[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 _}`y3"CD7  
　　股本 Share capital Y% [H:  
　　已归还投资 Investment returned sQzr+]+#9  
　　利润分配-其他转入 Profit appropriation - other transfer in $iy(+}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \bSakh71  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HRd02tah  
　　利润分配-提取储备基金 Profit appropriation - reserve fund FP6JfI8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0"@p|nAa  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :d~&Dt<c  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h=cA]^:=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 
||Wg'$3  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H~<wAer,Op  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j~ qm5}  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'xOH~RlE
 
　　期初未分配利润 Retained earnings, beginning of the year ,+_gx.H2j  
　　资本公积-股本溢价 Capital surplus - share premium .w~L0(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vnsMh  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3t]0  
　　资本公积-股权投资准备 Capital surplus - investment reserve =?B[oq  
　　资本公积-拨款转入 Capital surplus - subsidiary `? f sU  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation T6rjtq  
　　资本公积-其他 Capital surplus - others tUFXx\p  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jAFJ?L(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve cmLI!"RLe  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IC.R4-  
　　盈余公积-储备基金 Surplus reserve - reserve fund <daBP[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?rwHkPJ{*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @v\jL+B+m  
　　主营业务收入 Sales 6[1l K8o  
　　主营业务成本 Cost of sales Bv=:F5hLG  
　　主营业务税金及附加 Sales tax
6FI`0j=~  
　　营业费用 Operating expenses %aJ8wYj*  
　　管理费用 General and administrative expenses FwSV \N+#'  
　　财务费用 Financial expenses 62xAS#\K>  
　　投资收益 Investment income x8h=3e$  
　　其他业务收入 Other operating income t4,(W`  
　　营业外收入 Non-operating income }Mh`j$  
　　补贴收入 Subsidy income EG!):P  
　　其他业务支出 Other operating expenses 5NYYrA8,^  
　　营业外支出 Non-operating expenses U| 1&=8l
 
　　所得税 Income tax w3oe.hWP3N  
　　直接人工成本差异(direct labor variance) x@"`KiEUs  
　　直接材料成本差异(direct material variance) fL R.2vJ  
　　在产品计价(work-in-process costing) T+<OlXpL  
　　联产品成本计算(joint products costing) ZltY_5l  
　　生产成本汇总程序(accumulation process of procluction cost) $QuSmA<4lS  
　　制造费用差异(manufacturing expenses variance) a`QKNrA2  
　　实际成本与估计成本(actual cost and estimated cost) "C%* 'k  
　　工资费用分配(salary costs allocation) Q92hI"  
　　成本曲线(cost curve) NIOWjhi[Jn  
　　农业生产成本(agriculture production cost) WO6;K]  
　　原始成本和重置成本(original cost and replacement cost) h|&qWv  
　　工程施工成本 @$d_JwI  
　　直接成本与间接成本(direct cost and indirect cost) 9RN! <`H  
　　可控成本(controllable cost) *}`D2_uP  
　　制造费用分配(manufacturing expenses allocation) QW"BGg~6c  
　　理论成本与应用成本(theory cost and practice cost) 0Z~G:$O/i  
　　辅助生产成本分配(auxiliary production cost allocation) qeZ*!H6-  
　　期间,费用 3MFb\s&Fq  
　　成本控制程序(procedure of cost control) EPwM+#|e-  
　　成本记录(cost entry, cost recorder cost agenda) E./Gt. Na  
　　成本计算分批法(job costing method) ~Aq$GH 4  
　　成本计算分步法 cY\"{o"C  
　　直接人工成本差异(direct labor variance) !_UBw 7Zm  
　　成本控制方法(cost control method)