[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 /WVMT]T6^,  
　　股本 Share capital yQ50f~9  
　　已归还投资 Investment returned GXVGU-br  
　　利润分配-其他转入 Profit appropriation - other transfer in mH .I!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6si-IJ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y,~]ec I  
　　利润分配-提取储备基金 Profit appropriation - reserve fund N2J!7uoQ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "O "@HVF@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]:fHvx_?`7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit DI[Ee?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (p!AX
<=z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7Y:s6R|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends IR
a*}MJe  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l !v#6#iq  
　　期初未分配利润 Retained earnings, beginning of the year _Tz!~z  
　　资本公积-股本溢价 Capital surplus - share premium m=V2xoMw6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t+ ]+Gn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation E@KK\m \e  
　　资本公积-股权投资准备 Capital surplus - investment reserve WcFZRy-erc  
　　资本公积-拨款转入 Capital surplus - subsidiary 'QU ?O[CH  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =`H(`2  
　　资本公积-其他 Capital surplus - others 7F\g3^z9`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %BKTN @;7  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H'.eqZM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5H5Kt9DoW  
　　盈余公积-储备基金 Surplus reserve - reserve fund p4 PFoFo2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ZT#G
:a  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment nE84W$\  
　　主营业务收入 Sales GkFNLM5'  
　　主营业务成本 Cost of sales QCw<* Id+  
　　主营业务税金及附加 Sales tax }.zn:e
 
　　营业费用 Operating expenses W+X zU"l  
　　管理费用 General and administrative expenses
04t_  
　　财务费用 Financial expenses o++Hdvai  
　　投资收益 Investment income Op{Mc$5a  
　　其他业务收入 Other operating income {5h_$a!TaU  
　　营业外收入 Non-operating income x;Q2/YZ#  
　　补贴收入 Subsidy income PYe>`X?  
　　其他业务支出 Other operating expenses R?Qou!*
]  
　　营业外支出 Non-operating expenses ?}>tfDu'  
　　所得税 Income tax H@:@zD!G[  
　　直接人工成本差异(direct labor variance) [>86i  
　　直接材料成本差异(direct material variance) &#l
M$7/  
　　在产品计价(work-in-process costing) T9 A5L"-6T  
　　联产品成本计算(joint products costing) (x@"Dp=MZW  
　　生产成本汇总程序(accumulation process of procluction cost) f WXzK<  
　　制造费用差异(manufacturing expenses variance) -=w.tJD  
　　实际成本与估计成本(actual cost and estimated cost) X1"nq]chGy  
　　工资费用分配(salary costs allocation) yrX]w3kr%  
　　成本曲线(cost curve) MNzq}(p  
　　农业生产成本(agriculture production cost) yS""*8/  
　　原始成本和重置成本(original cost and replacement cost) @[Th{HTc.G  
　　工程施工成本 mfvQ]tz_+  
　　直接成本与间接成本(direct cost and indirect cost) 5{> cfN\q  
　　可控成本(controllable cost) hGeRM4zVZZ  
　　制造费用分配(manufacturing expenses allocation) $&!U&uMt  
　　理论成本与应用成本(theory cost and practice cost) Lnzhs;7L  
　　辅助生产成本分配(auxiliary production cost allocation) EbQ}w"{  
　　期间,费用 ?)&TewP  
　　成本控制程序(procedure of cost control) .uP$M(?j  
　　成本记录(cost entry, cost recorder cost agenda) q,GL#L  
　　成本计算分批法(job costing method) 4/4IZfznX  
　　成本计算分步法 vhC"f*  
　　直接人工成本差异(direct labor variance) wHmEt ORo  
　　成本控制方法(cost control method)