[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 /D)@y548~~  
　　股本 Share capital Td8'z'  
　　已归还投资 Investment returned ojyG|Y  
　　利润分配-其他转入 Profit appropriation - other transfer in 5zEl`h  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?&/9b)cS  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve F!aYK2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund EcwHO  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 73N%_8DH  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7d'@Z2%J0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit T 0^U ]C  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %}$6#5"';  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h"ZF,g;a  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5]' iSrp  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &TC  
　　期初未分配利润 Retained earnings, beginning of the year Ep0Aogp29  
　　资本公积-股本溢价 Capital surplus - share premium _^&oNm1  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 17} ;I7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (S9"(\A  
　　资本公积-股权投资准备 Capital surplus - investment reserve 3OM\R%M  
　　资本公积-拨款转入 Capital surplus - subsidiary i<%(Z[9Lk  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation I<[(hPQ
Uf  
　　资本公积-其他 Capital surplus - others r>osa3N'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vLpE|QZs  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Az0Yt31=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _KD(V2W  
　　盈余公积-储备基金 Surplus reserve - reserve fund I-;JDC?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund U*1~Zf  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z.YsxbH3  
　　主营业务收入 Sales $,6=.YuY  
　　主营业务成本 Cost of sales !pDS*{)E  
　　主营业务税金及附加 Sales tax
Yz%=
 
　　营业费用 Operating expenses gs0,-)  
　　管理费用 General and administrative expenses }m0Lr:vq<r  
　　财务费用 Financial expenses @^;\(If2  
　　投资收益 Investment income K z^aW  
　　其他业务收入 Other operating income q8[Nr3.  
　　营业外收入 Non-operating income `o:)PTQNg  
　　补贴收入 Subsidy income e@F&/c  
　　其他业务支出 Other operating expenses @&h<jM{D  
　　营业外支出 Non-operating expenses ,ew<T{PL  
　　所得税 Income tax L6Ynid.k  
　　直接人工成本差异(direct labor variance) >8>.o[Q&  
　　直接材料成本差异(direct material variance) ?w<x_Lo  
　　在产品计价(work-in-process costing) U][.ioc  
　　联产品成本计算(joint products costing) }Pw5*du
q  
　　生产成本汇总程序(accumulation process of procluction cost) 1f}S:Z  
　　制造费用差异(manufacturing expenses variance) [a+?z6qI\}  
　　实际成本与估计成本(actual cost and estimated cost) R` X$@iM  
　　工资费用分配(salary costs allocation) XP{ nf9&  
　　成本曲线(cost curve) aD3$z;E  
　　农业生产成本(agriculture production cost) lXB_ HDY  
　　原始成本和重置成本(original cost and replacement cost) 6] <?+#uQ  
　　工程施工成本 %lV>Nc|iz=  
　　直接成本与间接成本(direct cost and indirect cost) br' ~SXl  
　　可控成本(controllable cost) C*c=@VAa  
　　制造费用分配(manufacturing expenses allocation) @ br%:Nt  
　　理论成本与应用成本(theory cost and practice cost) UejG$JyHP  
　　辅助生产成本分配(auxiliary production cost allocation) [5m;L5  
　　期间,费用 (:[ ><-h.  
　　成本控制程序(procedure of cost control) 4J I;NN  
　　成本记录(cost entry, cost recorder cost agenda) %|-Rh^H[JK  
　　成本计算分批法(job costing method) -3w? y  
　　成本计算分步法 ~zRW*pd  
　　直接人工成本差异(direct labor variance) w#JF7;  
　　成本控制方法(cost control method)