[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 pY)5bSA  
　　股本 Share capital t9gfU5?  
　　已归还投资 Investment returned cHA7Kg !  
　　利润分配-其他转入 Profit appropriation - other transfer in ->z54 T  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ))D:8l@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~na!@<zB{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund tbo>%kn  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0X8t>#uF  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <>xJn{f0c  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5 *}R$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends j!~l,::$"X  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @tohNO>  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends MvLs%GE%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares MiT}L  
　　期初未分配利润 Retained earnings, beginning of the year 5[l8y,  
　　资本公积-股本溢价 Capital surplus - share premium xp'_%n~K@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W+wA_s2&D  
　　资本公积-接受现金捐赠 Capital surplus - cash donation p?[Tm*r  
　　资本公积-股权投资准备 Capital surplus - investment reserve +i ?S  
　　资本公积-拨款转入 Capital surplus - subsidiary ^VW PdH/Fe  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2I3h MD0  
　　资本公积-其他 Capital surplus - others W /z7"#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d4:
`@*
 
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8*SDiZ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v`J*ixZ7t  
　　盈余公积-储备基金 Surplus reserve - reserve fund [%~ :@m  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zepop19  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5IOFSy`  
　　主营业务收入 Sales  ~I/@i  
　　主营业务成本 Cost of sales :a8 YV!X  
　　主营业务税金及附加 Sales tax (z7vl~D  
　　营业费用 Operating expenses Tm^89I]L  
　　管理费用 General and administrative expenses cEW0;\
$  
　　财务费用 Financial expenses 3P~o"a>  
　　投资收益 Investment income -&82$mj  
　　其他业务收入 Other operating income d F0,Y?  
　　营业外收入 Non-operating income Mwb/jTp  
　　补贴收入 Subsidy income 0`.
^MC?  
　　其他业务支出 Other operating expenses -m'j]1  
　　营业外支出 Non-operating expenses ` 8W*  
　　所得税 Income tax \y6OU M2y  
　　直接人工成本差异(direct labor variance) G)#$]diNuX  
　　直接材料成本差异(direct material variance) /-zXM;h  
　　在产品计价(work-in-process costing) sb:d>6  
　　联产品成本计算(joint products costing) AL/?,%F  
　　生产成本汇总程序(accumulation process of procluction cost) o)6pA^+  
　　制造费用差异(manufacturing expenses variance) 4p%A8%/q  
　　实际成本与估计成本(actual cost and estimated cost) L!/\8-&$P  
　　工资费用分配(salary costs allocation) =U[3PC-N@  
　　成本曲线(cost curve) Yw5'6NU  
　　农业生产成本(agriculture production cost) (npj_s!.C)  
　　原始成本和重置成本(original cost and replacement cost) rG?>
ltxB  
　　工程施工成本 Qjx?ri//  
　　直接成本与间接成本(direct cost and indirect cost) i'd2[A.7I  
　　可控成本(controllable cost) 4=uh h  
　　制造费用分配(manufacturing expenses allocation) }(a+aHH  
　　理论成本与应用成本(theory cost and practice cost) qQ\Y/ }F  
　　辅助生产成本分配(auxiliary production cost allocation) s}5cSU!|  
　　期间,费用 ^@P1 JNe  
　　成本控制程序(procedure of cost control) pZ`|iLNl-  
　　成本记录(cost entry, cost recorder cost agenda) ly% F."v  
　　成本计算分批法(job costing method) "G>3QL+O|  
　　成本计算分步法 xw{-9k-~  
　　直接人工成本差异(direct labor variance) #T`t79*N  
　　成本控制方法(cost control method)