[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 @?a4i  
　　股本 Share capital #LWg"i  
　　已归还投资 Investment returned HNMBXXf,B  
　　利润分配-其他转入 Profit appropriation - other transfer in ) ,Npv3(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6x4_b  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve C #aFc01B  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >'Hx1;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j38 6gL  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]l&'k23~p  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit j^I!6j=ZX  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends CQ18%w6  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e5OVq ,  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FL&dv  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P` ]ps?l  
　　期初未分配利润 Retained earnings, beginning of the year KN, 4@4  
　　资本公积-股本溢价 Capital surplus - share premium `M]BhW)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )7AM3%z1?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $5L(gn[  
　　资本公积-股权投资准备 Capital surplus - investment reserve !.eAOuq  
　　资本公积-拨款转入 Capital surplus - subsidiary Yxqj -   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation tN!Bvj:C[M  
　　资本公积-其他 Capital surplus - others Z= ik{/  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K~@`o-Z[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kfK[u/<i  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve FG#nap{  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6t$N78U  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !gJzg*{u@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment PWG;&m a  
　　主营业务收入 Sales Wr#~G Fg  
　　主营业务成本 Cost of sales )_Iz>)  
　　主营业务税金及附加 Sales tax +{*)}[w{x  
　　营业费用 Operating expenses 8Fx]koP.  
　　管理费用 General and administrative expenses w%2ziwgh  
　　财务费用 Financial expenses a7*COh  
　　投资收益 Investment income zq=&4afOE  
　　其他业务收入 Other operating income +7Rt{C,  
　　营业外收入 Non-operating income )Ga8`t"  
　　补贴收入 Subsidy income u\3ZI
b  
　　其他业务支出 Other operating expenses ArX]L$D  
　　营业外支出 Non-operating expenses #JFYws  
　　所得税 Income tax TrQm]9@  
　　直接人工成本差异(direct labor variance) W0?JVtq0Z  
　　直接材料成本差异(direct material variance) !ew6 n I  
　　在产品计价(work-in-process costing) 6>u
Qt:e  
　　联产品成本计算(joint products costing) rXDJ:NP  
　　生产成本汇总程序(accumulation process of procluction cost) D2$ ^"  
　　制造费用差异(manufacturing expenses variance) ?FDJqJM  
　　实际成本与估计成本(actual cost and estimated cost) Gw`/.0
 
　　工资费用分配(salary costs allocation) OPLl*bnf  
　　成本曲线(cost curve) 9tAE#A  
　　农业生产成本(agriculture production cost) `#p< rfe  
　　原始成本和重置成本(original cost and replacement cost) b=G4MZQ  
　　工程施工成本 o gp{rY  
　　直接成本与间接成本(direct cost and indirect cost) oN ;-M-(  
　　可控成本(controllable cost) P eHW[\)  
　　制造费用分配(manufacturing expenses allocation) MYu`c[$jZ  
　　理论成本与应用成本(theory cost and practice cost) Iht'e8)gq  
　　辅助生产成本分配(auxiliary production cost allocation) J@gm@ jLc  
　　期间,费用 pJocI_v9  
　　成本控制程序(procedure of cost control) xyvND  
　　成本记录(cost entry, cost recorder cost agenda) bq: [Nj  
　　成本计算分批法(job costing method) p9Z].5Pd"  
　　成本计算分步法 [9J:bD  
　　直接人工成本差异(direct labor variance) wBE7B v45  
　　成本控制方法(cost control method)