[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 o3P`y:&  
　　股本 Share capital BNw^ _j1  
　　已归还投资 Investment returned >eQ;\j  
　　利润分配-其他转入 Profit appropriation - other transfer in 1mm/Ssw:C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OB)Vk  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve " ;_bB"q*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund : ~"^st_[!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2f9~:.NgF  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *91iFeKj=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {a.{x+!5I-  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8>RGmue
 
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~aQ>DpSEf  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends XaW@CW  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7(rTGd0  
　　期初未分配利润 Retained earnings, beginning of the year RIJ+]uir4  
　　资本公积-股本溢价 Capital surplus - share premium Ir|Q2$W2^c  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M7-piRnd4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0APwk }  
　　资本公积-股权投资准备 Capital surplus - investment reserve \:mx Ri  
　　资本公积-拨款转入 Capital surplus - subsidiary R/R[r> 1)6  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation TS^(<+'  
　　资本公积-其他 Capital surplus - others H=?v$! i  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^N#kW-i  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve '}dlVf  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve M8
X*fYn  
　　盈余公积-储备基金 Surplus reserve - reserve fund $IX>o&S@|  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund SL" ;\[uI  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment tQ_;UQlX  
　　主营业务收入 Sales 8+{WH/}y8  
　　主营业务成本 Cost of sales O6LZ<}oUR  
　　主营业务税金及附加 Sales tax \~UyfVPRT  
　　营业费用 Operating expenses oe_l:Y%  
　　管理费用 General and administrative expenses WY_}D!O  
　　财务费用 Financial expenses 4j|]=58  
　　投资收益 Investment income EKZ40z`  
　　其他业务收入 Other operating income ny%-u&1k  
　　营业外收入 Non-operating income 3Wxl7"!x m  
　　补贴收入 Subsidy income $%ZEP>]  
　　其他业务支出 Other operating expenses q4@n pbx  
　　营业外支出 Non-operating expenses kD dY i7g>  
　　所得税 Income tax -U)6o"O_CV  
　　直接人工成本差异(direct labor variance) A\ds0dUE  
　　直接材料成本差异(direct material variance) X[_w#Hwp-  
　　在产品计价(work-in-process costing) y?GRxoCD"e  
　　联产品成本计算(joint products costing) ^Crl~~Gk`  
　　生产成本汇总程序(accumulation process of procluction cost) ]b4*`}\
 
　　制造费用差异(manufacturing expenses variance) htk5\^(X  
　　实际成本与估计成本(actual cost and estimated cost) GQhzQM1HS  
　　工资费用分配(salary costs allocation) gm~Ka%O|F  
　　成本曲线(cost curve) !31v@v:)  
　　农业生产成本(agriculture production cost) jo{[*]Oa  
　　原始成本和重置成本(original cost and replacement cost) i`Fg kABw  
　　工程施工成本 L3lf28W  
　　直接成本与间接成本(direct cost and indirect cost) jG)fM?  
　　可控成本(controllable cost) [_*%  
　　制造费用分配(manufacturing expenses allocation) lfG]^id'  
　　理论成本与应用成本(theory cost and practice cost) '<5Gf1 @|  
　　辅助生产成本分配(auxiliary production cost allocation) U4qp?g+:  
　　期间,费用 *2N$l>ql:k  
　　成本控制程序(procedure of cost control) 8`XpcK-0  
　　成本记录(cost entry, cost recorder cost agenda) 0M(\xO  
　　成本计算分批法(job costing method) L3iYZ>]  
　　成本计算分步法 jv<BGr=4;  
　　直接人工成本差异(direct labor variance) w]X~I/6g  
　　成本控制方法(cost control method)