[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 8ZDq KQ1;  
　　股本 Share capital ghl9gFFj  
　　已归还投资 Investment returned %O${EN  
　　利润分配-其他转入 Profit appropriation - other transfer in zl5S)/A  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <PxEl4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x@=7M'vr%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund m[f\I^\%8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund eu=2a>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~nQb;Bdh%  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;Mz]uk  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *
bx cq  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vKe
K]  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends o&zV8DE_v  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )r~Oj3TH  
　　期初未分配利润 Retained earnings, beginning of the year I}X8-WFB  
　　资本公积-股本溢价 Capital surplus - share premium ?m6E@.{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R)=<q]Ms  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Syk^7l  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~U|te_l  
　　资本公积-拨款转入 Capital surplus - subsidiary XV&3h>5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
|8B[yr.b  
　　资本公积-其他 Capital surplus - others ;#due  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g;pFT  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1^COR+>L  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2+.m44>Ti  
　　盈余公积-储备基金 Surplus reserve - reserve fund &V"&SV>}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~VK
w%WK  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment .o>QBYpTw/  
　　主营业务收入 Sales T1E=<q4  
　　主营业务成本 Cost of sales }73H$ss:  
　　主营业务税金及附加 Sales tax 3-05y!vbcE  
　　营业费用 Operating expenses Ud](hp"  
　　管理费用 General and administrative expenses PJLA^eC7>  
　　财务费用 Financial expenses a'Z"Yz^Eo  
　　投资收益 Investment income ]WG\+1x9  
　　其他业务收入 Other operating income 7j Q`i;L}Y  
　　营业外收入 Non-operating income 1\McsX4  
　　补贴收入 Subsidy income ll#PCgIm  
　　其他业务支出 Other operating expenses :X^B1z3X4  
　　营业外支出 Non-operating expenses vv u((b  
　　所得税 Income tax ]mp.KvB  
　　直接人工成本差异(direct labor variance) D|xS O~M5  
　　直接材料成本差异(direct material variance) pr2 d}~q4{  
　　在产品计价(work-in-process costing) (n<xoV[e  
　　联产品成本计算(joint products costing) QMIXz[9w  
　　生产成本汇总程序(accumulation process of procluction cost) UX?_IgJh<"  
　　制造费用差异(manufacturing expenses variance) K"pfp !Y  
　　实际成本与估计成本(actual cost and estimated cost) V;m3=k0U  
　　工资费用分配(salary costs allocation) l6&R g-  
　　成本曲线(cost curve) &"BKue~q@p  
　　农业生产成本(agriculture production cost) G*QQpSp  
　　原始成本和重置成本(original cost and replacement cost) JwO+Dd  
　　工程施工成本 'D1@+FFU0  
　　直接成本与间接成本(direct cost and indirect cost) G/y< bPQ  
　　可控成本(controllable cost) qAm%h\  
　　制造费用分配(manufacturing expenses allocation) PtHT>  
　　理论成本与应用成本(theory cost and practice cost)  -x7L8Wj  
　　辅助生产成本分配(auxiliary production cost allocation) Z'EZPuZ!'  
　　期间,费用 xZkLN5I{  
　　成本控制程序(procedure of cost control) k: {$M yK  
　　成本记录(cost entry, cost recorder cost agenda) {M=tw  
　　成本计算分批法(job costing method) th]9@7UE,  
　　成本计算分步法 +h =lAHn&  
　　直接人工成本差异(direct labor variance) A`@we  
　　成本控制方法(cost control method)