[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 APl]EV"l  
　　股本 Share capital | V(sCF  
　　已归还投资 Investment returned +  }"+  
　　利润分配-其他转入 Profit appropriation - other transfer in i&DbZ=n2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve inW7t2p<s  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ";.j[p:gi  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1e\cJ{B  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #JYl%=#,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -#I]/7^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vapC5,W"2-  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9swHa  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N+.Nu= +i2  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )Q1aA S3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares M2%@bETJ  
　　期初未分配利润 Retained earnings, beginning of the year !$n@:W/  
　　资本公积-股本溢价 Capital surplus - share premium &wi+)d  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \zU<o~gs  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !WXV1S  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7fqQ  
　　资本公积-拨款转入 Capital surplus - subsidiary pnu?=.O  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  -+F,L8  
　　资本公积-其他 Capital surplus - others NioqJG?p  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Kjbk zc1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /BgXY}JC.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =?|$}vDO[  
　　盈余公积-储备基金 Surplus reserve - reserve fund ln_&Ux+l  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +1#oVl !  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Fepsa;\sU  
　　主营业务收入 Sales 1*A^v  
　　主营业务成本 Cost of sales v[|-`e*  
　　主营业务税金及附加 Sales tax i7)J|(N2.  
　　营业费用 Operating expenses qBF|' .$^  
　　管理费用 General and administrative expenses r!b>!  
　　财务费用 Financial expenses Wm1dFf.>  
　　投资收益 Investment income t a95]|z"j  
　　其他业务收入 Other operating income Dt!KgI3  
　　营业外收入 Non-operating income `Ku:%~$/  
　　补贴收入 Subsidy income Y;Nq(  
　　其他业务支出 Other operating expenses 7a>+ma\  
　　营业外支出 Non-operating expenses pku\)  
　　所得税 Income tax p7AsNqEp  
　　直接人工成本差异(direct labor variance) tRPIvq/  
　　直接材料成本差异(direct material variance) , |O6<u9  
　　在产品计价(work-in-process costing) G#Bm ">+  
　　联产品成本计算(joint products costing) 6`-<N!  
　　生产成本汇总程序(accumulation process of procluction cost) ms3"  
　　制造费用差异(manufacturing expenses variance) .hckZx /  
　　实际成本与估计成本(actual cost and estimated cost) st??CX2  
　　工资费用分配(salary costs allocation) 4Kt0}W  
　　成本曲线(cost curve) $<nD-4p  
　　农业生产成本(agriculture production cost) ,#N}Ni:  
　　原始成本和重置成本(original cost and replacement cost) mfj%-)l9  
　　工程施工成本 # Ey_.4S  
　　直接成本与间接成本(direct cost and indirect cost) 0++RxYFCL  
　　可控成本(controllable cost) w nBvJb]4l  
　　制造费用分配(manufacturing expenses allocation) tJ\v>s-f  
　　理论成本与应用成本(theory cost and practice cost) V.8Vy1$  
　　辅助生产成本分配(auxiliary production cost allocation) xjD$i'V+  
　　期间,费用 BNk>D|D;  
　　成本控制程序(procedure of cost control) pzt<[;  
　　成本记录(cost entry, cost recorder cost agenda) Tcv/EST  
　　成本计算分批法(job costing method) >mtwXmI  
　　成本计算分步法 P_H2[d&/>D  
　　直接人工成本差异(direct labor variance) 'b"7Lzp2  
　　成本控制方法(cost control method)