[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 Q%GLT,f1.  
　　股本 Share capital W\DJXM]b  
　　已归还投资 Investment returned nDchLVw  
　　利润分配-其他转入 Profit appropriation - other transfer in iN`L*h  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S 1Ji\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }>j1j^c1='  
　　利润分配-提取储备基金 Profit appropriation - reserve fund zgpPu4t  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z3T26Uk  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund JY>I  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit C$B?|oUJc  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends s3T6"%S`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve p7O4CP>9[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends KQqQ@D&n  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares JeCEj=_Z  
　　期初未分配利润 Retained earnings, beginning of the year 9=~jKl%\vJ  
　　资本公积-股本溢价 Capital surplus - share premium ]zK} X!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F{<rIR  
　　资本公积-接受现金捐赠 Capital surplus - cash donation K i @8  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2I
39fZa  
　　资本公积-拨款转入 Capital surplus - subsidiary 0P5 3dF  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation G}~b  
　　资本公积-其他 Capital surplus - others 55|$Imnf  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2Z..~1r  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {k~$\J?.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u09OnP\  
　　盈余公积-储备基金 Surplus reserve - reserve fund ')FNudsC  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;6)|'3.B9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9k"nx ,"  
　　主营业务收入 Sales ||,;07  
　　主营业务成本 Cost of sales `0 F"zu  
　　主营业务税金及附加 Sales tax /ci.IT$Q^  
　　营业费用 Operating expenses /3Gv51'  
　　管理费用 General and administrative expenses
IweQB}d  
　　财务费用 Financial expenses Ri-wbYFaP  
　　投资收益 Investment income ? 8!N{NV  
　　其他业务收入 Other operating income x[oYN9O  
　　营业外收入 Non-operating income O "h+i
>|l  
　　补贴收入 Subsidy income ;NPb  
　　其他业务支出 Other operating expenses ,>jm|BTD {  
　　营业外支出 Non-operating expenses uc"u@ _M  
　　所得税 Income tax `RzM)ILl  
　　直接人工成本差异(direct labor variance) $1@{Zz!S  
　　直接材料成本差异(direct material variance) P?uKDON  
　　在产品计价(work-in-process costing) 4-n.4j|  
　　联产品成本计算(joint products costing) E0h!%/+-L  
　　生产成本汇总程序(accumulation process of procluction cost) _bz,G"w+:  
　　制造费用差异(manufacturing expenses variance) ?x/L"h&Kp  
　　实际成本与估计成本(actual cost and estimated cost) - jw=Iyv  
　　工资费用分配(salary costs allocation) 6qA{l_V  
　　成本曲线(cost curve) 5Np.&  
　　农业生产成本(agriculture production cost) BzUx@,  
　　原始成本和重置成本(original cost and replacement cost) Q\z*q,^R  
　　工程施工成本 3a S>U #  
　　直接成本与间接成本(direct cost and indirect cost) ffhD+-gTU  
　　可控成本(controllable cost) e)bqE^JP  
　　制造费用分配(manufacturing expenses allocation) Ek.j@79  
　　理论成本与应用成本(theory cost and practice cost) , $=V  
　　辅助生产成本分配(auxiliary production cost allocation) 7> QtO  
　　期间,费用 DQ}]'*@?  
　　成本控制程序(procedure of cost control) ),Rj@52l  
　　成本记录(cost entry, cost recorder cost agenda) KKzvoc?Bt  
　　成本计算分批法(job costing method) mB~&nDU  
　　成本计算分步法 ;vx9xs?6  
　　直接人工成本差异(direct labor variance) %"6IAt  
　　成本控制方法(cost control method)