[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 h A'>  
　　股本 Share capital dnM.  
　　已归还投资 Investment returned _` Y%Y6O1/  
　　利润分配-其他转入 Profit appropriation - other transfer in bIzBY+P  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve O7od2fV(i7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uLfk>&hc  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _bv9/#tR  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %`s1 Ocvp  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {IF$\{Al  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit j'Gezx^.<e  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends >u|4490<0  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @y6^/'  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends MM&qLAa"f  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Mp^G7JY,  
　　期初未分配利润 Retained earnings, beginning of the year Ci[Ja#p7$h  
　　资本公积-股本溢价 Capital surplus - share premium bU}l*"  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =AF;3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation WopA7J,  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;Y`8Ee4vH  
　　资本公积-拨款转入 Capital surplus - subsidiary f:AfMf>m  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }0>\ %C  
　　资本公积-其他 Capital surplus - others %fXgV\xY  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NFG~PZ`6R  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B-|C%~fe  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A6xN6{R!  
　　盈余公积-储备基金 Surplus reserve - reserve fund @udc
/J$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ax9A-|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment gQeoCBCE  
　　主营业务收入 Sales 1l^`  
　　主营业务成本 Cost of sales 6I|9@~!y[  
　　主营业务税金及附加 Sales tax j#
l1KO^y  
　　营业费用 Operating expenses <2LUq@Pg  
　　管理费用 General and administrative expenses $J]NWgXl@  
　　财务费用 Financial expenses E};1 H  
　　投资收益 Investment income #8%~u+"N  
　　其他业务收入 Other operating income -AQ 7Bd  
　　营业外收入 Non-operating income R$">
 
　　补贴收入 Subsidy income 6kONuG7Yv  
　　其他业务支出 Other operating expenses RGBntp
%  
　　营业外支出 Non-operating expenses M{=p0?X  
　　所得税 Income tax (m')dSZ  
　　直接人工成本差异(direct labor variance) }kJ9<h,  
　　直接材料成本差异(direct material variance) R#ya9GN{  
　　在产品计价(work-in-process costing) \.F|c  
　　联产品成本计算(joint products costing) g}BS:#$  
　　生产成本汇总程序(accumulation process of procluction cost) ~!e(e2  
　　制造费用差异(manufacturing expenses variance) =7S\
-{  
　　实际成本与估计成本(actual cost and estimated cost) @y|JIBBRc  
　　工资费用分配(salary costs allocation) /1hcw|cfC  
　　成本曲线(cost curve) #qEU GD`  
　　农业生产成本(agriculture production cost) TUQe.oAi  
　　原始成本和重置成本(original cost and replacement cost) /g!X[rn7Q  
　　工程施工成本 ("=B,%F_  
　　直接成本与间接成本(direct cost and indirect cost) yQFZRDV~  
　　可控成本(controllable cost) DRRy5+,I  
　　制造费用分配(manufacturing expenses allocation) )-i(%;,*e  
　　理论成本与应用成本(theory cost and practice cost) "&\]1A}Z-x  
　　辅助生产成本分配(auxiliary production cost allocation) Xx^v%[!`+  
　　期间,费用 WVx^}_FD0  
　　成本控制程序(procedure of cost control)  (cp$poo  
　　成本记录(cost entry, cost recorder cost agenda) I=k`VId:  
　　成本计算分批法(job costing method) cdg&)  
　　成本计算分步法 sS TPMh  
　　直接人工成本差异(direct labor variance) 9x+<Ik  
　　成本控制方法(cost control method)