[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 s9)U",  
　　股本 Share capital ZZu{ct9  
　　已归还投资 Investment returned l IUaGz|  
　　利润分配-其他转入 Profit appropriation - other transfer in  h/*q +H  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ls*bCe  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5mYX#//:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1XpG7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 00-cT9C3  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund TF1,7 Qd  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit };Oyv7D+b  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends G=ly .  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E;tEmGf6F  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends LN0pC}F  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?-Zl (uX  
　　期初未分配利润 Retained earnings, beginning of the year PptVneujI  
　　资本公积-股本溢价 Capital surplus - share premium !ay:
h Iv  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o ^ zrF  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 31^
Jg  
　　资本公积-股权投资准备 Capital surplus - investment reserve <c77GimD?  
　　资本公积-拨款转入 Capital surplus - subsidiary Q_r}cL
/A  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation YstR T1  
　　资本公积-其他 Capital surplus - others xk*&zAt  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @y!oKF  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve YEPQ/Pc  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Oo0SDWI`(  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?`lD|~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund -Lhq.Q*a  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2Wn*J[5  
　　主营业务收入 Sales $-MVsa9>I  
　　主营业务成本 Cost of sales ?yc{@|  
　　主营业务税金及附加 Sales tax %;eD.If}  
　　营业费用 Operating expenses 7M/v[dwL  
　　管理费用 General and administrative expenses \'Q rJ ?D  
　　财务费用 Financial expenses OAauD$Hh  
　　投资收益 Investment income )UCc!  
　　其他业务收入 Other operating income n "bii7h  
　　营业外收入 Non-operating income J6I:UML  
　　补贴收入 Subsidy income DYDeb i6  
　　其他业务支出 Other operating expenses HSk_'g(\0  
　　营业外支出 Non-operating expenses AxtmG\o>  
　　所得税 Income tax ;aN_!! r  
　　直接人工成本差异(direct labor variance) N<PD Q  
　　直接材料成本差异(direct material variance) %b[>eIJU#  
　　在产品计价(work-in-process costing) /rIyW?& f  
　　联产品成本计算(joint products costing) 0,/I2!dF?  
　　生产成本汇总程序(accumulation process of procluction cost) $*Kr4vh  
　　制造费用差异(manufacturing expenses variance) uc>":V  
　　实际成本与估计成本(actual cost and estimated cost) Vak\N)=u  
　　工资费用分配(salary costs allocation)
-tZ~& 1"  
　　成本曲线(cost curve) M>_vsI^I'  
　　农业生产成本(agriculture production cost) g\% Z+Dc  
　　原始成本和重置成本(original cost and replacement cost) l0 8vF$k|d  
　　工程施工成本 Z%Fc -KVt  
　　直接成本与间接成本(direct cost and indirect cost) ,gpZz$Ef(  
　　可控成本(controllable cost) M$ 48}q+  
　　制造费用分配(manufacturing expenses allocation) T-LX>*  
　　理论成本与应用成本(theory cost and practice cost) d9&   
　　辅助生产成本分配(auxiliary production cost allocation) UCt}\IJ  
　　期间,费用 >qz#&  
　　成本控制程序(procedure of cost control) 3=Q:{  
　　成本记录(cost entry, cost recorder cost agenda) k2@]nW"S  
　　成本计算分批法(job costing method) \%|Xf[AX  
　　成本计算分步法 ]|-sZ<?<i  
　　直接人工成本差异(direct labor variance) B<Q)z5KK  
　　成本控制方法(cost control method)