[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 PpPg ~ix*  
　　股本 Share capital Ht
UFl  
　　已归还投资 Investment returned .'md `@t  
　　利润分配-其他转入 Profit appropriation - other transfer in {{c/:FTEU  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cD&53FPXC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #?)g?u%g=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund -iu7/4!j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yUF<qB
 
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _RT3Fk  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Pa%;[hbn  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &ah!g!o3  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gVM9*3LH6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
X/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^2L\Y2  
　　期初未分配利润 Retained earnings, beginning of the year d'~ kf#  
　　资本公积-股本溢价 Capital surplus - share premium 5?+ECxPt  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ) -+u
8#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation =B9Ama   
　　资本公积-股权投资准备 Capital surplus - investment reserve 0?} ),8v>  
　　资本公积-拨款转入 Capital surplus - subsidiary X}.y-X#v5J  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }5~|h%  
　　资本公积-其他 Capital surplus - others 8_8r{a<xW  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b4GD}kR  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R}MdBE  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $Hcp.J[O  
　　盈余公积-储备基金 Surplus reserve - reserve fund Q}p+/-U\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund t|Cp<k]B  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment FA-""]  
　　主营业务收入 Sales w%jc' ;|  
　　主营业务成本 Cost of sales lP*_dt9  
　　主营业务税金及附加 Sales tax t\J5np  
　　营业费用 Operating expenses HS3]8nJW  
　　管理费用 General and administrative expenses <
aJdm!6  
　　财务费用 Financial expenses (Zi(6 T\z  
　　投资收益 Investment income ^vXMX ^*  
　　其他业务收入 Other operating income t sdkpt  
　　营业外收入 Non-operating income " >vxY i  
　　补贴收入 Subsidy income 0|<ER3xkx  
　　其他业务支出 Other operating expenses lub(chCE[  
　　营业外支出 Non-operating expenses |7Fe~TC  
　　所得税 Income tax MP/6AAt7=|  
　　直接人工成本差异(direct labor variance) $\kqh$")  
　　直接材料成本差异(direct material variance) Jh2eo+/%  
　　在产品计价(work-in-process costing) 1&A@Zo5|  
　　联产品成本计算(joint products costing) ".jY3<bQg  
　　生产成本汇总程序(accumulation process of procluction cost) QAYhAOS|e  
　　制造费用差异(manufacturing expenses variance) {3@lvoDT  
　　实际成本与估计成本(actual cost and estimated cost) T|o[! @:,  
　　工资费用分配(salary costs allocation) Vb>!;C  
　　成本曲线(cost curve) InDISl]  
　　农业生产成本(agriculture production cost) O,(p><k$/  
　　原始成本和重置成本(original cost and replacement cost) bF:]MB^VK  
　　工程施工成本 @vWf-\  
　　直接成本与间接成本(direct cost and indirect cost) aBk~/  
　　可控成本(controllable cost) CR*R'KX D%  
　　制造费用分配(manufacturing expenses allocation) //63?s+  
　　理论成本与应用成本(theory cost and practice cost) N1r
Bpt  
　　辅助生产成本分配(auxiliary production cost allocation) MW|Qop[  
　　期间,费用 Ws'OJ1  
　　成本控制程序(procedure of cost control) F(*~[*Ff  
　　成本记录(cost entry, cost recorder cost agenda) d#yb($HAJ  
　　成本计算分批法(job costing method) ]m}<0-0  
　　成本计算分步法 P$z8TDCH  
　　直接人工成本差异(direct labor variance) 8x$BbK  
　　成本控制方法(cost control method)