[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 RBM(>lU:  
　　股本 Share capital b*@y/ e\u`  
　　已归还投资 Investment returned 1> wt  
　　利润分配-其他转入 Profit appropriation - other transfer in wU=@,K  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q9mYhT/Im  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve km+}./@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8`j;v>2
 
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4zw5?$YWO"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "Ca?liy  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit M.QXwIT  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \JX.)&> -  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ob3Z I  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7<?~A6  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3cztMi  
　　期初未分配利润 Retained earnings, beginning of the year 3kl\W[`?  
　　资本公积-股本溢价 Capital surplus - share premium #7~i.8L  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %` Q<_LTU  
　　资本公积-接受现金捐赠 Capital surplus - cash donation l<l6Ey(  
　　资本公积-股权投资准备 Capital surplus - investment reserve C)Ez>~Z  
　　资本公积-拨款转入 Capital surplus - subsidiary std4Nyp  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation beM}({:`  
　　资本公积-其他 Capital surplus - others TtaVvaz~>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0W1=9+c|X  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve XC Tee  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &v
#*  
　　盈余公积-储备基金 Surplus reserve - reserve fund
DMY?'Nts!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;v?!Pml2k  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5$ra4+k0  
　　主营业务收入 Sales (8*& 42W  
　　主营业务成本 Cost of sales ou[_ y  
　　主营业务税金及附加 Sales tax Zg@NMT  
　　营业费用 Operating expenses T;u>]"S  
　　管理费用 General and administrative expenses k!lz_Y  
　　财务费用 Financial expenses 5YG?m{hyn_  
　　投资收益 Investment income tE: m& ;I  
　　其他业务收入 Other operating income k^IC"pUc  
　　营业外收入 Non-operating income 6k=ink-/  
　　补贴收入 Subsidy income j+c<0,Kj  
　　其他业务支出 Other operating expenses >/DyR+?>4  
　　营业外支出 Non-operating expenses |<n+ 6  
　　所得税 Income tax e Ert_@}  
　　直接人工成本差异(direct labor variance) `<C/-Au  
　　直接材料成本差异(direct material variance) yn[^!GuJ_  
　　在产品计价(work-in-process costing) n0T'"i[  
　　联产品成本计算(joint products costing) b]NSCu*)s  
　　生产成本汇总程序(accumulation process of procluction cost) '14 G0<;yL  
　　制造费用差异(manufacturing expenses variance) LI&+5`  
　　实际成本与估计成本(actual cost and estimated cost) U0+ Hk+  
　　工资费用分配(salary costs allocation) P"<HxT ?  
　　成本曲线(cost curve) P8B v3  
　　农业生产成本(agriculture production cost) !po8[fz~x  
　　原始成本和重置成本(original cost and replacement cost) ey@]B5  
　　工程施工成本 C
|"h]  
　　直接成本与间接成本(direct cost and indirect cost) d7y`AS@q6  
　　可控成本(controllable cost) ?*
~W  
　　制造费用分配(manufacturing expenses allocation) W2 7EU/+3  
　　理论成本与应用成本(theory cost and practice cost) XHgwK@GU  
　　辅助生产成本分配(auxiliary production cost allocation) coHzbD~#H  
　　期间,费用 %pNK ?M+  
　　成本控制程序(procedure of cost control) ;^}gC}tq  
　　成本记录(cost entry, cost recorder cost agenda) ysV0Ed  
　　成本计算分批法(job costing method) x1\,WOrmK  
　　成本计算分步法 YK/?~p9:  
　　直接人工成本差异(direct labor variance) Jp EE'#r|  
　　成本控制方法(cost control method)