[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 | gou#zi  
　　股本 Share capital B3Yj  
　　已归还投资 Investment returned 1aAYBV<3  
　　利润分配-其他转入 Profit appropriation - other transfer in jgb>:]:  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ];|;")#=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve qZ:--,9+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7r_Y.  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund OSvv\3=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1HBdIWhHv.  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit /^d!$v  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends KLc<c1BZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,B,2t u2  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )$wX~k  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cX64 X  
　　期初未分配利润 Retained earnings, beginning of the year m>@$T x  
　　资本公积-股本溢价 Capital surplus - share premium u/@dWeY[]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve mxpncM=q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation b~Qd9Nf  
　　资本公积-股权投资准备 Capital surplus - investment reserve fYU-pdWP T  
　　资本公积-拨款转入 Capital surplus - subsidiary FDHa|<oz  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation D/jS4'$vA  
　　资本公积-其他 Capital surplus - others 41595x:  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /}]Irj
4m  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w:}RS.AK  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
=;1MpD  
　　盈余公积-储备基金 Surplus reserve - reserve fund iG[an*#X  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund wec|~Rc-  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |<@X* #X5  
　　主营业务收入 Sales s-Mzl?o  
　　主营业务成本 Cost of sales 6m$,t-f0b  
　　主营业务税金及附加 Sales tax !J}Bv  
　　营业费用 Operating expenses <tEN1i  
　　管理费用 General and administrative expenses /CtR|~wL  
　　财务费用 Financial expenses h5bQ  
　　投资收益 Investment income m|O7@N  
　　其他业务收入 Other operating income 3 *o l  
　　营业外收入 Non-operating income O;qerE?i`  
　　补贴收入 Subsidy income H1,;Xrm  
　　其他业务支出 Other operating expenses y@|gG&f T  
　　营业外支出 Non-operating expenses 8"a[W3b  
　　所得税 Income tax uC>X;<^  
　　直接人工成本差异(direct labor variance) +3 2"vq)_  
　　直接材料成本差异(direct material variance) su}> >07  
　　在产品计价(work-in-process costing) tZtyx;EP  
　　联产品成本计算(joint products costing) T(<C8  
　　生产成本汇总程序(accumulation process of procluction cost) ,H3~mq]  
　　制造费用差异(manufacturing expenses variance) =<.8  
　　实际成本与估计成本(actual cost and estimated cost) /\-qz$  
　　工资费用分配(salary costs allocation) C?bq7kD:H  
　　成本曲线(cost curve) !\a'GO[  
　　农业生产成本(agriculture production cost) b7It8  
　　原始成本和重置成本(original cost and replacement cost)  R1YRqk  
　　工程施工成本 9L}=xX`>?  
　　直接成本与间接成本(direct cost and indirect cost) sskwJu1  
　　可控成本(controllable cost) _|x b)_  
　　制造费用分配(manufacturing expenses allocation) @<ba+z>"~4  
　　理论成本与应用成本(theory cost and practice cost) K.cMuh  
　　辅助生产成本分配(auxiliary production cost allocation) 7m6@]S6  
　　期间,费用 nf5Ld"|%9  
　　成本控制程序(procedure of cost control) n>tYeN)F<  
　　成本记录(cost entry, cost recorder cost agenda) 3,8>\yf`  
　　成本计算分批法(job costing method) @N`) Z3P+  
　　成本计算分步法 Y" &&=M#  
　　直接人工成本差异(direct labor variance) QvK-3w;=  
　　成本控制方法(cost control method)