[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 15)=>=1mR.  
　　股本 Share capital I8Y[d$z  
　　已归还投资 Investment returned pV=X  
　　利润分配-其他转入 Profit appropriation - other transfer in vAy`8Q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #?@k=e\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6*A S4 l  
　　利润分配-提取储备基金 Profit appropriation - reserve fund W
W:@%cQ@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q-KN{y/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C8 m8ys  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit j;=+5PY  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends {[m %1O1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve erdWGUfQOe  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vh"zYl`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares NFDi2L>Ba  
　　期初未分配利润 Retained earnings, beginning of the year jI_TN5  
　　资本公积-股本溢价 Capital surplus - share premium I%h9V([  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }mxy6m ,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0vqXLFf   
　　资本公积-股权投资准备 Capital surplus - investment reserve 2~<?E`+  
　　资本公积-拨款转入 Capital surplus - subsidiary 1,p7Sl^h  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation R Q X  
　　资本公积-其他 Capital surplus - others RnE=T/VZJ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
Dr^#e  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m;>HUTj  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .8<bz4  
　　盈余公积-储备基金 Surplus reserve - reserve fund ac6L3=u
\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q0Y0Zt,h  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment RCsQLKqF  
　　主营业务收入 Sales *T$` 5|  
　　主营业务成本 Cost of sales )V*Z|,#no  
　　主营业务税金及附加 Sales tax WtN o@e'  
　　营业费用 Operating expenses +t({:>E  
　　管理费用 General and administrative expenses r{pTMcDS  
　　财务费用 Financial expenses *r6+Vz  
　　投资收益 Investment income <{Wsh#7}.  
　　其他业务收入 Other operating income AMp[f%X  
　　营业外收入 Non-operating income *[]7l]XK.  
　　补贴收入 Subsidy income u7=`u/  
　　其他业务支出 Other operating expenses zF[kb%o  
　　营业外支出 Non-operating expenses +?5nkhH  
　　所得税 Income tax gI~Ru8  
　　直接人工成本差异(direct labor variance) B<SuNbR  
　　直接材料成本差异(direct material variance) c:.k2u  
　　在产品计价(work-in-process costing) r?{tu82#i  
　　联产品成本计算(joint products costing) Wsyq  
　　生产成本汇总程序(accumulation process of procluction cost) lEL&tZ}  
　　制造费用差异(manufacturing expenses variance) ykrb/j|rK  
　　实际成本与估计成本(actual cost and estimated cost) ftw\oGrS  
　　工资费用分配(salary costs allocation) FaYD a  
　　成本曲线(cost curve) _5uzu6:y  
　　农业生产成本(agriculture production cost) M.O3QKU4  
　　原始成本和重置成本(original cost and replacement cost) 9XImg
eAs  
　　工程施工成本 '#mv-/<t*  
　　直接成本与间接成本(direct cost and indirect cost) -/*-e /+b  
　　可控成本(controllable cost) I,OEor6%R(  
　　制造费用分配(manufacturing expenses allocation) Xp"ZK=r  
　　理论成本与应用成本(theory cost and practice cost) ^a#Vp  
　　辅助生产成本分配(auxiliary production cost allocation) hg_@Ui@[z  
　　期间,费用 jc)[5i0  
　　成本控制程序(procedure of cost control) d#9 \]Ul&  
　　成本记录(cost entry, cost recorder cost agenda) W-ErzX  
　　成本计算分批法(job costing method) Oz<{B]pEul  
　　成本计算分步法 `?+lM  
　　直接人工成本差异(direct labor variance) w#_/CUL  
　　成本控制方法(cost control method)