[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 mM r$~^P:  
　　股本 Share capital {9FL}Jrt  
　　已归还投资 Investment returned C/4r3A/u  
　　利润分配-其他转入 Profit appropriation - other transfer in h[;DRD!Z  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {
"2Hv;x  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <TTBIXV  
　　利润分配-提取储备基金 Profit appropriation - reserve fund r>}z|I'  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6!HYx  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;H3~r^>c  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit rd;E /:`5  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z2 Vri  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h1)ny1;  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CTe!jMZ=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $:yI e.F  
　　期初未分配利润 Retained earnings, beginning of the year V|TD+7.`QB  
　　资本公积-股本溢价 Capital surplus - share premium J/QqwoR  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
8>9MeDE  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (f2r4Io|}  
　　资本公积-股权投资准备 Capital surplus - investment reserve dlA0&;}z  
　　资本公积-拨款转入 Capital surplus - subsidiary C[';B)a  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]T{v~]7:{  
　　资本公积-其他 Capital surplus - others xSqr=^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 53$;ZO3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vQGv4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2r!- zEV  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4:Oq(e_(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,|GjrT{vf  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment vw$b]MO!  
　　主营业务收入 Sales J7sH]  
　　主营业务成本 Cost of sales 1>/ iYf  
　　主营业务税金及附加 Sales tax c_ >AbF{  
　　营业费用 Operating expenses gi>W&6  
　　管理费用 General and administrative expenses LqXVi 80  
　　财务费用 Financial expenses iUFG!,+d  
　　投资收益 Investment income ~xv3R  
　　其他业务收入 Other operating income 6b%IPbb  
　　营业外收入 Non-operating income  7|yEf  
　　补贴收入 Subsidy income 7[mP@ {  
　　其他业务支出 Other operating expenses i8KoJY"  
　　营业外支出 Non-operating expenses NHQoP&OG  
　　所得税 Income tax "[rz*[o8I  
　　直接人工成本差异(direct labor variance) RUq[HxF) 6  
　　直接材料成本差异(direct material variance) } ,^p
{J/  
　　在产品计价(work-in-process costing) ;<GK{8  
　　联产品成本计算(joint products costing) #k1IrqU p  
　　生产成本汇总程序(accumulation process of procluction cost) t%O)Ti  
　　制造费用差异(manufacturing expenses variance) b@Dt]6_UL  
　　实际成本与估计成本(actual cost and estimated cost) R)4,f~@"  
　　工资费用分配(salary costs allocation) .'.bokl/  
　　成本曲线(cost curve) JIjo^zOXsc  
　　农业生产成本(agriculture production cost) ao0^;  
　　原始成本和重置成本(original cost and replacement cost) Pe-rwM  
　　工程施工成本 ^(Z%,j3O  
　　直接成本与间接成本(direct cost and indirect cost) &E
YoviFp  
　　可控成本(controllable cost) XH(-anU"!P  
　　制造费用分配(manufacturing expenses allocation) +6}CNC9Mp  
　　理论成本与应用成本(theory cost and practice cost) acar-11_o/  
　　辅助生产成本分配(auxiliary production cost allocation) s(ap~UCOw  
　　期间,费用 .S1MxZhbP  
　　成本控制程序(procedure of cost control) 1M6^Brx  
　　成本记录(cost entry, cost recorder cost agenda) HO_(it \  
　　成本计算分批法(job costing method) {2QP6XsJ  
　　成本计算分步法 .LDp.#d9r1  
　　直接人工成本差异(direct labor variance) BPl% SL  
　　成本控制方法(cost control method)