[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 |d42?7}  
　　股本 Share capital fk2Uxg=[  
　　已归还投资 Investment returned +=L+35M  
　　利润分配-其他转入 Profit appropriation - other transfer in #"C*dNAB  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S:2 xm8 i  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _Co v>6_i  
　　利润分配-提取储备基金 Profit appropriation - reserve fund us8ce+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \ X6y".|-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \Ym$to  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 02^\np  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends uuUjIZCtz  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ][OkydE  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends h4slQq~K  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares NX
OvC!<  
　　期初未分配利润 Retained earnings, beginning of the year L
BpAR|  
　　资本公积-股本溢价 Capital surplus - share premium &&}c R:U,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I2z7}*<u  
　　资本公积-接受现金捐赠 Capital surplus - cash donation H?ue!5R#L  
　　资本公积-股权投资准备 Capital surplus - investment reserve )5<dmK@  
　　资本公积-拨款转入 Capital surplus - subsidiary Jx&+e,OST  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3WfZzb+  
　　资本公积-其他 Capital surplus - others `Sj8IxO  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @X/
-p3729  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {qry2ZT5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve h^K>(x  
　　盈余公积-储备基金 Surplus reserve - reserve fund k[1[Y{n.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund oY@]&A^ah  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1Ji"z>H*  
　　主营业务收入 Sales t!ZFpMv]n  
　　主营业务成本 Cost of sales )pey7-P7g5  
　　主营业务税金及附加 Sales tax =Y3
d~~  
　　营业费用 Operating expenses zzKU s"u  
　　管理费用 General and administrative expenses Ki)hr%UFw  
　　财务费用 Financial expenses Xn<|6u  
　　投资收益 Investment income @zi x%x  
　　其他业务收入 Other operating income )fT0FLl|1  
　　营业外收入 Non-operating income &)~LGWBdC  
　　补贴收入 Subsidy income A_6Dol=J@  
　　其他业务支出 Other operating expenses \>eFs} Y/  
　　营业外支出 Non-operating expenses ?N%5c%oF  
　　所得税 Income tax Ga*  
　　直接人工成本差异(direct labor variance) `\-MpNw  
　　直接材料成本差异(direct material variance) 0g@*N4  
　　在产品计价(work-in-process costing) lo>:S1  
　　联产品成本计算(joint products costing) N4_V  
　　生产成本汇总程序(accumulation process of procluction cost) J=DD/Gp  
　　制造费用差异(manufacturing expenses variance) #|e5i9l*B  
　　实际成本与估计成本(actual cost and estimated cost) 'Cywn^Ym#  
　　工资费用分配(salary costs allocation) KEr?&e  
　　成本曲线(cost curve) NQvT4.*  
　　农业生产成本(agriculture production cost) sy9YdPPE  
　　原始成本和重置成本(original cost and replacement cost) lU3Xd_v O  
　　工程施工成本 A5dH*< }  
　　直接成本与间接成本(direct cost and indirect cost) 5g4c1K  
　　可控成本(controllable cost) |VoYFoiQ  
　　制造费用分配(manufacturing expenses allocation) &-Z#+>=H(  
　　理论成本与应用成本(theory cost and practice cost) 9**u\H)P6  
　　辅助生产成本分配(auxiliary production cost allocation) ZW8;?#_  
　　期间,费用 tbi(e49S  
　　成本控制程序(procedure of cost control) jM(!!AjpC  
　　成本记录(cost entry, cost recorder cost agenda) 'nqVcN gb  
　　成本计算分批法(job costing method) S>?B)  
　　成本计算分步法 IRDD   
　　直接人工成本差异(direct labor variance) O[')[uo8s  
　　成本控制方法(cost control method)