[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 Ye]-RN/W  
　　股本 Share capital $A^OP{  
　　已归还投资 Investment returned ZVni'ym  
　　利润分配-其他转入 Profit appropriation - other transfer in @&9,0x  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve F2!]T=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve oef]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1<F6{?,z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -jk-ve  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dM)x|b3z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit BI6]{ZC"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends t{W u5<F:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +j(7.6ia  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i%n9RuULh  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares RYZM_@5$t  
　　期初未分配利润 Retained earnings, beginning of the year l]~mB~  
　　资本公积-股本溢价 Capital surplus - share premium sUz,F8G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Wa
<SYJ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation t~M0_TnXlP  
　　资本公积-股权投资准备 Capital surplus - investment reserve o]TKL 'gW  
　　资本公积-拨款转入 Capital surplus - subsidiary 4,.[B7irR  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation w`
X0^<Fv  
　　资本公积-其他 Capital surplus - others 89P'WFOFK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve CZDWEM}   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]o($No  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X}ft7;Jpy  
　　盈余公积-储备基金 Surplus reserve - reserve fund h@j
k3J9^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund B\\M%!a>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {]Ec:6  
　　主营业务收入 Sales +o|I@7f  
　　主营业务成本 Cost of sales gt\*9P   
　　主营业务税金及附加 Sales tax ,pIaYU{D  
　　营业费用 Operating expenses Mz: "p.  
　　管理费用 General and administrative expenses l#&\,T  
　　财务费用 Financial expenses s[Whg!2~  
　　投资收益 Investment income s|D[_N!|  
　　其他业务收入 Other operating income )St`}qu;  
　　营业外收入 Non-operating income pM}n)Q!{3"  
　　补贴收入 Subsidy income ,m[#<}xXA  
　　其他业务支出 Other operating expenses [7Liken  
　　营业外支出 Non-operating expenses 'J8Ga<s7C  
　　所得税 Income tax @y8) "m"  
　　直接人工成本差异(direct labor variance) ~;vt{pk  
　　直接材料成本差异(direct material variance) Odr<fvV,>  
　　在产品计价(work-in-process costing) ,SH^L|I  
　　联产品成本计算(joint products costing) \[<8AV"E-'  
　　生产成本汇总程序(accumulation process of procluction cost) ?U3~rro!  
　　制造费用差异(manufacturing expenses variance) yX%NFXD  
　　实际成本与估计成本(actual cost and estimated cost) 09J,!NN  
　　工资费用分配(salary costs allocation) 0?*":o30  
　　成本曲线(cost curve) wUKt$_]``  
　　农业生产成本(agriculture production cost) uJU;C.LX  
　　原始成本和重置成本(original cost and replacement cost) |Ge!;v  
　　工程施工成本 ?0?+~0sI  
　　直接成本与间接成本(direct cost and indirect cost) 6+/BYN!&4  
　　可控成本(controllable cost) F7\nG}#s  
　　制造费用分配(manufacturing expenses allocation) 4^7 *R  
　　理论成本与应用成本(theory cost and practice cost) u-R;rf5%k  
　　辅助生产成本分配(auxiliary production cost allocation) ]SUW"5L-  
　　期间,费用 $GQ{Ai:VwF  
　　成本控制程序(procedure of cost control) eE" *c>I  
　　成本记录(cost entry, cost recorder cost agenda) tN0?  
　　成本计算分批法(job costing method) WO=P~F<  
　　成本计算分步法 ]%Lk#BA@A  
　　直接人工成本差异(direct labor variance) 4F,RlKHBl  
　　成本控制方法(cost control method)