[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 A76=^iw  
　　股本 Share capital )Qo6bei!  
　　已归还投资 Investment returned /q^( uWu  
　　利润分配-其他转入 Profit appropriation - other transfer in Z]6D0b  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~!uK;hI  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve </}[x2w?]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &Y,Rm78  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F8k1fmM]Y  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i.#s'm.9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $;">/"7m  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends b1^MX).vH  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @tP,l$O&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Qejzp/2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i^W\YLE  
　　期初未分配利润 Retained earnings, beginning of the year L2:C6Sc  
　　资本公积-股本溢价 Capital surplus - share premium uo%zfi?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2{%BQq>C  
　　资本公积-接受现金捐赠 Capital surplus - cash donation oi!E v_h  
　　资本公积-股权投资准备 Capital surplus - investment reserve )h/fr|  
　　资本公积-拨款转入 Capital surplus - subsidiary -}>Q0d)  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ':fVb3A[*d  
　　资本公积-其他 Capital surplus - others  d2(n3Xf  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xE} q(.]  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dW
=]|t&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +Gjy%JFp
 
　　盈余公积-储备基金 Surplus reserve - reserve fund 5=$D~>-#  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund D4S>Pkv  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment R"tLu/Sn  
　　主营业务收入 Sales ]__M*  
　　主营业务成本 Cost of sales Q[k}_1sWs$  
　　主营业务税金及附加 Sales tax Xh{EItk~oO  
　　营业费用 Operating expenses V^Nc0r   
　　管理费用 General and administrative expenses ;\H2U.  
　　财务费用 Financial expenses Vw,dHIe(3  
　　投资收益 Investment income ;+5eE`]a/L  
　　其他业务收入 Other operating income )D@ NX/}  
　　营业外收入 Non-operating income 68D.Li  
　　补贴收入 Subsidy income J" z8olV  
　　其他业务支出 Other operating expenses TN0dfba[  
　　营业外支出 Non-operating expenses Y`_6Ny="  
　　所得税 Income tax a([cuh.  
　　直接人工成本差异(direct labor variance) h qxe  
　　直接材料成本差异(direct material variance) D,R/abYZH  
　　在产品计价(work-in-process costing) .|rpj&>g  
　　联产品成本计算(joint products costing) NTn-4iJy  
　　生产成本汇总程序(accumulation process of procluction cost) .qHgQ_%  
　　制造费用差异(manufacturing expenses variance) HID;~Ne  
　　实际成本与估计成本(actual cost and estimated cost) VJPt/Dy{  
　　工资费用分配(salary costs allocation) b,!h[  
　　成本曲线(cost curve) %II |;<  
　　农业生产成本(agriculture production cost) Dl7#h,GTc<  
　　原始成本和重置成本(original cost and replacement cost)  jfI|( P  
　　工程施工成本 :_vf1>[  
　　直接成本与间接成本(direct cost and indirect cost) z7GLpTa  
　　可控成本(controllable cost) PB`94W  
　　制造费用分配(manufacturing expenses allocation) VbZZ=q=Kd  
　　理论成本与应用成本(theory cost and practice cost) /|>z7#?m^  
　　辅助生产成本分配(auxiliary production cost allocation) P ^D\znvc  
　　期间,费用 9iGJYMWf  
　　成本控制程序(procedure of cost control) :lcoSJ  
　　成本记录(cost entry, cost recorder cost agenda) BK-{z).)  
　　成本计算分批法(job costing method) w 5,-+&;  
　　成本计算分步法 9_&.G4%V  
　　直接人工成本差异(direct labor variance) k6$.pCH6  
　　成本控制方法(cost control method)