[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 A "]YM'.  
　　股本 Share capital .nJz G  
　　已归还投资 Investment returned `3pW]&  
　　利润分配-其他转入 Profit appropriation - other transfer in +>,I1{u%&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _)8s'MjA:&  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,bi^P>X  
　　利润分配-提取储备基金 Profit appropriation - reserve fund jd:6:Fm  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund OXA7w.^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V!
Uc(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit M]^5s;y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends V0@=^Bls  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve LVGe] lD  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2G7Wi!J  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares aN?zmkPpov  
　　期初未分配利润 Retained earnings, beginning of the year 'L'R9&o<X  
　　资本公积-股本溢价 Capital surplus - share premium <I?Zk80  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve IxU/?Zm  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )
7F/O3Tq  
　　资本公积-股权投资准备 Capital surplus - investment reserve :Ye !w$r  
　　资本公积-拨款转入 Capital surplus - subsidiary ?`s8 pPc4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation la!~\wpa  
　　资本公积-其他 Capital surplus - others RZLq]8pM  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve FrS]|=LJhX  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?,mmYW6TjB  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 79gT+~z  
　　盈余公积-储备基金 Surplus reserve - reserve fund !L(^(;$Kgr  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `yyG/ l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +7Gwg  
　　主营业务收入 Sales @gblW*Zhk  
　　主营业务成本 Cost of sales x5Bk/e'  
　　主营业务税金及附加 Sales tax K-v#.e4  
　　营业费用 Operating expenses B\~ }3!j  
　　管理费用 General and administrative expenses oJ^P(]dw  
　　财务费用 Financial expenses q9"96({\@  
　　投资收益 Investment income Wr 4,YQM  
　　其他业务收入 Other operating income /^ts9:  
　　营业外收入 Non-operating income WWY6ha  
　　补贴收入 Subsidy income  B,@i  
　　其他业务支出 Other operating expenses X'ag)|5ot  
　　营业外支出 Non-operating expenses $Sq:q0  
　　所得税 Income tax ch]IzdD  
　　直接人工成本差异(direct labor variance) 6k%f  
　　直接材料成本差异(direct material variance) 2y4bwi  
　　在产品计价(work-in-process costing) O.? JmE  
　　联产品成本计算(joint products costing) Gc?a+T  
　　生产成本汇总程序(accumulation process of procluction cost) 9up3[F$  
　　制造费用差异(manufacturing expenses variance) MgZ/(X E  
　　实际成本与估计成本(actual cost and estimated cost) U^PgG|0N  
　　工资费用分配(salary costs allocation) x}4q {P5$  
　　成本曲线(cost curve) w;M#c Y  
　　农业生产成本(agriculture production cost) F?0Ykjh3  
　　原始成本和重置成本(original cost and replacement cost) =;L|gtH"  
　　工程施工成本 4W75T2q#  
　　直接成本与间接成本(direct cost and indirect cost) F9^S"qv$  
　　可控成本(controllable cost) )%TmAaj9d  
　　制造费用分配(manufacturing expenses allocation) b%+Xy8a  
　　理论成本与应用成本(theory cost and practice cost) ).O)p9  
　　辅助生产成本分配(auxiliary production cost allocation) ! nx{ X  
　　期间,费用 >*bvw~y,  
　　成本控制程序(procedure of cost control) +{]j]OP  
　　成本记录(cost entry, cost recorder cost agenda) iZmcI;?u  
　　成本计算分批法(job costing method) >P(.:_^p  
　　成本计算分步法 kh<2BOV  
　　直接人工成本差异(direct labor variance) h[ ZN+M  
　　成本控制方法(cost control method)