[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 #Rm=Em}d  
　　股本 Share capital d"d)<f   
　　已归还投资 Investment returned bZOy~F|  
　　利润分配-其他转入 Profit appropriation - other transfer in F&L?J_=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve li_pM!dWU_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3 ?|; on  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6rN5Xf cS  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ANpY qV  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6B;_uIq5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit j=jrzG+`  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Wse*gO  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve KEVy%AP=*h  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kG;\ i  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J|2Hqd  
　　期初未分配利润 Retained earnings, beginning of the year <j8&u/Za~'  
　　资本公积-股本溢价 Capital surplus - share premium ETWmeMN  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L%s4snE  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Znl>*e/|  
　　资本公积-股权投资准备 Capital surplus - investment reserve SE}RP3dF!  
　　资本公积-拨款转入 Capital surplus - subsidiary !K^kKP*l  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !,JT91  
　　资本公积-其他 Capital surplus - others HH~  du  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +SA<0l  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hq8/`u YF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q0"F>%Cn  
　　盈余公积-储备基金 Surplus reserve - reserve fund /qhm9~4e3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^1Zq0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment hIO4%RQj_  
　　主营业务收入 Sales *6x^w%=A  
　　主营业务成本 Cost of sales sv{0XVn+^  
　　主营业务税金及附加 Sales tax uuK]<h*  
　　营业费用 Operating expenses `E0.PV  
　　管理费用 General and administrative expenses D)~nAkVq  
　　财务费用 Financial expenses l[\, *
C  
　　投资收益 Investment income g d}TTe  
　　其他业务收入 Other operating income 9@z|2z2\G  
　　营业外收入 Non-operating income qT>& v _<  
　　补贴收入 Subsidy income pS@VLXZP  
　　其他业务支出 Other operating expenses <:;:*s3]  
　　营业外支出 Non-operating expenses I^\ bS  
　　所得税 Income tax CT:eV7<>s  
　　直接人工成本差异(direct labor variance) BM$tywC  
　　直接材料成本差异(direct material variance) w4MMo  
　　在产品计价(work-in-process costing) 10I`AjF0  
　　联产品成本计算(joint products costing) =#")G1A  
　　生产成本汇总程序(accumulation process of procluction cost) ,;e-37^0
l  
　　制造费用差异(manufacturing expenses variance) er7/BE&  
　　实际成本与估计成本(actual cost and estimated cost) yJ`1},^  
　　工资费用分配(salary costs allocation) 4k2c mM$  
　　成本曲线(cost curve) 8
8=c3^  
　　农业生产成本(agriculture production cost) >
Hzb0N!VJ  
　　原始成本和重置成本(original cost and replacement cost) [BR}4(7  
　　工程施工成本 [#rdfN'?U  
　　直接成本与间接成本(direct cost and indirect cost) <<zz*;RJJ  
　　可控成本(controllable cost) w@$o  
　　制造费用分配(manufacturing expenses allocation) rMg{j gD  
　　理论成本与应用成本(theory cost and practice cost) Hkz~9p  
　　辅助生产成本分配(auxiliary production cost allocation) =qR7-Q8B  
　　期间,费用 % m5^p  
　　成本控制程序(procedure of cost control) TNT"2FoBd  
　　成本记录(cost entry, cost recorder cost agenda) *7fPp8k+Z;  
　　成本计算分批法(job costing method) ?gMrcc/{  
　　成本计算分步法 {*Wwu f.  
　　直接人工成本差异(direct labor variance) ,Yprk%JT  
　　成本控制方法(cost control method)