[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 jNeI2-9c}  
　　股本 Share capital s|y:UgD  
　　已归还投资 Investment returned Y<0 4RV  
　　利润分配-其他转入 Profit appropriation - other transfer in 9;
xM%   
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f-nz{U  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1 ,5E`J  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )*c>|7
G  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fu$
R7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @AYRiOodi  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ^fz+41lE\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends H~ u[3LQz  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "*O4GPj  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends XR!us/U`a  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V34hFa  
　　期初未分配利润 Retained earnings, beginning of the year <'G~8tA%v  
　　资本公积-股本溢价 Capital surplus - share premium F7")]q3I~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BPr^D0P  
　　资本公积-接受现金捐赠 Capital surplus - cash donation qF iLh9=D  
　　资本公积-股权投资准备 Capital surplus - investment reserve {)AMwq  
　　资本公积-拨款转入 Capital surplus - subsidiary WMMO5_Mz  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation GA`PY-Vs)  
　　资本公积-其他 Capital surplus - others ;Eec5w1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $4MrP$4TI  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?uMQP NYs  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @xc',I  
　　盈余公积-储备基金 Surplus reserve - reserve fund *%vwM7  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 81*M= ?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,YhdY6  
　　主营业务收入 Sales z6py"J@  
　　主营业务成本 Cost of sales lgpW@g  
　　主营业务税金及附加 Sales tax H:H6b  
　　营业费用 Operating expenses qaim6a   
　　管理费用 General and administrative expenses G^"Vo
x4  
　　财务费用 Financial expenses Ej7 /X ~  
　　投资收益 Investment income ps$7bN C  
　　其他业务收入 Other operating income X,8<oX1r  
　　营业外收入 Non-operating income /*Qq[C  
　　补贴收入 Subsidy income  lWm'  
　　其他业务支出 Other operating expenses kM`l  
　　营业外支出 Non-operating expenses .d/:30Y  
　　所得税 Income tax ~:km]?lz0  
　　直接人工成本差异(direct labor variance) ,#W  
　　直接材料成本差异(direct material variance) 5sPywk{  
　　在产品计价(work-in-process costing) P,=+W(s9}  
　　联产品成本计算(joint products costing) >yJ9U,Y  
　　生产成本汇总程序(accumulation process of procluction cost) %P;Q|v6/|  
　　制造费用差异(manufacturing expenses variance) !.1%}4@Q]  
　　实际成本与估计成本(actual cost and estimated cost) Jgu94.;5  
　　工资费用分配(salary costs allocation) W(RF n`g\  
　　成本曲线(cost curve) y0~I a:y  
　　农业生产成本(agriculture production cost) #"fJa:IYG7  
　　原始成本和重置成本(original cost and replacement cost) ?OdJ qw0,G  
　　工程施工成本 |#l=  
　　直接成本与间接成本(direct cost and indirect cost) d*pF>j  
　　可控成本(controllable cost) p$7#}s  
　　制造费用分配(manufacturing expenses allocation) Il.E d-&62  
　　理论成本与应用成本(theory cost and practice cost) ;@h0qRXW:h  
　　辅助生产成本分配(auxiliary production cost allocation) HyiFy7j  
　　期间,费用 7j7e61 Ax  
　　成本控制程序(procedure of cost control) rwIeqV{:  
　　成本记录(cost entry, cost recorder cost agenda) VDB;%U*D  
　　成本计算分批法(job costing method) 1+`l
7'F  
　　成本计算分步法 0N=X
74  
　　直接人工成本差异(direct labor variance) BK
,sc'b  
　　成本控制方法(cost control method)