[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 KOXG=P0  
　　股本 Share capital o::9M_;  
　　已归还投资 Investment returned f!5w +6(  
　　利润分配-其他转入 Profit appropriation - other transfer in b|kL*{;
  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lcReRcjm  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5pY|RV6:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund -OD&x%L*{3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j^U"GprA  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -:45Q{u/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit y<R5}F  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends k6z]"[yu  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DyZ6&*s$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends AFYdBK]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #{?RE?nD  
　　期初未分配利润 Retained earnings, beginning of the year j%]sym  
　　资本公积-股本溢价 Capital surplus - share premium D [6sy`5l  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u=~`5vA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %Q]thv:  
　　资本公积-股权投资准备 Capital surplus - investment reserve w}$;2g0=a<  
　　资本公积-拨款转入 Capital surplus - subsidiary 3?_%|;ga  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation awQGu,<N  
　　资本公积-其他 Capital surplus - others })(robBkA  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a;~< iB;3"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x*TJYST  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !lsa5w{  
　　盈余公积-储备基金 Surplus reserve - reserve fund gy|o#&e]%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }>621L3 -  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4JO16  
　　主营业务收入 Sales *u,&?fCl  
　　主营业务成本 Cost of sales DOkuT/+  
　　主营业务税金及附加 Sales tax wzoT!-_X  
　　营业费用 Operating expenses c3PA<q[  
　　管理费用 General and administrative expenses
JHZjf7g$k  
　　财务费用 Financial expenses yqtHlz%  
　　投资收益 Investment income aAn p7\7  
　　其他业务收入 Other operating income Z:x`][vg  
　　营业外收入 Non-operating income ('dbMH\O  
　　补贴收入 Subsidy income i=P}i8,^=  
　　其他业务支出 Other operating expenses 7z/O#Fbs  
　　营业外支出 Non-operating expenses y )<+?@sP  
　　所得税 Income tax &l_}yf"v  
　　直接人工成本差异(direct labor variance) 0blbf@X A  
　　直接材料成本差异(direct material variance) .i|nn[H &  
　　在产品计价(work-in-process costing) N0\<B-8+,>  
　　联产品成本计算(joint products costing) H`q[!5~8  
　　生产成本汇总程序(accumulation process of procluction cost) JlRNJ#h>  
　　制造费用差异(manufacturing expenses variance) gCVOm-*:  
　　实际成本与估计成本(actual cost and estimated cost) 4_'BoU4  
　　工资费用分配(salary costs allocation) wHx_lsY;  
　　成本曲线(cost curve) zq? xY`E  
　　农业生产成本(agriculture production cost) psz0q |
 
　　原始成本和重置成本(original cost and replacement cost) mC(YO y  
　　工程施工成本 EaL>~:j  
　　直接成本与间接成本(direct cost and indirect cost) 2!b##`UjA7  
　　可控成本(controllable cost) Au(oKs<  
　　制造费用分配(manufacturing expenses allocation) eC6wrpZO  
　　理论成本与应用成本(theory cost and practice cost) H<?s [MH[  
　　辅助生产成本分配(auxiliary production cost allocation) 2<w vO 9  
　　期间,费用 @*=5a(#  
　　成本控制程序(procedure of cost control) ; /+U.I%z  
　　成本记录(cost entry, cost recorder cost agenda) em- <V5fb  
　　成本计算分批法(job costing method) :LdPqFXj  
　　成本计算分步法 #!#s7^%K&  
　　直接人工成本差异(direct labor variance) 7+X~i@#rU  
　　成本控制方法(cost control method)