[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 & l<.X  
　　股本 Share capital Lj({[H7D!  
　　已归还投资 Investment returned @FAA2d  
　　利润分配-其他转入 Profit appropriation - other transfer in Xg6Jh``  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ijv(9mR  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {p2!|A&a  
　　利润分配-提取储备基金 Profit appropriation - reserve fund hE{K=Tz$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `bq
<$e  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J0WxR&%a)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )$2QZ qX  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends [g|_~h  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ic:zsuEm  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G[PtkPSJ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L(6d&t'|-R  
　　期初未分配利润 Retained earnings, beginning of the year AYBns]!  
　　资本公积-股本溢价 Capital surplus - share premium { l/U6](  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b=C*W,Q_#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation yX>K/68  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9cbd~mM{  
　　资本公积-拨款转入 Capital surplus - subsidiary h,:m~0gmj  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation iQ67l\{R  
　　资本公积-其他 Capital surplus - others kt#fMd$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (TtkFo'!U  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +fB5w?Rg  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zaIKdI'/e  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;nfdGB  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,L2ZinU:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n`_{9R  
　　主营业务收入 Sales b#%hY{$j  
　　主营业务成本 Cost of sales Qp5VP@t  
　　主营业务税金及附加 Sales tax C }j"Qi`  
　　营业费用 Operating expenses  tU5zF.%  
　　管理费用 General and administrative expenses ?>:g?.+  
　　财务费用 Financial expenses 2QcOR4_V  
　　投资收益 Investment income J[|
y:N  
　　其他业务收入 Other operating income 1s&zMWC  
　　营业外收入 Non-operating income yPBZc h%-  
　　补贴收入 Subsidy income Tk[ $5u*,  
　　其他业务支出 Other operating expenses KZY}%il!`  
　　营业外支出 Non-operating expenses HyQJXw?A:  
　　所得税 Income tax oCv.Ln1;Z  
　　直接人工成本差异(direct labor variance) m])y.T  
　　直接材料成本差异(direct material variance) C 82omL  
　　在产品计价(work-in-process costing) 3ZPWze6  
　　联产品成本计算(joint products costing) 79j+vH!zh  
　　生产成本汇总程序(accumulation process of procluction cost) fplow  
　　制造费用差异(manufacturing expenses variance) s\(k<Ks  
　　实际成本与估计成本(actual cost and estimated cost) EJ.SW5  
　　工资费用分配(salary costs allocation) k"%~"9  
　　成本曲线(cost curve) RL  XL&  
　　农业生产成本(agriculture production cost) \:'/'^=#|  
　　原始成本和重置成本(original cost and replacement cost) 7nTeP(M%  
　　工程施工成本 qr^3R&z!}  
　　直接成本与间接成本(direct cost and indirect cost)

nHAS(  
　　可控成本(controllable cost) e]"W!KcD9  
　　制造费用分配(manufacturing expenses allocation) d"mkL-  
　　理论成本与应用成本(theory cost and practice cost) /Iy
]DU
8  
　　辅助生产成本分配(auxiliary production cost allocation) [!uG1GJ>  
　　期间,费用 {6|G@""O  
　　成本控制程序(procedure of cost control) 4[r0G+  
　　成本记录(cost entry, cost recorder cost agenda) nNV'O(x}  
　　成本计算分批法(job costing method) VA>35w  
　　成本计算分步法 2#]#sZmk  
　　直接人工成本差异(direct labor variance) Lx1FpHo  
　　成本控制方法(cost control method)