[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 S/YT V  
　　股本 Share capital O$QtZE
61  
　　已归还投资 Investment returned USgZ%x
k2  
　　利润分配-其他转入 Profit appropriation - other transfer in z~[:@mGl  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /.1c<!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (,Zy2wr=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund yo\R[i(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *'5
)CC  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h`O"]2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 9a\H+Y~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
XO[S(q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve | 'mw r!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m]C|8b7Y  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s3nt12  
　　期初未分配利润 Retained earnings, beginning of the year G- _h 2  
　　资本公积-股本溢价 Capital surplus - share premium -D=J/5L#5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y j[M>v  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 71euRIW'5  
　　资本公积-股权投资准备 Capital surplus - investment reserve ug?gVK  
　　资本公积-拨款转入 Capital surplus - subsidiary zKRt\;PW  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation n7Em t$Hi>  
　　资本公积-其他 Capital surplus - others Q]44A+
M]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m A cny$u  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g]kM7,/M  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X <:B"rPuK  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?= G+L0t  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund PE!/n6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z{wW6sgPr  
　　主营业务收入 Sales e}@VR<h  
　　主营业务成本 Cost of sales zL8Z8eh">  
　　主营业务税金及附加 Sales tax .bdp=vbA  
　　营业费用 Operating expenses n6AN  
　　管理费用 General and administrative expenses e"=/zZH3  
　　财务费用 Financial expenses VT>TmfN(I  
　　投资收益 Investment income E[Xqyp!<  
　　其他业务收入 Other operating income .>QzM>zO  
　　营业外收入 Non-operating income hc"l^a!7ic  
　　补贴收入 Subsidy income u^6@ !M  
　　其他业务支出 Other operating expenses @= E~`  
　　营业外支出 Non-operating expenses PjwDth A1  
　　所得税 Income tax *R'r=C`  
　　直接人工成本差异(direct labor variance) |uUGvIsXn  
　　直接材料成本差异(direct material variance) ?L K n  
　　在产品计价(work-in-process costing) ^pB}eh.@U  
　　联产品成本计算(joint products costing) "0*yD[2  
　　生产成本汇总程序(accumulation process of procluction cost) QR+xPY~  
　　制造费用差异(manufacturing expenses variance) fyt ODsb>  
　　实际成本与估计成本(actual cost and estimated cost) C8{bqmlm@  
　　工资费用分配(salary costs allocation) 2/WtOQIB  
　　成本曲线(cost curve) 
@euH[<  
　　农业生产成本(agriculture production cost) ]izrr  
　　原始成本和重置成本(original cost and replacement cost) 1iA0+Ex(j  
　　工程施工成本 EF>vu+YK  
　　直接成本与间接成本(direct cost and indirect cost) `i!BXOOV{  
　　可控成本(controllable cost)
DB~3(r?K  
　　制造费用分配(manufacturing expenses allocation) 9f#~RY|#m  
　　理论成本与应用成本(theory cost and practice cost) Q,ezAE  
　　辅助生产成本分配(auxiliary production cost allocation) 8+f{ /  
　　期间,费用 /"+CH\) E  
　　成本控制程序(procedure of cost control) ^_4e^D]P"  
　　成本记录(cost entry, cost recorder cost agenda) y ;/T.W9!  
　　成本计算分批法(job costing method) ]!c59%f=  
　　成本计算分步法 enC/@){~  
　　直接人工成本差异(direct labor variance) v 9 ,<2  
　　成本控制方法(cost control method)