[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 DVt;I$  
　　股本 Share capital x?Doe`/6?  
　　已归还投资 Investment returned `q7O\  
　　利润分配-其他转入 Profit appropriation - other transfer in R9nW5f Nf  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yB\}e'J^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Tz3 L#0:j  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7N,E%$QL  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I}Uj"m`>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T1jAY^^I  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6/Y3#d  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends HtB>
#`'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |uId:^{  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ms8de>A|H  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z&[Rw<{Psb  
　　期初未分配利润 Retained earnings, beginning of the year Ecp]fUQK  
　　资本公积-股本溢价 Capital surplus - share premium 1=gE,k5H  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _0ki19rs  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &2[OH}4  
　　资本公积-股权投资准备 Capital surplus - investment reserve #4iSQ$0  
　　资本公积-拨款转入 Capital surplus - subsidiary )isz }?Dj  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation G=Hvh=K(  
　　资本公积-其他 Capital surplus - others L,c@Z@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve x9q?^\x  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o^FlQy\  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8)HUo?/3  
　　盈余公积-储备基金 Surplus reserve - reserve fund rpH ,c[D  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2%UzCK  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $(B|$e^:(  
　　主营业务收入 Sales m/uBM6
SXx  
　　主营业务成本 Cost of sales NovF?kh2  
　　主营业务税金及附加 Sales tax 2\80S[f  
　　营业费用 Operating expenses TELN4*  
　　管理费用 General and administrative expenses t=o2:p6 &  
　　财务费用 Financial expenses !qk+>6~A,  
　　投资收益 Investment income xR}^~14Bz  
　　其他业务收入 Other operating income dPZrX{ c  
　　营业外收入 Non-operating income r:0F("},  
　　补贴收入 Subsidy income ]R[j]E.  
　　其他业务支出 Other operating expenses ^k6 A,Ak  
　　营业外支出 Non-operating expenses 4{4VC"fa  
　　所得税 Income tax &{E1w<uv  
　　直接人工成本差异(direct labor variance) l#u$w&  
　　直接材料成本差异(direct material variance) =p~k5k4  
　　在产品计价(work-in-process costing) 6D3hX>K4  
　　联产品成本计算(joint products costing) ChzKwYDY  
　　生产成本汇总程序(accumulation process of procluction cost) D*.U?  
　　制造费用差异(manufacturing expenses variance) 
$P'Y  
　　实际成本与估计成本(actual cost and estimated cost) vOIK6-  
　　工资费用分配(salary costs allocation) J=?`~?Vbo  
　　成本曲线(cost curve) vpnQs#8O  
　　农业生产成本(agriculture production cost) Ug(;\*yg  
　　原始成本和重置成本(original cost and replacement cost) r Q)?Bhf  
　　工程施工成本 ramYSX@  
　　直接成本与间接成本(direct cost and indirect cost) Kv(2x3("  
　　可控成本(controllable cost) ;PM(q<@\  
　　制造费用分配(manufacturing expenses allocation) \Gm$hTvB&  
　　理论成本与应用成本(theory cost and practice cost) C#<b7iMg  
　　辅助生产成本分配(auxiliary production cost allocation) 0?c2= Y  
　　期间,费用 Bv-|#sdxm  
　　成本控制程序(procedure of cost control) F[am2[/<A  
　　成本记录(cost entry, cost recorder cost agenda) Wk<heF  
　　成本计算分批法(job costing method) \%&BK.t  
　　成本计算分步法 u~b;m  
　　直接人工成本差异(direct labor variance) [0vgA#6I  
　　成本控制方法(cost control method)