[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 /)` kYD6  
　　股本 Share capital HjAQF?;V  
　　已归还投资 Investment returned 0FV?By  
　　利润分配-其他转入 Profit appropriation - other transfer in f}cz_"o4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )R2 BTE:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +L86w7  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >9.xFiq<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?][2J
 
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~e<v<92Xu  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit
Q7 Clr{&  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3:h9cO/9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iPxhDn<B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bstc|8<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |E)Es!dr  
　　期初未分配利润 Retained earnings, beginning of the year tzhkd G  
　　资本公积-股本溢价 Capital surplus - share premium H0 YxPk)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oiq7I@Y`x  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +)Pv6Zog[  
　　资本公积-股权投资准备 Capital surplus - investment reserve /i]!=~\qFs  
　　资本公积-拨款转入 Capital surplus - subsidiary siHS@S  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;$y(Tvd;  
　　资本公积-其他 Capital surplus - others 0pS|t/h0  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c2z%|\q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve v^h \E+@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve KGcl o-,  
　　盈余公积-储备基金 Surplus reserve - reserve fund 0omg%1vt<A  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund vRLkz4z   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment y4HOKJxI  
　　主营业务收入 Sales ,f4mFL0~N  
　　主营业务成本 Cost of sales %7PprN0>  
　　主营业务税金及附加 Sales tax $GyO+xF  
　　营业费用 Operating expenses XLK#=YTI  
　　管理费用 General and administrative expenses ,))UQ7N  
　　财务费用 Financial expenses U3+{!}gn  
　　投资收益 Investment income AFWcTz6#d  
　　其他业务收入 Other operating income tj ,*-).4%  
　　营业外收入 Non-operating income 9K@>{69WQ  
　　补贴收入 Subsidy income xP.B,1\X  
　　其他业务支出 Other operating expenses HN\Zrb  
　　营业外支出 Non-operating expenses XB)e;R  
　　所得税 Income tax U-I
LzK  
　　直接人工成本差异(direct labor variance) UlHRA[SCv  
　　直接材料成本差异(direct material variance) Hut au^l  
　　在产品计价(work-in-process costing) )*I=>v.Jq  
　　联产品成本计算(joint products costing) %($qg-x  
　　生产成本汇总程序(accumulation process of procluction cost) &X +Qi  
　　制造费用差异(manufacturing expenses variance) l[O!_bH  
　　实际成本与估计成本(actual cost and estimated cost) |i"A!rW  
　　工资费用分配(salary costs allocation) kSH3)CC P  
　　成本曲线(cost curve) 3,bA&c3  
　　农业生产成本(agriculture production cost) J<Wz 3}w6  
　　原始成本和重置成本(original cost and replacement cost) 8x jJ  
　　工程施工成本 zi23k=  
　　直接成本与间接成本(direct cost and indirect cost) .$DB\jJXjV  
　　可控成本(controllable cost) :z^ps0  
　　制造费用分配(manufacturing expenses allocation) {4 !%'~  
　　理论成本与应用成本(theory cost and practice cost) N5rY*S  
　　辅助生产成本分配(auxiliary production cost allocation) UAT46  
　　期间,费用 z= -u89]  
　　成本控制程序(procedure of cost control) K,[g<7X5  
　　成本记录(cost entry, cost recorder cost agenda) aW7{T6
.,  
　　成本计算分批法(job costing method) ;^:9huN  
　　成本计算分步法 N:!XtYA<  
　　直接人工成本差异(direct labor variance) ~ X8U@f  
　　成本控制方法(cost control method)