[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 %9bf^LyD  
　　股本 Share capital \^l273  
　　已归还投资 Investment returned 8GGC)2  
　　利润分配-其他转入 Profit appropriation - other transfer in 2)_Zz~ P^f  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >!o||Yn  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve WA~PE` U  
　　利润分配-提取储备基金 Profit appropriation - reserve fund dfo
_R  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J|$(O$hYy  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund oP[R?zN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A6ar@$MZ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends <a=, {O  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bl/tl_.p00  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }f/xMp-Y  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -0pAj}_2}  
　　期初未分配利润 Retained earnings, beginning of the year w;e42.\  
　　资本公积-股本溢价 Capital surplus - share premium 1rnbUE  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =g]Ln)jc  
　　资本公积-接受现金捐赠 Capital surplus - cash donation u 2)#Ml  
　　资本公积-股权投资准备 Capital surplus - investment reserve mA{G: d  
　　资本公积-拨款转入 Capital surplus - subsidiary {*#}
"/:8K  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [I XX#^F  
　　资本公积-其他 Capital surplus - others <i<[TPv";  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BQ[,(T`+R  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8-f
2$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .ty^k@J|]  
　　盈余公积-储备基金 Surplus reserve - reserve fund Wciw6.@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund y{Fq'w!ap  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #$W bYL|  
　　主营业务收入 Sales 8y9`xRy  
　　主营业务成本 Cost of sales .>/Tc  
　　主营业务税金及附加 Sales tax Mk:k0,z  
　　营业费用 Operating expenses d]fo>[%Xr  
　　管理费用 General and administrative expenses k&<cFZU  
　　财务费用 Financial expenses ~8rVf+bg3  
　　投资收益 Investment income ZxvqLu  
　　其他业务收入 Other operating income JP sR7f  
　　营业外收入 Non-operating income cx+li4v  
　　补贴收入 Subsidy income >vr!3  
　　其他业务支出 Other operating expenses In3},x+$  
　　营业外支出 Non-operating expenses QTy xx  
　　所得税 Income tax }]fJ[KbDp  
　　直接人工成本差异(direct labor variance) ;usv/8  
　　直接材料成本差异(direct material variance) 
~7kIe+V  
　　在产品计价(work-in-process costing) e9F\U   
　　联产品成本计算(joint products costing) 7 3 Oo;  
　　生产成本汇总程序(accumulation process of procluction cost) Xp_3EQl  
　　制造费用差异(manufacturing expenses variance) ".@}]z8  
　　实际成本与估计成本(actual cost and estimated cost) 49e~/YY  
　　工资费用分配(salary costs allocation) *5Mg^}ZC5  
　　成本曲线(cost curve) QqF&lMH  
　　农业生产成本(agriculture production cost) "OdR"M(G\  
　　原始成本和重置成本(original cost and replacement cost) (Lp$EC&%6  
　　工程施工成本 -5&|"YYjr{  
　　直接成本与间接成本(direct cost and indirect cost) vX9B^W||x  
　　可控成本(controllable cost) K6 {0`'x  
　　制造费用分配(manufacturing expenses allocation) g^`;B"  
　　理论成本与应用成本(theory cost and practice cost) 7H,p/G?]k  
　　辅助生产成本分配(auxiliary production cost allocation) #iZ%CY\  
　　期间,费用 c:$W5j('Z  
　　成本控制程序(procedure of cost control) ]< Ugg  
　　成本记录(cost entry, cost recorder cost agenda) W5&;PkhQ6  
　　成本计算分批法(job costing method) @P$_2IU"  
　　成本计算分步法 xs'vd:l.Pp  
　　直接人工成本差异(direct labor variance) XBTtfl &  
　　成本控制方法(cost control method)