[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 irzWk3@:  
　　股本 Share capital dn=g!=  
　　已归还投资 Investment returned }9(:W</}  
　　利润分配-其他转入 Profit appropriation - other transfer in LgoUD*MbQ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l":Z. J  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {@<EV
w  
　　利润分配-提取储备基金 Profit appropriation - reserve fund e/
V8lo  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4[m4u6z=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _cXLQ)-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $5#+;A'Q+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ik|iAWy  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -$_h]x* W  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \Y}neh
xG@  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  Q ,)}t  
　　期初未分配利润 Retained earnings, beginning of the year 5y|/}D>  
　　资本公积-股本溢价 Capital surplus - share premium Y,C3E>}Dq  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +"2IQme5  
　　资本公积-接受现金捐赠 Capital surplus - cash donation EX^j^#N  
　　资本公积-股权投资准备 Capital surplus - investment reserve M}tr*L  
　　资本公积-拨款转入 Capital surplus - subsidiary 6/eh~ME=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation j`kw2 (  
　　资本公积-其他 Capital surplus - others A{b?ZT~2]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve I:%O`F  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X'h J&-[P  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve gdyP,zMD7  
　　盈余公积-储备基金 Surplus reserve - reserve fund vFGFFA/K}N  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O U3KB  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment dzPwlCC%-  
　　主营业务收入 Sales }[*BC5{>  
　　主营业务成本 Cost of sales y%x2  
　　主营业务税金及附加 Sales tax 3xGk@ 333  
　　营业费用 Operating expenses 6@@J>S>  
　　管理费用 General and administrative expenses !|gln)
|A  
　　财务费用 Financial expenses SB'$?Kh  
　　投资收益 Investment income geRD2`3;  
　　其他业务收入 Other operating income `FL!L59nz  
　　营业外收入 Non-operating income /`V:;  
　　补贴收入 Subsidy income i@}/KT  
　　其他业务支出 Other operating expenses nWAx!0G  
　　营业外支出 Non-operating expenses {`vv-[j|  
　　所得税 Income tax S+EC!;@Xg  
　　直接人工成本差异(direct labor variance) [#emm
1k  
　　直接材料成本差异(direct material variance) 2qD80W<1  
　　在产品计价(work-in-process costing) PI0[  
　　联产品成本计算(joint products costing) Q (Dp116  
　　生产成本汇总程序(accumulation process of procluction cost) ]Kb3'je  
　　制造费用差异(manufacturing expenses variance) &\, ZtaB  
　　实际成本与估计成本(actual cost and estimated cost) > %U
  
　　工资费用分配(salary costs allocation) 0*KU"J cXd  
　　成本曲线(cost curve) m# ]VdO'f  
　　农业生产成本(agriculture production cost) A<zSh}eh6  
　　原始成本和重置成本(original cost and replacement cost) OK}+:Y  
　　工程施工成本 n-7|{1U  
　　直接成本与间接成本(direct cost and indirect cost) ^gpswhp 5  
　　可控成本(controllable cost) LL1HDG>l  
　　制造费用分配(manufacturing expenses allocation) ]"< `^  
　　理论成本与应用成本(theory cost and practice cost) )0I;+9:D=  
　　辅助生产成本分配(auxiliary production cost allocation) R8lBhLs  
　　期间,费用 s5TPecd  
　　成本控制程序(procedure of cost control) C4 &1M  
　　成本记录(cost entry, cost recorder cost agenda) \)pT+QxZ  
　　成本计算分批法(job costing method) /M;A)z  
　　成本计算分步法 420cJ{;A  
　　直接人工成本差异(direct labor variance) W/m,qilQI  
　　成本控制方法(cost control method)