[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 %X%f0J  
　　股本 Share capital
meThjC
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　　已归还投资 Investment returned <1x u&Z7  
　　利润分配-其他转入 Profit appropriation - other transfer in /Zx"BSu
 
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B !
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　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Wap\J7NY  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9j-;-`$S  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f= }!c*l"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund JLu$UR4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit n3eWqwQ$5  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4[%_Bnv#AJ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y(T$k9%}+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends el<[Ng[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &Akw V-  
　　期初未分配利润 Retained earnings, beginning of the year X_rv}  
　　资本公积-股本溢价 Capital surplus - share premium sdd%u~4,X  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d5{RIM|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation u 'T>Y1I  
　　资本公积-股权投资准备 Capital surplus - investment reserve fmLDufx  
　　资本公积-拨款转入 Capital surplus - subsidiary wLE|J9t%Ea  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ALInJ{X  
　　资本公积-其他 Capital surplus - others >*+n`"6  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c0X1})q$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W%9~'pXgB  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?a?4;Y!  
　　盈余公积-储备基金 Surplus reserve - reserve fund NNJQDkO-I  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3fYfj  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment "s`#`'  
　　主营业务收入 Sales Go]y{9+(7  
　　主营业务成本 Cost of sales l6MBnvi  
　　主营业务税金及附加 Sales tax 6vU%Y_n=y]  
　　营业费用 Operating expenses AnZy oa  
　　管理费用 General and administrative expenses rV-Xsf7Z  
　　财务费用 Financial expenses a|]}uFr  
　　投资收益 Investment income "/taatcH  
　　其他业务收入 Other operating income !SLfAFcS  
　　营业外收入 Non-operating income cb. -AlqQ  
　　补贴收入 Subsidy income 3YUF\L]yyw  
　　其他业务支出 Other operating expenses FysIN~  
　　营业外支出 Non-operating expenses ChNT;G<6$  
　　所得税 Income tax k@ >(sXs  
　　直接人工成本差异(direct labor variance) +lf`Dd3  
　　直接材料成本差异(direct material variance) {9Q**U`w  
　　在产品计价(work-in-process costing) Q } 0_}W  
　　联产品成本计算(joint products costing) i"4;{C{s  
　　生产成本汇总程序(accumulation process of procluction cost) $HRl:KDdP~  
　　制造费用差异(manufacturing expenses variance) T=g2gmo9  
　　实际成本与估计成本(actual cost and estimated cost) "b)EH/s  
　　工资费用分配(salary costs allocation) (8NE'd8  
　　成本曲线(cost curve) q+?q[ :nR-  
　　农业生产成本(agriculture production cost) usi3z9P>n  
　　原始成本和重置成本(original cost and replacement cost) :C&6M79k  
　　工程施工成本  Tx'anP  
　　直接成本与间接成本(direct cost and indirect cost) .^ba*qb`{  
　　可控成本(controllable cost) N6*FlG-  
　　制造费用分配(manufacturing expenses allocation) a:1$idj  
　　理论成本与应用成本(theory cost and practice cost) ,~Lx7 5{  
　　辅助生产成本分配(auxiliary production cost allocation) - Sn]`  
　　期间,费用 .`&k`  
　　成本控制程序(procedure of cost control) @FRas00)|  
　　成本记录(cost entry, cost recorder cost agenda) 4P7r\hs  
　　成本计算分批法(job costing method) <e@4;Z(h04  
　　成本计算分步法 q$<VLrx  
　　直接人工成本差异(direct labor variance) _X{ GZJm  
　　成本控制方法(cost control method)