[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#4kY R{  
　　股本 Share capital ZbKg~jdF  
　　已归还投资 Investment returned KMax$  
　　利润分配-其他转入 Profit appropriation - other transfer in \s\?l(ooq"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;!Fn1|)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve oQJtUP%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =7UsVn#o  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "\yT7?},  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xyXa .  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,PDQzJY  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~a2}(]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ftSW (og  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #GFr`o0$^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <1TAw.  
　　期初未分配利润 Retained earnings, beginning of the year &UFZS94@r  
　　资本公积-股本溢价 Capital surplus - share premium CWKm(@"5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M"L=L5OH-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <C*hokqqP  
　　资本公积-股权投资准备 Capital surplus - investment reserve \Vk:93OH21  
　　资本公积-拨款转入 Capital surplus - subsidiary c &c@M$  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'Pbr v  
　　资本公积-其他 Capital surplus - others 8eRLy/`gd  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q,E o mt  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [nh>vqum  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /x *3}oI  
　　盈余公积-储备基金 Surplus reserve - reserve fund v"0J&7!J  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3OB"#Ap8<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #\ErY3k6&  
　　主营业务收入 Sales lU]nd[x  
　　主营业务成本 Cost of sales 4<v&S2Yq  
　　主营业务税金及附加 Sales tax ~}Pfu  
　　营业费用 Operating expenses % ]U  
　　管理费用 General and administrative expenses n=q76W\  
　　财务费用 Financial expenses !()Qm,1u  
　　投资收益 Investment income 0"SU_jQzv  
　　其他业务收入 Other operating income fV~[;e;U.  
　　营业外收入 Non-operating income Iu6   
　　补贴收入 Subsidy income fN2lLn9/u  
　　其他业务支出 Other operating expenses y1#1Ne_  
　　营业外支出 Non-operating expenses B< C&xDRZ0  
　　所得税 Income tax Ho]su?  
　　直接人工成本差异(direct labor variance) Zwx%7l;C  
　　直接材料成本差异(direct material variance) B-mowmJ3dg  
　　在产品计价(work-in-process costing) \{YU wKK/A  
　　联产品成本计算(joint products costing) Uw:"n]G]D?  
　　生产成本汇总程序(accumulation process of procluction cost) l+b~KU7~l  
　　制造费用差异(manufacturing expenses variance) {4PwLCy  
　　实际成本与估计成本(actual cost and estimated cost) MqMQtU9w  
　　工资费用分配(salary costs allocation) 'c~4+o4co  
　　成本曲线(cost curve) % l%HHT  
　　农业生产成本(agriculture production cost) 1.>m@
Slr>  
　　原始成本和重置成本(original cost and replacement cost) &M[?h}B6  
　　工程施工成本 VtohL+  
　　直接成本与间接成本(direct cost and indirect cost) %}T6]S)%u  
　　可控成本(controllable cost) "Y.y:Vv;  
　　制造费用分配(manufacturing expenses allocation) \)Cl%Em   
　　理论成本与应用成本(theory cost and practice cost) [-x7_=E#  
　　辅助生产成本分配(auxiliary production cost allocation) p]"4#q\(  
　　期间,费用 5-A\9UC*@  
　　成本控制程序(procedure of cost control) e#q}F>/L  
　　成本记录(cost entry, cost recorder cost agenda) dF2RH)U d  
　　成本计算分批法(job costing method) tl>7^hH  
　　成本计算分步法 J~- 4C)  
　　直接人工成本差异(direct labor variance) d"Y{UE  
　　成本控制方法(cost control method)