[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 tt+>8rxF:;  
　　股本 Share capital &
u+yM D  
　　已归还投资 Investment returned @T<ad7g-2J  
　　利润分配-其他转入 Profit appropriation - other transfer in Tg"'pO  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e1^fUOS  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9U#\nXM  
　　利润分配-提取储备基金 Profit appropriation - reserve fund WW//heJe-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund FX%t  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~hS3*\^~M  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit %==G+S{  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %*$5!;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zWy ,Om8P  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,9=gVW{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares KKLR'w,A>  
　　期初未分配利润 Retained earnings, beginning of the year H"#)&a7  
　　资本公积-股本溢价 Capital surplus - share premium `%$8cZ-kr  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _^_5K(Uq  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Qo'yS"g<9)  
　　资本公积-股权投资准备 Capital surplus - investment reserve EfFz7j&X  
　　资本公积-拨款转入 Capital surplus - subsidiary v2Dt3$@H6  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4cott^K.  
　　资本公积-其他 Capital surplus - others Z8&4z.6_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve n4^~gT%b5]  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve F(d :t!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j'3j}G%\T  
　　盈余公积-储备基金 Surplus reserve - reserve fund 25aNC;J  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9GO}&7   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6tOCZ 'f  
　　主营业务收入 Sales ~V @;(_T  
　　主营业务成本 Cost of sales &svx@wW  
　　主营业务税金及附加 Sales tax n%F-cw  
　　营业费用 Operating expenses +C'XS{K,#  
　　管理费用 General and administrative expenses Dt W*n1Bt  
　　财务费用 Financial expenses [-4KY4R  
　　投资收益 Investment income 8QT<M]N%  
　　其他业务收入 Other operating income d'ZS;l   
　　营业外收入 Non-operating income 8h@q
 
　　补贴收入 Subsidy income *~cqr
 
　　其他业务支出 Other operating expenses 9*4 .  
　　营业外支出 Non-operating expenses 34z_+  
　　所得税 Income tax CK2 B  
　　直接人工成本差异(direct labor variance) -^yXLa;D  
　　直接材料成本差异(direct material variance) Yg/}ghF\  
　　在产品计价(work-in-process costing) Ski G2n]  
　　联产品成本计算(joint products costing) P^"R4T  
　　生产成本汇总程序(accumulation process of procluction cost) E(_KN[}S  
　　制造费用差异(manufacturing expenses variance) 88 {1mA,v  
　　实际成本与估计成本(actual cost and estimated cost) gc##V]OD  
　　工资费用分配(salary costs allocation) Gu5~DyT`G  
　　成本曲线(cost curve) /-Wuq`P/ T  
　　农业生产成本(agriculture production cost) bMsECA&  
　　原始成本和重置成本(original cost and replacement cost) 7!pLK&_  
　　工程施工成本 jO=*: {#x  
　　直接成本与间接成本(direct cost and indirect cost) _m Xs4  
　　可控成本(controllable cost) N&"QKd l  
　　制造费用分配(manufacturing expenses allocation) \SOeTn+  
　　理论成本与应用成本(theory cost and practice cost) f27)v(EJ  
　　辅助生产成本分配(auxiliary production cost allocation) [9OSpq  
　　期间,费用 P'sfi>A  
　　成本控制程序(procedure of cost control) |k6O x*  
　　成本记录(cost entry, cost recorder cost agenda)  r@k"4ce-  
　　成本计算分批法(job costing method) cJ . 7Mt  
　　成本计算分步法 \QGa4_#  
　　直接人工成本差异(direct labor variance) W"Z#Fs{n
8  
　　成本控制方法(cost control method)