[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 ,J#5Y.  
　　股本 Share capital zc(7p;w#p  
　　已归还投资 Investment returned n#fg7d%  
　　利润分配-其他转入 Profit appropriation - other transfer in P$QfcJq&c*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $7*Ml)H!9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve MG@19R2s  
　　利润分配-提取储备基金 Profit appropriation - reserve fund S{H8}m|MW  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mnia>; 0H  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g<-cHF  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 32Z4&~I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends iB`m!g6$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &_6:TqJ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'huLv(U u  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w?C\YK F7  
　　期初未分配利润 Retained earnings, beginning of the year M
/qiA.C@W  
　　资本公积-股本溢价 Capital surplus - share premium _Owz%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve J5"*OH:f  
　　资本公积-接受现金捐赠 Capital surplus - cash donation xVPGl
U  
　　资本公积-股权投资准备 Capital surplus - investment reserve s5dh]vNN  
　　资本公积-拨款转入 Capital surplus - subsidiary VQ;=-95P  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation >4E,_`3N  
　　资本公积-其他 Capital surplus - others V]2z5u_q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $b$D[4  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (65p/$Vh  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `xr%LsNn  
　　盈余公积-储备基金 Surplus reserve - reserve fund o5R\7}]GE  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9.B7Owgr89  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (!(bysi9  
　　主营业务收入 Sales FRW.  
　　主营业务成本 Cost of sales $9~1s/('  
　　主营业务税金及附加 Sales tax )em.KbsPPF  
　　营业费用 Operating expenses >vU Hf`4T  
　　管理费用 General and administrative expenses I
Y&a!  
　　财务费用 Financial expenses SJ-Sac58r  
　　投资收益 Investment income @n (In$  
　　其他业务收入 Other operating income *Y ZLQT  
　　营业外收入 Non-operating income #u$z-M !  
　　补贴收入 Subsidy income Ah`dt8t  
　　其他业务支出 Other operating expenses 11sW$@xs 9  
　　营业外支出 Non-operating expenses QFYy$T+W  
　　所得税 Income tax =.c"&,c?L  
　　直接人工成本差异(direct labor variance) (Wqhuw!u  
　　直接材料成本差异(direct material variance) u"jnEKN0y  
　　在产品计价(work-in-process costing) :S12=sFl$  
　　联产品成本计算(joint products costing) di5_5_$`o  
　　生产成本汇总程序(accumulation process of procluction cost) [}p.*U_nw  
　　制造费用差异(manufacturing expenses variance) V]}b3Y
!(  
　　实际成本与估计成本(actual cost and estimated cost) |9I;`{@  
　　工资费用分配(salary costs allocation) [)A#9L~s=  
　　成本曲线(cost curve) `^kST><  
　　农业生产成本(agriculture production cost) ULjzhy+(8  
　　原始成本和重置成本(original cost and replacement cost) ?s]`G'=>V`  
　　工程施工成本 =.a ]?&Yyh  
　　直接成本与间接成本(direct cost and indirect cost) -wfV  
　　可控成本(controllable cost) =*Xf(mhc  
　　制造费用分配(manufacturing expenses allocation) $ Zr, -  
　　理论成本与应用成本(theory cost and practice cost) 3D0I5LF&  
　　辅助生产成本分配(auxiliary production cost allocation) |Y11sDa9h  
　　期间,费用  rE:>G]j6  
　　成本控制程序(procedure of cost control) lijy?:__  
　　成本记录(cost entry, cost recorder cost agenda) W\7*T1TDj  
　　成本计算分批法(job costing method) HV.7IyBA^  
　　成本计算分步法 P1n@E*~V5  
　　直接人工成本差异(direct labor variance) |5Pbc&mH8A  
　　成本控制方法(cost control method)