[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 -F*vN'  
　　股本 Share capital CCt\[hl  
　　已归还投资 Investment returned |N)),/R_  
　　利润分配-其他转入 Profit appropriation - other transfer in ^Z\"d#A  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \o72VHG66  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve SsZSR.tD  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _emW#*V  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f)a0!U 44  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <Uj9~yVN]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit b5Q>e%i#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends k.c.7%|~;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve WcM\4q@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H[OgnnM  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E,K>V:P*  
　　期初未分配利润 Retained earnings, beginning of the year Y6)o7t  
　　资本公积-股本溢价 Capital surplus - share premium YHu]\'Ff  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %y jD<2J;  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v@M^ukk'}  
　　资本公积-股权投资准备 Capital surplus - investment reserve
Ok\X%avq  
　　资本公积-拨款转入 Capital surplus - subsidiary QX<x2U  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~LOE^6C+~o  
　　资本公积-其他 Capital surplus - others UuF(n$B  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6@8z3JW.A  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W\w#}kY  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nf
GI4ZE  
　　盈余公积-储备基金 Surplus reserve - reserve fund $)8,dS  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund gGMQRRq  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment H|wP8uQC  
　　主营业务收入 Sales ?YS 3)  
　　主营业务成本 Cost of sales g*LD}`X/-  
　　主营业务税金及附加 Sales tax M;OMsRCVO  
　　营业费用 Operating expenses 7:b.c  
　　管理费用 General and administrative expenses <LXx_{=:  
　　财务费用 Financial expenses 3/ }  
　　投资收益 Investment income J>nBTY,_<  
　　其他业务收入 Other operating income 
b.\
xPb  
　　营业外收入 Non-operating income )78T+7Kq  
　　补贴收入 Subsidy income ^-
>S7[N?  
　　其他业务支出 Other operating expenses 6'@{ * u  
　　营业外支出 Non-operating expenses T{f$S  
　　所得税 Income tax BL_0@<1X  
　　直接人工成本差异(direct labor variance) 5dE=M};v  
　　直接材料成本差异(direct material variance) 'U`;4AN  
　　在产品计价(work-in-process costing) %-.;sO=g  
　　联产品成本计算(joint products costing) XM` H@s7  
　　生产成本汇总程序(accumulation process of procluction cost) &{+0a[rN  
　　制造费用差异(manufacturing expenses variance) 4G&dB H  
　　实际成本与估计成本(actual cost and estimated cost) S >CKm:7  
　　工资费用分配(salary costs allocation) /}L2LMIm  
　　成本曲线(cost curve) 3z2 OW@zL$  
　　农业生产成本(agriculture production cost) Bi :!"Nw[X  
　　原始成本和重置成本(original cost and replacement cost) ,J!$Q0e  
　　工程施工成本 HDZl
;=  
　　直接成本与间接成本(direct cost and indirect cost) Ur>1eN%9'  
　　可控成本(controllable cost) C}Kl!  
　　制造费用分配(manufacturing expenses allocation) P}A!C9Frh  
　　理论成本与应用成本(theory cost and practice cost) m}=E$zPbO  
　　辅助生产成本分配(auxiliary production cost allocation) 7dACbqba  
　　期间,费用 fPPP|  
　　成本控制程序(procedure of cost control) emnT;kJ>  
　　成本记录(cost entry, cost recorder cost agenda) Km%L1Cd]  
　　成本计算分批法(job costing method) -,p=;t#(  
　　成本计算分步法 *tEqu %N1'  
　　直接人工成本差异(direct labor variance) \y=oZk4  
　　成本控制方法(cost control method)