[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+$Ddg*  
　　股本 Share capital QqU!Najf  
　　已归还投资 Investment returned
!50[z:  
　　利润分配-其他转入 Profit appropriation - other transfer in LGtIm7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve SCz318n  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e2A-;4?_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f`Fi#EKT  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w`5xrqt@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4#lo$#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit hodgDrmO/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends /gG"v5]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /Sh#_\x  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VX1-JxY  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8e(\%bX  
　　期初未分配利润 Retained earnings, beginning of the year d m`E!R_  
　　资本公积-股本溢价 Capital surplus - share premium lg&t8FHa;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qo|WXwP2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -(=eM3o-9m  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9B9(8PVG  
　　资本公积-拨款转入 Capital surplus - subsidiary =y!$/(H  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1
.6:#  
　　资本公积-其他 Capital surplus - others 1Yn +<I  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve OtNd,U.dE  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &oX>*6L  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [)TRTxFb  
　　盈余公积-储备基金 Surplus reserve - reserve fund >=-(UA  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Dg?:/=,=9r  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment a8UwhjFO  
　　主营业务收入 Sales ruld B,n  
　　主营业务成本 Cost of sales u`RI;KF~F  
　　主营业务税金及附加 Sales tax H7DJ~z~J  
　　营业费用 Operating expenses %B.yW`,X  
　　管理费用 General and administrative expenses .~7FyL l$  
　　财务费用 Financial expenses )'+8}T]xQ  
　　投资收益 Investment income #n8IZ3+
  
　　其他业务收入 Other operating income v p/yG   
　　营业外收入 Non-operating income |mw.qI|  
　　补贴收入 Subsidy income 4v{o  
　　其他业务支出 Other operating expenses {fjdr  
　　营业外支出 Non-operating expenses 71t*%  
　　所得税 Income tax q}?4f*WC  
　　直接人工成本差异(direct labor variance) ~S,,w1`  
　　直接材料成本差异(direct material variance) ,]d/Q<  
　　在产品计价(work-in-process costing) 0a XPPnuX  
　　联产品成本计算(joint products costing) TtTj28k7  
　　生产成本汇总程序(accumulation process of procluction cost) 7x%R:^*4  
　　制造费用差异(manufacturing expenses variance) W~7A+=&  
　　实际成本与估计成本(actual cost and estimated cost) XLrwxj0  
　　工资费用分配(salary costs allocation) /$p6'1P8  
　　成本曲线(cost curve) ~ r438&  
　　农业生产成本(agriculture production cost) #;2n;.a  
　　原始成本和重置成本(original cost and replacement cost) 2$ze= /l  
　　工程施工成本 gq'Y!BBQy  
　　直接成本与间接成本(direct cost and indirect cost) =h5H~G5AT  
　　可控成本(controllable cost) E;R n`oxk  
　　制造费用分配(manufacturing expenses allocation) 7\s"o&G  
　　理论成本与应用成本(theory cost and practice cost) :x4|X8>  
　　辅助生产成本分配(auxiliary production cost allocation) fO[+LR 'ax  
　　期间,费用 '|8} z4/g  
　　成本控制程序(procedure of cost control) 2KYw}j |5  
　　成本记录(cost entry, cost recorder cost agenda) "ozr+:#\  
　　成本计算分批法(job costing method) =V-|#j  
　　成本计算分步法 LQRQA[^  
　　直接人工成本差异(direct labor variance) j~jV'f.:H  
　　成本控制方法(cost control method)