[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 EI;\of2,  
　　股本 Share capital @FTi*$Ix  
　　已归还投资 Investment returned gU?)  
　　利润分配-其他转入 Profit appropriation - other transfer in piP8ObGjy  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y AWDk0bx  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve eZ!k'bS=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund r)t^qhn  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u! i5Q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T)uw2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit g|P hNo  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends >$y >  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l;.BlHyu  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !r
|X 6`g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #RF=a7&F  
　　期初未分配利润 Retained earnings, beginning of the year l
K4+8VZ  
　　资本公积-股本溢价 Capital surplus - share premium  q0~_D8e,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?@1'WD t  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %gaKnT(|r  
　　资本公积-股权投资准备 Capital surplus - investment reserve
FMVmH!E  
　　资本公积-拨款转入 Capital surplus - subsidiary ,:`6x[ +  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }$-VI\96  
　　资本公积-其他 Capital surplus - others BGX@n#:  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Pio^5jhB6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &f*dFUM]I  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6"7qZ
q
 
　　盈余公积-储备基金 Surplus reserve - reserve fund o$O,#^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5)UmA8"zVB  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment zqh{=&Tjx  
　　主营业务收入 Sales F(<8:`N;G  
　　主营业务成本 Cost of sales i.sq ^]j  
　　主营业务税金及附加 Sales tax 9QMn%8=j  
　　营业费用 Operating expenses -e~Uu  
　　管理费用 General and administrative expenses Nj0)/)<r+  
　　财务费用 Financial expenses hptuTBD  
　　投资收益 Investment income to3J@:V8e  
　　其他业务收入 Other operating income 9HX+sB M  
　　营业外收入 Non-operating income rHlF& ET  
　　补贴收入 Subsidy income "|%9
xGX|D  
　　其他业务支出 Other operating expenses 2? QJh2  
　　营业外支出 Non-operating expenses ??Zmj:8E'  
　　所得税 Income tax lQBM0|n  
　　直接人工成本差异(direct labor variance) tWnm{mF  
　　直接材料成本差异(direct material variance) >K :"[?  
　　在产品计价(work-in-process costing) ^{:jY, ?]  
　　联产品成本计算(joint products costing) $hSZ@w|IF  
　　生产成本汇总程序(accumulation process of procluction cost) 1c#'5~nB  
　　制造费用差异(manufacturing expenses variance) -`OR6jd  
　　实际成本与估计成本(actual cost and estimated cost) [.X%:H+  
　　工资费用分配(salary costs allocation) KeB4Pae|V  
　　成本曲线(cost curve) t\i1VXtO  
　　农业生产成本(agriculture production cost) #-T.@a1X  
　　原始成本和重置成本(original cost and replacement cost) kA__*b}8UK  
　　工程施工成本 {ah=i8$  
　　直接成本与间接成本(direct cost and indirect cost) 2HXKz7da  
　　可控成本(controllable cost) \'Ta8  
　　制造费用分配(manufacturing expenses allocation) n*Vd<m;w  
　　理论成本与应用成本(theory cost and practice cost) W(h8!}  
　　辅助生产成本分配(auxiliary production cost allocation) wkD:i2E7  
　　期间,费用 |A0$XU{  
　　成本控制程序(procedure of cost control) _wNPA1q0J  
　　成本记录(cost entry, cost recorder cost agenda) m>ycN  
　　成本计算分批法(job costing method) aMQjoamz  
　　成本计算分步法 abeSkWUL(  
　　直接人工成本差异(direct labor variance) 6 ]Oxx{|}  
　　成本控制方法(cost control method)