[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 Zb1GR5MB`k  
　　股本 Share capital ZiuD0#"!  
　　已归还投资 Investment returned I*a@_EO  
　　利润分配-其他转入 Profit appropriation - other transfer in e x Z/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <<d#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +&G(AW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 3'.3RKV  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rogy`mh\r2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund SzpUCr"  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit akbB=:M,x  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Fc`IRPW<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~>>_`;B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
_@B?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
NHyUHFY  
　　期初未分配利润 Retained earnings, beginning of the year Gn 9oInY1  
　　资本公积-股本溢价 Capital surplus - share premium Iz+%wAZ|B6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QY)p![6Fj  
　　资本公积-接受现金捐赠 Capital surplus - cash donation =a,qRO  
　　资本公积-股权投资准备 Capital surplus - investment reserve G$Mf(S'f  
　　资本公积-拨款转入 Capital surplus - subsidiary apm%\dN  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Jt]RU+TB  
　　资本公积-其他 Capital surplus - others K]$PRg1|3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve e: Sd#H!  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
OlyW/hd  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p}pRf@(`\  
　　盈余公积-储备基金 Surplus reserve - reserve fund <MG&3L.[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund pl r@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Fya*[)HBo  
　　主营业务收入 Sales n! 5(Z5=  
　　主营业务成本 Cost of sales "|(. W3f1  
　　主营业务税金及附加 Sales tax lGYW[0dy  
　　营业费用 Operating expenses ^)]U5+g?  
　　管理费用 General and administrative expenses ~

`BkCTT  
　　财务费用 Financial expenses b(N\R_IQ~  
　　投资收益 Investment income $rW(*#C  
　　其他业务收入 Other operating income 4$VDJ  
　　营业外收入 Non-operating income cu>(;=  
　　补贴收入 Subsidy income V $I8iVGL  
　　其他业务支出 Other operating expenses ] hK}ASC  
　　营业外支出 Non-operating expenses o7E|wS  
　　所得税 Income tax -51LF=(!L  
　　直接人工成本差异(direct labor variance) B\R X  
　　直接材料成本差异(direct material variance) *yT>  
　　在产品计价(work-in-process costing) P0>2}/;o  
　　联产品成本计算(joint products costing) (mP{A(kwJ  
　　生产成本汇总程序(accumulation process of procluction cost) %R?7u '=~  
　　制造费用差异(manufacturing expenses variance) tcoG;ir  
　　实际成本与估计成本(actual cost and estimated cost) '/qy_7O  
　　工资费用分配(salary costs allocation) jA9uB.I,"b  
　　成本曲线(cost curve) v*Gd=\88  
　　农业生产成本(agriculture production cost) F&!vtlV)  
　　原始成本和重置成本(original cost and replacement cost) +r"}@8/\1  
　　工程施工成本 QSF0?Puf  
　　直接成本与间接成本(direct cost and indirect cost) (]c L5o9  
　　可控成本(controllable cost) O#;sY`fy_M  
　　制造费用分配(manufacturing expenses allocation) A{\?]]/  
　　理论成本与应用成本(theory cost and practice cost) z0LspRaz  
　　辅助生产成本分配(auxiliary production cost allocation) G 3U[)("  
　　期间,费用 9l~D}5e7  
　　成本控制程序(procedure of cost control) *y?6m,38V  
　　成本记录(cost entry, cost recorder cost agenda) RdD>&D$I  
　　成本计算分批法(job costing method) AJB NM  
　　成本计算分步法 ^X{U7?x  
　　直接人工成本差异(direct labor variance) 'A5T$JV.r4  
　　成本控制方法(cost control method)