[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 H).5xx[`  
　　股本 Share capital  lG#&1  
　　已归还投资 Investment returned k0Yixa  
　　利润分配-其他转入 Profit appropriation - other transfer in ; 2 -kQK9  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve A8(PI)Ic.  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )'|W[Sh?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund DC7}Xly(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lD#1"$Coz  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund BF|FW  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit E9 -'!I!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends m
e^Gk/`Em  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K#< Wt5  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m48Y1'4  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares OVf|4J/Yx  
　　期初未分配利润 Retained earnings, beginning of the year ]3jH^7[?  
　　资本公积-股本溢价 Capital surplus - share premium h l'k_<a*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~0Q72  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 08jQq#  
　　资本公积-股权投资准备 Capital surplus - investment reserve rqJj!{<B  
　　资本公积-拨款转入 Capital surplus - subsidiary jk}PucV  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation X&X')hzIt  
　　资本公积-其他 Capital surplus - others
$m oa8  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Utp\}0GZY  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve cs;Gk:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve gg_(%.>  
　　盈余公积-储备基金 Surplus reserve - reserve fund O#Hz5A5  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #  eyx  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment x:lf=DlA  
　　主营业务收入 Sales ~J:lCu  
　　主营业务成本 Cost of sales (oEA)yc|  
　　主营业务税金及附加 Sales tax !,uw./8@Ku  
　　营业费用 Operating expenses jzMGRN/67  
　　管理费用 General and administrative expenses qrYeh`Mv  
　　财务费用 Financial expenses ^ ?9 ~R"  
　　投资收益 Investment income YWFHiB7x
 
　　其他业务收入 Other operating income Ve) :I  
　　营业外收入 Non-operating income t}l<#X5  
　　补贴收入 Subsidy income $,42h  
　　其他业务支出 Other operating expenses t]%R4ymV  
　　营业外支出 Non-operating expenses 6mLE-( Z7  
　　所得税 Income tax CFxs`C^  
　　直接人工成本差异(direct labor variance) vdzC2T  
　　直接材料成本差异(direct material variance) YaNVpLA  
　　在产品计价(work-in-process costing) ,DLNI0uV  
　　联产品成本计算(joint products costing) ]!w52kF7  
　　生产成本汇总程序(accumulation process of procluction cost) y&]D2"I  
　　制造费用差异(manufacturing expenses variance) pl&GFf o  
　　实际成本与估计成本(actual cost and estimated cost) +?
tNly`  
　　工资费用分配(salary costs allocation) !/ j|\_O  
　　成本曲线(cost curve)  sOmYQ{R  
　　农业生产成本(agriculture production cost) A???s,F_  
　　原始成本和重置成本(original cost and replacement cost) I9m  
　　工程施工成本 h,G$e|[?  
　　直接成本与间接成本(direct cost and indirect cost) ElxbHQj6  
　　可控成本(controllable cost) 2c]O Mtk  
　　制造费用分配(manufacturing expenses allocation) PnvLXE}F  
　　理论成本与应用成本(theory cost and practice cost) AWcPOU  
　　辅助生产成本分配(auxiliary production cost allocation) m^KkS  
　　期间,费用 gO36tc:ce  
　　成本控制程序(procedure of cost control) (fS4qz:&l  
　　成本记录(cost entry, cost recorder cost agenda) me" <+6  
　　成本计算分批法(job costing method) a3[aXe  
　　成本计算分步法 JG4I-\+H  
　　直接人工成本差异(direct labor variance) #D8)rs.9  
　　成本控制方法(cost control method)