[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 u] C/RDTH  
　　股本 Share capital hUirvDvX  
　　已归还投资 Investment returned u\YH,  
　　利润分配-其他转入 Profit appropriation - other transfer in TU ]Ed*'&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {\-rZb==F2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve blxAy  
　　利润分配-提取储备基金 Profit appropriation - reserve fund g\MHv#v*k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p7(Pymkd  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [NcS[*qp  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (Wkli:Lq  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (IXiwu  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve KTn,}7vZ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =`2nv0%2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eUQ.,mP  
　　期初未分配利润 Retained earnings, beginning of the year Ov3W;jD  
　　资本公积-股本溢价 Capital surplus - share premium `|K,E  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4)D#kP  
　　资本公积-接受现金捐赠 Capital surplus - cash donation B{|g+c%  
　　资本公积-股权投资准备 Capital surplus - investment reserve hoxn!x$?  
　　资本公积-拨款转入 Capital surplus - subsidiary 216+ tX5Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~ILig}I  
　　资本公积-其他 Capital surplus - others H+ra w/"  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9tZ)#@\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u#5/s8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v-6"*EP  
　　盈余公积-储备基金 Surplus reserve - reserve fund \8\)5#?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _'&N0
1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment gyH'92
ck  
　　主营业务收入 Sales U$a Eby.  
　　主营业务成本 Cost of sales x4v@Kk/  
　　主营业务税金及附加 Sales tax 2mL1BG=Yk  
　　营业费用 Operating expenses >}QRMn|@H  
　　管理费用 General and administrative expenses 51yIW*  
　　财务费用 Financial expenses .(o]d{ '-}  
　　投资收益 Investment income g-'y_'%0G  
　　其他业务收入 Other operating income =jD[A>3I  
　　营业外收入 Non-operating income 1@IRx{v$  
　　补贴收入 Subsidy income b ABx'E  
　　其他业务支出 Other operating expenses 0z?b5D;  
　　营业外支出 Non-operating expenses @k~?h=o\b  
　　所得税 Income tax 5zJkPki  
　　直接人工成本差异(direct labor variance) BqZ^I eC$  
　　直接材料成本差异(direct material variance) 70_T;K6  
　　在产品计价(work-in-process costing) f uojf+i  
　　联产品成本计算(joint products costing) 8D]:>[|E  
　　生产成本汇总程序(accumulation process of procluction cost) ?7-#iC`  
　　制造费用差异(manufacturing expenses variance) ~45u a  
　　实际成本与估计成本(actual cost and estimated cost) $;un$ko6%  
　　工资费用分配(salary costs allocation) ga#,42)H  
　　成本曲线(cost curve) P# 2&?.d\  
　　农业生产成本(agriculture production cost) g!n1]- 1  
　　原始成本和重置成本(original cost and replacement cost) >JT{~SRB|Y  
　　工程施工成本 hT6:7_UD  
　　直接成本与间接成本(direct cost and indirect cost) ZWMX!>o<  
　　可控成本(controllable cost) J<DV7zV  
　　制造费用分配(manufacturing expenses allocation) Wu)ATs}  
　　理论成本与应用成本(theory cost and practice cost) AIsM:sV]  
　　辅助生产成本分配(auxiliary production cost allocation) m}.ru) ^p  
　　期间,费用 w?ssV  
　　成本控制程序(procedure of cost control) QiWv  
　　成本记录(cost entry, cost recorder cost agenda) ^&<~6y}U^  
　　成本计算分批法(job costing method) j)\&#g0u6  
　　成本计算分步法 oTtmn, T  
　　直接人工成本差异(direct labor variance) ezTu1-m  
　　成本控制方法(cost control method)