[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 m~Lf^gbG?  
　　股本 Share capital D<+ bzC   
　　已归还投资 Investment returned ek Y?  
　　利润分配-其他转入 Profit appropriation - other transfer in g_3rEvf"4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )_Z]=5Ds  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {Hktu|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund  u!=]zW%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AlPL;^Y_l  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aRFi0h \  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A5&>!y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends J>,'P^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve eY 0Ly7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V Z4nAG  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares YHwVj?6W  
　　期初未分配利润 Retained earnings, beginning of the year GV `idFd  
　　资本公积-股本溢价 Capital surplus - share premium 8eg2o$k_,#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n?TO!5RZK  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ZwY`x')  
　　资本公积-股权投资准备 Capital surplus - investment reserve G #_(7X&  
　　资本公积-拨款转入 Capital surplus - subsidiary '=@-aVp  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *~\;&G29Y  
　　资本公积-其他 Capital surplus - others r9p?@P\:[  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E 6>1Fm8%V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -y7l?N5F>  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7LyV`6{70  
　　盈余公积-储备基金 Surplus reserve - reserve fund *g/I&'^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund FvtM~[Q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8EW`*
+%=  
　　主营业务收入 Sales yKX:Z4I/  
　　主营业务成本 Cost of sales Rx_,J%0Fq  
　　主营业务税金及附加 Sales tax ;iwD/=Y  
　　营业费用 Operating expenses ijR-?nrR  
　　管理费用 General and administrative expenses QrrZF.
 
　　财务费用 Financial expenses ThT.iD[  
　　投资收益 Investment income K4K3<Pg  
　　其他业务收入 Other operating income #/

&q  
　　营业外收入 Non-operating income $w2[5|^S  
　　补贴收入 Subsidy income vl#V-UW$4P  
　　其他业务支出 Other operating expenses 'xu7AKpU)  
　　营业外支出 Non-operating expenses j,gM+4V^  
　　所得税 Income tax b_)QBE9  
　　直接人工成本差异(direct labor variance) J\Oc]gi\L  
　　直接材料成本差异(direct material variance) 8&`T<ECq>  
　　在产品计价(work-in-process costing) cSHtl<UY  
　　联产品成本计算(joint products costing) dxae2 tV  
　　生产成本汇总程序(accumulation process of procluction cost) f6/\JVi)-  
　　制造费用差异(manufacturing expenses variance) j3V"d3)  
　　实际成本与估计成本(actual cost and estimated cost)  Hsux>+Q  
　　工资费用分配(salary costs allocation) 0X}w[^f  
　　成本曲线(cost curve) \a~;8):q=i  
　　农业生产成本(agriculture production cost) mtHi9).,y|  
　　原始成本和重置成本(original cost and replacement cost) /M{)k_V  
　　工程施工成本 xr1I8 5kM  
　　直接成本与间接成本(direct cost and indirect cost) SbQ{ >  
　　可控成本(controllable cost) <)0LwkFtB  
　　制造费用分配(manufacturing expenses allocation) <iY 9cV|}3  
　　理论成本与应用成本(theory cost and practice cost) ;#Crh}~  
　　辅助生产成本分配(auxiliary production cost allocation) ,M9hb<:m  
　　期间,费用 J[_?>YJ  
　　成本控制程序(procedure of cost control) % 'L=  
　　成本记录(cost entry, cost recorder cost agenda) 16d{IGMz  
　　成本计算分批法(job costing method) +MZ2e^\F  
　　成本计算分步法 \[hrG?A  
　　直接人工成本差异(direct labor variance) %Tm'aY"  
　　成本控制方法(cost control method)