y@  
　　直接人工成本差异(direct labor variance) &_-](w`  
　　成本控制方法(cost control method)