[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 .9$ 7 +  
　　股本 Share capital H|s,; 1#  
　　已归还投资 Investment returned !~-@p?kW/  
　　利润分配-其他转入 Profit appropriation - other transfer in Ry`Y +  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve EeDK ^W8N  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b>'y[P!  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^ Q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NU(YllPB  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5K {{o''  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit LLd5Z44v  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends VskdC?yIp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zdgSq
 v  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O>/&-Wk=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ybp';8V  
　　期初未分配利润 Retained earnings, beginning of the year nRh.;G  
　　资本公积-股本溢价 Capital surplus - share premium NflRNu:-  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n1)~/ >  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2T3b6  
　　资本公积-股权投资准备 Capital surplus - investment reserve }HxC~J"  
　　资本公积-拨款转入 Capital surplus - subsidiary L%31>)8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation cb`ik)=K%  
　　资本公积-其他 Capital surplus - others ;, ^AR{+x  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gi JjE  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FSHC\8siS  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U@"f(YL+"  
　　盈余公积-储备基金 Surplus reserve - reserve fund *4O9W8Qz  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0<u
(!iL  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (dQsR sA  
　　主营业务收入 Sales RFT`r  
　　主营业务成本 Cost of sales zTW)SX_O  
　　主营业务税金及附加 Sales tax  [f#7~  
　　营业费用 Operating expenses &m{vLw  
　　管理费用 General and administrative expenses sg8j}^VI  
　　财务费用 Financial expenses FGu#Pa  
　　投资收益 Investment income g%%j"Cz1  
　　其他业务收入 Other operating income Km!~zG7<  
　　营业外收入 Non-operating income Y%#r&de  
　　补贴收入 Subsidy income xM
D]b  
　　其他业务支出 Other operating expenses 4nU+Wj?T  
　　营业外支出 Non-operating expenses YTV|]xpR  
　　所得税 Income tax e8Vt
KVcY  
　　直接人工成本差异(direct labor variance) r9whW;"q  
　　直接材料成本差异(direct material variance) N5Ih+8zT  
　　在产品计价(work-in-process costing) B;^YHWJ6i  
　　联产品成本计算(joint products costing) ySNXjH Q=  
　　生产成本汇总程序(accumulation process of procluction cost) `l}+BI`4  
　　制造费用差异(manufacturing expenses variance) {7d\du&G  
　　实际成本与估计成本(actual cost and estimated cost) LseS8F/q  
　　工资费用分配(salary costs allocation)  3;f}w g  
　　成本曲线(cost curve) z0xw0M+X  
　　农业生产成本(agriculture production cost) lJdwbuB6  
　　原始成本和重置成本(original cost and replacement cost) mE"},ksg  
　　工程施工成本 +|6 u 0&R^  
　　直接成本与间接成本(direct cost and indirect cost) TA>28/U#  
　　可控成本(controllable cost) 1Gh3o}z  
　　制造费用分配(manufacturing expenses allocation) #Y<(7  
　　理论成本与应用成本(theory cost and practice cost) zz1]6B*eX  
　　辅助生产成本分配(auxiliary production cost allocation)  :qrCqFl  
　　期间,费用 <a)L5<#  
　　成本控制程序(procedure of cost control) T}y@ a^#  
　　成本记录(cost entry, cost recorder cost agenda) _aK4[*jnqh  
　　成本计算分批法(job costing method) @{o3NR_  
　　成本计算分步法 %617f=(E?!  
　　直接人工成本差异(direct labor variance) }o2e&.$4d  
　　成本控制方法(cost control method)