[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 jQBL8<  
　　股本 Share capital 9$k0  
　　已归还投资 Investment returned [[$dPa9  
　　利润分配-其他转入 Profit appropriation - other transfer in uwl_TDc>%  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %lq[,6?>5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8Sxk[`qx\K  
　　利润分配-提取储备基金 Profit appropriation - reserve fund CS'LW;#[
 
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f+!k:}K  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -wa"
&Q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit S-'R84M,F  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Gsn$r(m{K  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve | |"W=E  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PctXh, =  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <$(y6+lY  
　　期初未分配利润 Retained earnings, beginning of the year E$.fAIt  
　　资本公积-股本溢价 Capital surplus - share premium J6J">  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ee/3=/H|;  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2cEvsvw>  
　　资本公积-股权投资准备 Capital surplus - investment reserve "%}24t%  
　　资本公积-拨款转入 Capital surplus - subsidiary (/7b8)g  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation j*\oK@  
　　资本公积-其他 Capital surplus - others {oSdVRI  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \5|MW)x  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |yl,7m/B-G  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?;VsA>PV  
　　盈余公积-储备基金 Surplus reserve - reserve fund  }W)b  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \sz*M B  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
|\2>
n!  
　　主营业务收入 Sales b)eoFc)lc  
　　主营业务成本 Cost of sales |k$6"dXSO  
　　主营业务税金及附加 Sales tax 3xk_ZK82  
　　营业费用 Operating expenses dGgltY  
　　管理费用 General and administrative expenses h0R.c|g[  
　　财务费用 Financial expenses en>n\;U  
　　投资收益 Investment income !(Ymc_s  
　　其他业务收入 Other operating income STl8h}C  
　　营业外收入 Non-operating income IaZmN.k*  
　　补贴收入 Subsidy income yh2)Pc[  
　　其他业务支出 Other operating expenses R_D&"&   
　　营业外支出 Non-operating expenses yg.o?eML  
　　所得税 Income tax :i4AkBNK  
　　直接人工成本差异(direct labor variance) E{0e5.{  
　　直接材料成本差异(direct material variance) 5dGfO:Dy_  
　　在产品计价(work-in-process costing) NH;e|8  
　　联产品成本计算(joint products costing) Qs '_\|/-  
　　生产成本汇总程序(accumulation process of procluction cost) B(WmJ6e  
　　制造费用差异(manufacturing expenses variance) }uNj#Uf  
　　实际成本与估计成本(actual cost and estimated cost) #+QJ5VI:  
　　工资费用分配(salary costs allocation) (gnN</%  
　　成本曲线(cost curve) ClY`2  
　　农业生产成本(agriculture production cost)  svx7  
　　原始成本和重置成本(original cost and replacement cost) c2t`i  
　　工程施工成本 _aYhW{wW  
　　直接成本与间接成本(direct cost and indirect cost) #.rkvoB0N  
　　可控成本(controllable cost) _&~l,%) &  
　　制造费用分配(manufacturing expenses allocation) -oU Gm V_  
　　理论成本与应用成本(theory cost and practice cost) ul3~!9F5F  
　　辅助生产成本分配(auxiliary production cost allocation) j!@T@ 8J  
　　期间,费用 :tBe/(e4#  
　　成本控制程序(procedure of cost control) +oh|r'~  
　　成本记录(cost entry, cost recorder cost agenda) =igTY1|af  
　　成本计算分批法(job costing method) [;yKbw!C  
　　成本计算分步法 ]
0&X[?  
　　直接人工成本差异(direct labor variance) t{>#)5Pqv  
　　成本控制方法(cost control method)