[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 O-vGyNxP|  
　　股本 Share capital u*S=[dq  
　　已归还投资 Investment returned cHA7Kg !  
　　利润分配-其他转入 Profit appropriation - other transfer in ->z54 T  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ))D:8l@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i=a-<A5x  
　　利润分配-提取储备基金 Profit appropriation - reserve fund N(6|yZ<J3M  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Zv]x'3J#Y  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund DF]9@{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit :nHKl  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Kr 'f-{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uf<@r uN  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~\p]~qQ\ K  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $yDWu"R8  
　　期初未分配利润 Retained earnings, beginning of the year iF5'ygR-Z  
　　资本公积-股本溢价 Capital surplus - share premium WS-dS6Q}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E9\v A*a  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %t=kdc0=_  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2=0DCF;Bv  
　　资本公积-拨款转入 Capital surplus - subsidiary %)jxW
{  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]=rht9),"  
　　资本公积-其他 Capital surplus - others 'AGto'Yy;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1Q;}zHd  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z't ??6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9Gy  
　　盈余公积-储备基金 Surplus reserve - reserve fund Mj-vgn&/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5w B =>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8bK|:B#6,  
　　主营业务收入 Sales Sgim3):Z  
　　主营业务成本 Cost of sales CZnK8&VDY  
　　主营业务税金及附加 Sales tax t- u VZ!`\  
　　营业费用 Operating expenses \]Kh[z0"  
　　管理费用 General and administrative expenses 2M<R(W!&  
　　财务费用 Financial expenses -&82$mj  
　　投资收益 Investment income yNW\?Z$@q  
　　其他业务收入 Other operating income ,jA)wJ  
　　营业外收入 Non-operating income Mwb/jTp  
　　补贴收入 Subsidy income c0c|z Ym  
　　其他业务支出 Other operating expenses bawJ$_O_  
　　营业外支出 Non-operating expenses 76tdJ!4Z  
　　所得税 Income tax Vt^3iX{!  
　　直接人工成本差异(direct labor variance) Sw^X2$h  
　　直接材料成本差异(direct material variance) !f>d_RG  
　　在产品计价(work-in-process costing) f-6vLX\Vu  
　　联产品成本计算(joint products costing) &uP~rEJl+  
　　生产成本汇总程序(accumulation process of procluction cost) ~
vLW. :  
　　制造费用差异(manufacturing expenses variance) )}Q(Tl\$  
　　实际成本与估计成本(actual cost and estimated cost) {l_{T4xToB  
　　工资费用分配(salary costs allocation) Q
Y/hI`  
　　成本曲线(cost curve) (npj_s!.C)  
　　农业生产成本(agriculture production cost) kP#e((f,  
　　原始成本和重置成本(original cost and replacement cost) d\e7,"L*Q  
　　工程施工成本 u&G.4QQF  
　　直接成本与间接成本(direct cost and indirect cost) zX5!vaEv  
　　可控成本(controllable cost) %6Q4yk  
　　制造费用分配(manufacturing expenses allocation) 8u[-'pV!  
　　理论成本与应用成本(theory cost and practice cost) }:: S0l  
　　辅助生产成本分配(auxiliary production cost allocation) "G>3QL+O|  
　　期间,费用 %0#1t 5g  
　　成本控制程序(procedure of cost control) F4=}}k
U  
　　成本记录(cost entry, cost recorder cost agenda) d]9U^iy  
　　成本计算分批法(job costing method) y"]n:M:(  
　　成本计算分步法 sGvIXD  
　　直接人工成本差异(direct labor variance) pEECHk  
　　成本控制方法(cost control method)