[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 x/UmpJD+  
　　股本 Share capital dK5|tWJX  
　　已归还投资 Investment returned 8:x{  
　　利润分配-其他转入 Profit appropriation - other transfer in * mzJ)4A  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wNHvYulI  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :U,n[.$5'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *~t&Ux#hj  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8f""@TTp  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y@5{.jsr_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit lji&]^1  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends aSKLSl't`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve LSR{N|h+)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B.e3IM0  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PD-<D~7  
　　期初未分配利润 Retained earnings, beginning of the year ^1#"FU2cP  
　　资本公积-股本溢价 Capital surplus - share premium yXuF<+CJ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve iiW s]5  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )} I>"n  
　　资本公积-股权投资准备 Capital surplus - investment reserve r+4<Lon~  
　　资本公积-拨款转入 Capital surplus - subsidiary .4jU G=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 69z,_p $@:  
　　资本公积-其他 Capital surplus - others tp6-j`7
u  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oi@hZniP?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KA=cIm  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cZd9A(1"^  
　　盈余公积-储备基金 Surplus reserve - reserve fund ( }]ae*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund B4hT(;
k  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment b5-WK;  
　　主营业务收入 Sales (?G?9M#7_  
　　主营业务成本 Cost of sales Ewfzjc   
　　主营业务税金及附加 Sales tax "sM 3NY  
　　营业费用 Operating expenses 9Y6Ear .W  
　　管理费用 General and administrative expenses J% Cn  
　　财务费用 Financial expenses 8PR1RCJ  
　　投资收益 Investment income NrHh(:  
　　其他业务收入 Other operating income 7a,/DI2o  
　　营业外收入 Non-operating income 0[f8Gb3  
　　补贴收入 Subsidy income 3gUGfedi  
　　其他业务支出 Other operating expenses 9S.J%*F7  
　　营业外支出 Non-operating expenses 'b?Px}  
　　所得税 Income tax ODggGB`H`  
　　直接人工成本差异(direct labor variance) MmZs|pXk  
　　直接材料成本差异(direct material variance) C78V/{  
　　在产品计价(work-in-process costing) ,?'":T1[  
　　联产品成本计算(joint products costing) 4Jf6uhaE  
　　生产成本汇总程序(accumulation process of procluction cost) u?ALZxj?  
　　制造费用差异(manufacturing expenses variance) '@{'T LMCi  
　　实际成本与估计成本(actual cost and estimated cost) 1x"S^j   
　　工资费用分配(salary costs allocation) *0*1.>Vg  
　　成本曲线(cost curve) ,%bG]5  
　　农业生产成本(agriculture production cost) ?`,Rkg0fe  
　　原始成本和重置成本(original cost and replacement cost) da'7* &/  
　　工程施工成本 x#-+//  
　　直接成本与间接成本(direct cost and indirect cost) L.%N  
　　可控成本(controllable cost) ;Q1/53Y<  
　　制造费用分配(manufacturing expenses allocation) <b5J"i&m  
　　理论成本与应用成本(theory cost and practice cost) X;~3 U 9  
　　辅助生产成本分配(auxiliary production cost allocation) _o'3v=5T  
　　期间,费用 7sC8|+  
　　成本控制程序(procedure of cost control) ogOUrJ}P  
　　成本记录(cost entry, cost recorder cost agenda) e=8z,.Xk  
　　成本计算分批法(job costing method) b?=>)':f  
　　成本计算分步法 &s+F+8"P+  
　　直接人工成本差异(direct labor variance) BEm~o#D  
　　成本控制方法(cost control method)