[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 0kD8wj%  
　　股本 Share capital
$qx&\@O  
　　已归还投资 Investment returned [?$|   
　　利润分配-其他转入 Profit appropriation - other transfer in yT>t[t60/S  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B az:N6u  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ($oO, c'z  
　　利润分配-提取储备基金 Profit appropriation - reserve fund O&:0mpRZ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ecH -JPm'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P9p{j1*;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Bn"r;pqWiT  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends WLAJqmC]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #dLp<l)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7\ <4 LX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1x07ua@(v  
　　期初未分配利润 Retained earnings, beginning of the year #c0 dZ  
　　资本公积-股本溢价 Capital surplus - share premium a*pZcv<  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve G=8w9-Ww  
　　资本公积-接受现金捐赠 Capital surplus - cash donation r]{fjw(~  
　　资本公积-股权投资准备 Capital surplus - investment reserve t|X |67W  
　　资本公积-拨款转入 Capital surplus - subsidiary !_`T8pJ`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation axY-Vj
 
　　资本公积-其他 Capital surplus - others / -=(51}E  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Zw5\{Z0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve LC/w".oq?  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;!@\|E  
　　盈余公积-储备基金 Surplus reserve - reserve fund /p [l(H  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?CS jn  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n/"T7Y\2  
　　主营业务收入 Sales +fhyw{  
　　主营业务成本 Cost of sales L-d
8bA  
　　主营业务税金及附加 Sales tax bH41#B  
　　营业费用 Operating expenses e^@/Bm+B  
　　管理费用 General and administrative expenses ^gFjm~2I  
　　财务费用 Financial expenses sQ^>.yG  
　　投资收益 Investment income >:]fN61#  
　　其他业务收入 Other operating income TKc&yAK  
　　营业外收入 Non-operating income LoG@(g&)  
　　补贴收入 Subsidy income r1FE$R~C=  
　　其他业务支出 Other operating expenses ;f-|rC_"  
　　营业外支出 Non-operating expenses e![Q1!r  
　　所得税 Income tax oQDOwM,  
　　直接人工成本差异(direct labor variance) 9ok|]d P  
　　直接材料成本差异(direct material variance) A*pihBo7  
　　在产品计价(work-in-process costing) |4Ix2GD  
　　联产品成本计算(joint products costing) |Z;wk&  
　　生产成本汇总程序(accumulation process of procluction cost) .;tO;j|6  
　　制造费用差异(manufacturing expenses variance) 7/vr!tbL`p  
　　实际成本与估计成本(actual cost and estimated cost) 1#qCD["8  
　　工资费用分配(salary costs allocation) YeJ95\jf  
　　成本曲线(cost curve) 7o z(hO~  
　　农业生产成本(agriculture production cost) ;_i0@@J  
　　原始成本和重置成本(original cost and replacement cost) #|XEBOmsQ  
　　工程施工成本 3i(k6)H$4  
　　直接成本与间接成本(direct cost and indirect cost) U8-9^}DBA  
　　可控成本(controllable cost) eq/5$b(  
　　制造费用分配(manufacturing expenses allocation) 16N8h]l  
　　理论成本与应用成本(theory cost and practice cost) "tIf$z  
　　辅助生产成本分配(auxiliary production cost allocation) -R'p^cMA  
　　期间,费用 LO61J_J<  
　　成本控制程序(procedure of cost control) w=e,gNO  
　　成本记录(cost entry, cost recorder cost agenda) w#mnGD  
　　成本计算分批法(job costing method) (&MSP  
　　成本计算分步法 l3MbCBX2  
　　直接人工成本差异(direct labor variance) z%/ww 7H  
　　成本控制方法(cost control method)