[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 dT7fyn  
　　股本 Share capital BRu}"29  
　　已归还投资 Investment returned r]\[G6mE%  
　　利润分配-其他转入 Profit appropriation - other transfer in "u~` ZV(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q Rr9|p{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ERK{smL  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $RI$VyAjD  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pd:YR;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund DcaKGjp  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit C "@>NC _  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends OMjPC_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b+whZtNk7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qrw*?6mSQ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares OzC%6;6h  
　　期初未分配利润 Retained earnings, beginning of the year h2mHbe43  
　　资本公积-股本溢价 Capital surplus - share premium 1nvT={'R  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Er@x rhH  
　　资本公积-接受现金捐赠 Capital surplus - cash donation FPK=Tr:b  
　　资本公积-股权投资准备 Capital surplus - investment reserve 8o,0= 'U  
　　资本公积-拨款转入 Capital surplus - subsidiary `/R. 5;$|  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m!<FlEkN  
　　资本公积-其他 Capital surplus - others ?rt[ a K  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve p</t##]3ks  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4`oKvL9  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve snkMxc6c[  
　　盈余公积-储备基金 Surplus reserve - reserve fund It/'R-H  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund yCkc3s|DA;  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment m$_l{|4z  
　　主营业务收入 Sales .7Qqs=Au  
　　主营业务成本 Cost of sales qu$FpOJ  
　　主营业务税金及附加 Sales tax zD8$DG8  
　　营业费用 Operating expenses N,9~J"z  
　　管理费用 General and administrative expenses #;8VBbc\^  
　　财务费用 Financial expenses B!)9 >  
　　投资收益 Investment income 1 7l?li  
　　其他业务收入 Other operating income A\7sP =  
　　营业外收入 Non-operating income @Bkg<  
　　补贴收入 Subsidy income 0lq
?l:/  
　　其他业务支出 Other operating expenses K9ih(fh)  
　　营业外支出 Non-operating expenses UL~~J[1r  
　　所得税 Income tax w-km qh  
　　直接人工成本差异(direct labor variance) &y73^"%  
　　直接材料成本差异(direct material variance) ft{i6}  
　　在产品计价(work-in-process costing) ~LFM,@  
　　联产品成本计算(joint products costing) HtE^7i*_  
　　生产成本汇总程序(accumulation process of procluction cost) n3U| d+  
　　制造费用差异(manufacturing expenses variance)  C.uv
0  
　　实际成本与估计成本(actual cost and estimated cost) I}y6ke!  
　　工资费用分配(salary costs allocation) s`,g4ce`  
　　成本曲线(cost curve) dKDCJt]t  
　　农业生产成本(agriculture production cost) VpbJe@*D  
　　原始成本和重置成本(original cost and replacement cost) %O[1yZh \  
　　工程施工成本 dn42'(p@G  
　　直接成本与间接成本(direct cost and indirect cost) 3ErV" R4"$  
　　可控成本(controllable cost) cyjgi /Z  
　　制造费用分配(manufacturing expenses allocation) v=dN$B5y3  
　　理论成本与应用成本(theory cost and practice cost) I-J%yutB  
　　辅助生产成本分配(auxiliary production cost allocation) X>yE<ni  
　　期间,费用 zh?
B-"O=5  
　　成本控制程序(procedure of cost control) qnd] UUA^  
　　成本记录(cost entry, cost recorder cost agenda) =7: }/&  
　　成本计算分批法(job costing method) #sv}%oV,F  
　　成本计算分步法 1UrkDz?X  
　　直接人工成本差异(direct labor variance) ^pfM/LQ@  
　　成本控制方法(cost control method)