[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 L31|\x]  
　　股本 Share capital \Acqr@D  
　　已归还投资 Investment returned y a_<^O 9  
　　利润分配-其他转入 Profit appropriation - other transfer in GQ-Rtn4v  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )YqXRm  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )l#E}Uz  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^urDoB:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund CoA6  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QMZ)-ty"  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *<!oHEwkN  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `ta7Gc/:UY  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve & j+oJasI  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~^cMys |'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ki)#d' }  
　　期初未分配利润 Retained earnings, beginning of the year l\n@cQ R  
　　资本公积-股本溢价 Capital surplus - share premium ^k\e8F/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jkvg
oxY  
　　资本公积-接受现金捐赠 Capital surplus - cash donation C7O6qpO  
　　资本公积-股权投资准备 Capital surplus - investment reserve &ZQJ>#~j^  
　　资本公积-拨款转入 Capital surplus - subsidiary } GiHjzsR  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _H/8_[xk  
　　资本公积-其他 Capital surplus - others 4f;HQ-Iv  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vz!s~cAt  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve RG4sQ0
 
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x_dy~(*  
　　盈余公积-储备基金 Surplus reserve - reserve fund d0,s" K7@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund S)/_muP  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %?Ev|:i`@  
　　主营业务收入 Sales H_QsNf  
　　主营业务成本 Cost of sales Y(d$  
　　主营业务税金及附加 Sales tax z+
>}RT]  
　　营业费用 Operating expenses \0gM o&  
　　管理费用 General and administrative expenses Zg.&V  
　　财务费用 Financial expenses
y? co|  
　　投资收益 Investment income zO MA  
　　其他业务收入 Other operating income 1&U>,;]*
 
　　营业外收入 Non-operating income s4uhsJL V$  
　　补贴收入 Subsidy income v 7x:dcV  
　　其他业务支出 Other operating expenses *~x/=.}  
　　营业外支出 Non-operating expenses g"> {9YE  
　　所得税 Income tax '3 ^+{=q  
　　直接人工成本差异(direct labor variance) 5hy""i  
　　直接材料成本差异(direct material variance) z'EajBB\f  
　　在产品计价(work-in-process costing) #&7}-"Nd  
　　联产品成本计算(joint products costing) -Zz$~$  
　　生产成本汇总程序(accumulation process of procluction cost) 0p\@!Z H  
　　制造费用差异(manufacturing expenses variance) ` 5C~  
　　实际成本与估计成本(actual cost and estimated cost) o+$7'+y1n-  
　　工资费用分配(salary costs allocation) yYH0v7vx+  
　　成本曲线(cost curve) J>bJ 449B  
　　农业生产成本(agriculture production cost) x a06i#  
　　原始成本和重置成本(original cost and replacement cost) G"XV n~]  
　　工程施工成本  ({=gw 9f  
　　直接成本与间接成本(direct cost and indirect cost) 1{r)L{]  
　　可控成本(controllable cost) q+vx_4  
　　制造费用分配(manufacturing expenses allocation) |a!fhl+  
　　理论成本与应用成本(theory cost and practice cost) }x wu*Zx  
　　辅助生产成本分配(auxiliary production cost allocation) GHeVp/u  
　　期间,费用 1wP -  
　　成本控制程序(procedure of cost control) ;{%\9nS  
　　成本记录(cost entry, cost recorder cost agenda) A`}rqhU.{-  
　　成本计算分批法(job costing method) }I2@%tt?  
　　成本计算分步法 n;T7=1_"  
　　直接人工成本差异(direct labor variance) ])!o5`ltZ  
　　成本控制方法(cost control method)