[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 372ewh3'  
　　股本 Share capital _s./^B_w!  
　　已归还投资 Investment returned {9KG06%+  
　　利润分配-其他转入 Profit appropriation - other transfer in 8o~<\eF%  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C !81Km5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iq`y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund v7VJVLH,I7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T`46\KkN  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vkan+~H  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7SE=otZ>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ANh5 -8y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i*j[j~2>C;  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <{.o+~k  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares LV{a^!f`y  
　　期初未分配利润 Retained earnings, beginning of the year XA{tVh  
　　资本公积-股本溢价 Capital surplus - share premium |MvCEp  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve DJlY~}v#_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _Tyj4t0ElV  
　　资本公积-股权投资准备 Capital surplus - investment reserve x
Kz^J SF  
　　资本公积-拨款转入 Capital surplus - subsidiary F7^d@hSV  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }2M2R}D  
　　资本公积-其他 Capital surplus - others ):C4"2l3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -\yaP8V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H@er"boi  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8%Zl;;W  
　　盈余公积-储备基金 Surplus reserve - reserve fund P-ma~g>I  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund NL))!Pi  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  ( B$;'U<  
　　主营业务收入 Sales 6sl*Ko[  
　　主营业务成本 Cost of sales Nzz" w_#  
　　主营业务税金及附加 Sales tax 67 >*AL  
　　营业费用 Operating expenses pdsjX)O+f  
　　管理费用 General and administrative expenses =!r9;L,?  
　　财务费用 Financial expenses 0Ph,E   
　　投资收益 Investment income <1]# E@  
　　其他业务收入 Other operating income R%XbO~{u  
　　营业外收入 Non-operating income `bO+3Y'5  
　　补贴收入 Subsidy income r: n^U#  
　　其他业务支出 Other operating expenses waXA%u
50  
　　营业外支出 Non-operating expenses $xmltvaF  
　　所得税 Income tax sj003jeko  
　　直接人工成本差异(direct labor variance) nn$,|/  
　　直接材料成本差异(direct material variance) }NDw3{zn  
　　在产品计价(work-in-process costing) Q~]#x![u0  
　　联产品成本计算(joint products costing) P5Ms X~mT  
　　生产成本汇总程序(accumulation process of procluction cost) y1^<!I  
　　制造费用差异(manufacturing expenses variance) mKynp  
　　实际成本与估计成本(actual cost and estimated cost) 3]0ETcT  
　　工资费用分配(salary costs allocation) f;#hcRSH  
　　成本曲线(cost curve) (Ac '}O  
　　农业生产成本(agriculture production cost) NMmk ,  
　　原始成本和重置成本(original cost and replacement cost) SZH,I&8  
　　工程施工成本 ~P|YAaFx  
　　直接成本与间接成本(direct cost and indirect cost) LX4S}QXw  
　　可控成本(controllable cost) XX~~SvSM  
　　制造费用分配(manufacturing expenses allocation) LJYFz=p"  
　　理论成本与应用成本(theory cost and practice cost) *nU7v3D  
　　辅助生产成本分配(auxiliary production cost allocation) o 6  
　　期间,费用 #Zk6   
　　成本控制程序(procedure of cost control) azz6_qk8  
　　成本记录(cost entry, cost recorder cost agenda) em<(wJ-Y  
　　成本计算分批法(job costing method) jR\&2;T  
　　成本计算分步法 gO4` e(W  
　　直接人工成本差异(direct labor variance) AM*V4}s*9k  
　　成本控制方法(cost control method)