[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 MMlryn||1  
　　股本 Share capital 4=/5  
　　已归还投资 Investment returned zVN/|[KP4  
　　利润分配-其他转入 Profit appropriation - other transfer in tLCu7%P>  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9V
&}%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3m3ljy  
　　利润分配-提取储备基金 Profit appropriation - reserve fund N(i%Oxp1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \f| Hk*@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j"(o>bv7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +&hhj~I.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $VEG1]/svp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5ncjv@Aa  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \H(r }D$u<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares k=;>*:D%  
　　期初未分配利润 Retained earnings, beginning of the year @1+C*  
　　资本公积-股本溢价 Capital surplus - share premium ;R[  xo!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @z $,KUH  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \8j5b+  
　　资本公积-股权投资准备 Capital surplus - investment reserve <Z{pjJ/  
　　资本公积-拨款转入 Capital surplus - subsidiary HIiMq'H^  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation k3[rO}>s  
　　资本公积-其他 Capital surplus - others x_za R}WI  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3OnIAk3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve be&5vl  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve PJd7t%m;  
　　盈余公积-储备基金 Surplus reserve - reserve fund (Hk4~v6pqC  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
zED#+-7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment N:R6 b5 =}  
　　主营业务收入 Sales NUxOU>f  
　　主营业务成本 Cost of sales &UzeNL"]  
　　主营业务税金及附加 Sales tax U-RR>j  
　　营业费用 Operating expenses D5]AL5=Xt2  
　　管理费用 General and administrative expenses qHwHP  1  
　　财务费用 Financial expenses ]5(T{  
　　投资收益 Investment income k^<s
|8Y  
　　其他业务收入 Other operating income `O~NT'Ed8  
　　营业外收入 Non-operating income 7D'-^#S5  
　　补贴收入 Subsidy income i4<&zj})  
　　其他业务支出 Other operating expenses fZQL!j4  
　　营业外支出 Non-operating expenses 'iQ
  
　　所得税 Income tax y{ &k`H  
　　直接人工成本差异(direct labor variance) $;O-1# ]  
　　直接材料成本差异(direct material variance) vjo@aY.x  
　　在产品计价(work-in-process costing) }"} z7Xb0  
　　联产品成本计算(joint products costing) lKVy{X3]*  
　　生产成本汇总程序(accumulation process of procluction cost) )"(
ojh  
　　制造费用差异(manufacturing expenses variance) 3k YVk  
　　实际成本与估计成本(actual cost and estimated cost)
+Dvdv<+  
　　工资费用分配(salary costs allocation) yf|,/{S  
　　成本曲线(cost curve) cnJL*{H<2  
　　农业生产成本(agriculture production cost) >L5fc".  
　　原始成本和重置成本(original cost and replacement cost) \VY!= 9EV  
　　工程施工成本 _(J;!,  
　　直接成本与间接成本(direct cost and indirect cost) 0[A4k:  
　　可控成本(controllable cost) ]JGh[B1gh  
　　制造费用分配(manufacturing expenses allocation) Xk2M.:3`  
　　理论成本与应用成本(theory cost and practice cost) P:~Xaz\F  
　　辅助生产成本分配(auxiliary production cost allocation) T6/d[SH>  
　　期间,费用 VSm[80iR0  
　　成本控制程序(procedure of cost control) !v/j*'L<M}  
　　成本记录(cost entry, cost recorder cost agenda) cL+--$L  
　　成本计算分批法(job costing method) )gX7qQ  
　　成本计算分步法 >Xz=E0;^Ua  
　　直接人工成本差异(direct labor variance) 8PN/*Sa  
　　成本控制方法(cost control method)