[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 &C:IX\  
　　股本 Share capital BIH-"vTy  
　　已归还投资 Investment returned q~rEq%tk  
　　利润分配-其他转入 Profit appropriation - other transfer in !'Ak&j1:`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2Zm0qJ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sZ'nYo  
　　利润分配-提取储备基金 Profit appropriation - reserve fund LhN|1f:9:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund md+nj{Ib  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @<,X0S  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $5>e  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8bxfj<O,  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve __uA}fZp  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends SfA\}@3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rDl*d`He!  
　　期初未分配利润 Retained earnings, beginning of the year "<6G6?sz  
　　资本公积-股本溢价 Capital surplus - share premium bT</3>+C  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >d@&2FTO  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ky8_UnaO  
　　资本公积-股权投资准备 Capital surplus - investment reserve z Eq GD2"  
　　资本公积-拨款转入 Capital surplus - subsidiary vp1941P  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @efh{  
　　资本公积-其他 Capital surplus - others M\vwI"  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,y1PbA0m  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }I2wjO   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w}L]X1#sF  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4Xgg%@C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zofa-7'Bn  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment bw(a6qKK  
　　主营业务收入 Sales &]V.S7LC#  
　　主营业务成本 Cost of sales dA#Q}.*r  
　　主营业务税金及附加 Sales tax s:?

SF.  
　　营业费用 Operating expenses FO+Zue.RS  
　　管理费用 General and administrative expenses 2iHUZzz\  
　　财务费用 Financial expenses ^/)^7\@  
　　投资收益 Investment income ks&*O!h  
　　其他业务收入 Other operating income *lYVY)L  
　　营业外收入 Non-operating income 
^pxX]G]  
　　补贴收入 Subsidy income z-BXd  
　　其他业务支出 Other operating expenses @_-hk|Nl@  
　　营业外支出 Non-operating expenses C7XxFh  
　　所得税 Income tax 2SD`OABf#  
　　直接人工成本差异(direct labor variance) QFE:tBHe  
　　直接材料成本差异(direct material variance) ,bXe<L)  
　　在产品计价(work-in-process costing) H=@}=aPf  
　　联产品成本计算(joint products costing) x%s-
+ &  
　　生产成本汇总程序(accumulation process of procluction cost) t\ ?ik6  
　　制造费用差异(manufacturing expenses variance) 1!ii;s^e  
　　实际成本与估计成本(actual cost and estimated cost) VQ"hUX8  
　　工资费用分配(salary costs allocation) Nc1"g1JR  
　　成本曲线(cost curve) &[_g6OL  
　　农业生产成本(agriculture production cost) Ua<5U5  
　　原始成本和重置成本(original cost and replacement cost) Ld\R:{M"  
　　工程施工成本 6rh5h:  
　　直接成本与间接成本(direct cost and indirect cost) B%
" d~5Y  
　　可控成本(controllable cost) M*y)6H k~  
　　制造费用分配(manufacturing expenses allocation) kv]~'Srk  
　　理论成本与应用成本(theory cost and practice cost) 2-&k^Gl!:  
　　辅助生产成本分配(auxiliary production cost allocation) 6,o~\8ia  
　　期间,费用 E08klC0
 
　　成本控制程序(procedure of cost control) WgR).Yx  
　　成本记录(cost entry, cost recorder cost agenda) O&vV v _zh  
　　成本计算分批法(job costing method) |^0XYBxQ  
　　成本计算分步法 3Q"<<pi!~  
　　直接人工成本差异(direct labor variance) BYp G  
　　成本控制方法(cost control method)