[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 PM7/fv*,  
　　股本 Share capital HXI}f\6x  
　　已归还投资 Investment returned P\e%8&_U/  
　　利润分配-其他转入 Profit appropriation - other transfer in xK3;/!\`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ] ),'=@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2_X0Og8s[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund e IA=?k.y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T1=M6iJ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q3`t0eLZ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >k|[U[@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends h[T3WE  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve VIzZmd  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >qA&;M  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'zK*?= ^jk  
　　期初未分配利润 Retained earnings, beginning of the year /$(D>KU  
　　资本公积-股本溢价 Capital surplus - share premium KK</5Aw9p  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve DAW%?
(\,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation B!@0(A  
　　资本公积-股权投资准备 Capital surplus - investment reserve +E4_^  
　　资本公积-拨款转入 Capital surplus - subsidiary ^ZG1  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation e$=|-Jz  
　　资本公积-其他 Capital surplus - others kZQ;\QL1}  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }q9f,mz  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S}
X:LHr*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2|BE{91  
　　盈余公积-储备基金 Surplus reserve - reserve fund 51x,[y+Xe  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund gp=0;#4 4  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~55>uw<  
　　主营业务收入 Sales t ,$)PV
 
　　主营业务成本 Cost of sales 1CbC|q  
　　主营业务税金及附加 Sales tax UB}mI0/w  
　　营业费用 Operating expenses g 7X>i:  
　　管理费用 General and administrative expenses v
aL-Mi(_  
　　财务费用 Financial expenses 7~'@m(9e  
　　投资收益 Investment income 7[LC*nrr  
　　其他业务收入 Other operating income . {I7sUQ  
　　营业外收入 Non-operating income d@hJ=-4  
　　补贴收入 Subsidy income D$HxPfDZ  
　　其他业务支出 Other operating expenses h%%'{^>~  
　　营业外支出 Non-operating expenses
Lrq&k40
y  
　　所得税 Income tax $G3P3y: [  
　　直接人工成本差异(direct labor variance) q9Q4F  
　　直接材料成本差异(direct material variance) WlUE&=|Oz2  
　　在产品计价(work-in-process costing) s/V[tEC*z  
　　联产品成本计算(joint products costing) Cb.Aw!  
　　生产成本汇总程序(accumulation process of procluction cost) B_> Fd&  
　　制造费用差异(manufacturing expenses variance) RMXP)[  
　　实际成本与估计成本(actual cost and estimated cost) k:sh:G+=$d  
　　工资费用分配(salary costs allocation) #7{a~-S  
　　成本曲线(cost curve) I8y\D,  
　　农业生产成本(agriculture production cost) k4v[2y`  
　　原始成本和重置成本(original cost and replacement cost) i+}M#Y-O  
　　工程施工成本 Sc&_6}K  
　　直接成本与间接成本(direct cost and indirect cost) \T0`GpE  
　　可控成本(controllable cost) eC?N>wHH  
　　制造费用分配(manufacturing expenses allocation) n" sGI  
　　理论成本与应用成本(theory cost and practice cost) bTj,5,8i  
　　辅助生产成本分配(auxiliary production cost allocation) dSbV{*B;>  
　　期间,费用 9V~yK?  
　　成本控制程序(procedure of cost control) x)*[>d2yd  
　　成本记录(cost entry, cost recorder cost agenda) v!2`hqO  
　　成本计算分批法(job costing method) 5s;#C/ZZ  
　　成本计算分步法 a^BD55d?  
　　直接人工成本差异(direct labor variance) RaAq>B WPr  
　　成本控制方法(cost control method)