[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 9rpg10/T  
　　股本 Share capital [G'!`^V,  
　　已归还投资 Investment returned |&0"N[t  
　　利润分配-其他转入 Profit appropriation - other transfer in Y ?&DEKFbD  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .@8m\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (A]m=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund H/p-YtY  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3gV&`>@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z
1#0
  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  ^:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends o2jB~}VMl  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }>U03aa
!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wJkkc9Rh'(  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `VN<6o(  
　　期初未分配利润 Retained earnings, beginning of the year our5k
 
　　资本公积-股本溢价 Capital surplus - share premium oP 0j>i,"&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e5KF~0`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ix`xdVj`  
　　资本公积-股权投资准备 Capital surplus - investment reserve o]U==  
　　资本公积-拨款转入 Capital surplus - subsidiary kyB]fmS  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation e)"cm;BJ^P  
　　资本公积-其他 Capital surplus - others +JG"eh&J"H  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $7YLU{0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pBkPn+@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rnE'gH(V'  
　　盈余公积-储备基金 Surplus reserve - reserve fund V=~dgy~@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund yQ50f~9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment nQ~L.V  
　　主营业务收入 Sales >.4Sx~VH2  
　　主营业务成本 Cost of sales +8I0.,'  
　　主营业务税金及附加 Sales tax 1j, Y  
　　营业费用 Operating expenses .X1niguXH  
　　管理费用 General and administrative expenses 7RJ
W  
　　财务费用 Financial expenses f}eVfAf
 
　　投资收益 Investment income JN)t'm[kyE  
　　其他业务收入 Other operating income 2Wtfx" .y  
　　营业外收入 Non-operating income Z9I./s9  
　　补贴收入 Subsidy income Lp=B? H  
　　其他业务支出 Other operating expenses iwJgU b  
　　营业外支出 Non-operating expenses cgOoQP/#  
　　所得税 Income tax _Tz!~z  
　　直接人工成本差异(direct labor variance) m=V2xoMw6  
　　直接材料成本差异(direct material variance) t+ ]+Gn  
　　在产品计价(work-in-process costing) 5Ncd1  
　　联产品成本计算(joint products costing) \gpKQt0  
　　生产成本汇总程序(accumulation process of procluction cost) 'QU ?O[CH  
　　制造费用差异(manufacturing expenses variance) _Hk`e}}  
　　实际成本与估计成本(actual cost and estimated cost) ]du~V?N   
　　工资费用分配(salary costs allocation) %BKTN @;7  
　　成本曲线(cost curve) lc7]=,qyF  
　　农业生产成本(agriculture production cost) >0oc=9H8  
　　原始成本和重置成本(original cost and replacement cost) M(f'qFY=K  
　　工程施工成本 _P:P5H8  
　　直接成本与间接成本(direct cost and indirect cost) [bXZPIz;j  
　　可控成本(controllable cost) `( Gk_VAa  
　　制造费用分配(manufacturing expenses allocation) jo~vOu  
　　理论成本与应用成本(theory cost and practice cost) ,P+&-}gn9  
　　辅助生产成本分配(auxiliary production cost allocation) 5hMiCod  
　　期间,费用 [&:oS35O  
　　成本控制程序(procedure of cost control) C7PiuL?  
　　成本记录(cost entry, cost recorder cost agenda) /o2eKx  
　　成本计算分批法(job costing method) NYeg,{q  
　　成本计算分步法 uItKsu  
　　直接人工成本差异(direct labor variance) f9$q.a*  
　　成本控制方法(cost control method)