[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 ^)UX#D3b  
　　股本 Share capital %6W%-`  
　　已归还投资 Investment returned fgoLN\  
　　利润分配-其他转入 Profit appropriation - other transfer in .]e_je_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >/4N:=.h  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v{X<6^g  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }0IeKpu5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :2.<JUDM  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !<3!ORFO  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit SU5O+;{`'  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends EeR}34  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2e9.U/9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !pZ<{|cH  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UDT\X
c  
　　期初未分配利润 Retained earnings, beginning of the year aD+4uGN  
　　资本公积-股本溢价 Capital surplus - share premium b
O` SBq$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KL yI*`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation zP&D
  
　　资本公积-股权投资准备 Capital surplus - investment reserve /
Nkxb&  
　　资本公积-拨款转入 Capital surplus - subsidiary @'9m()%-]g  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Xp.$FJ1)  
　　资本公积-其他 Capital surplus - others klR\7+lK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [w90gp1O[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8'"=y}]H~  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dmWCNeja.  
　　盈余公积-储备基金 Surplus reserve - reserve fund '3b'moy  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund U=WS ]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ob;O,&e0>  
　　主营业务收入 Sales +s;>@j()V  
　　主营业务成本 Cost of sales a4[t3U  
　　主营业务税金及附加 Sales tax .e5d#gE0  
　　营业费用 Operating expenses ^=k=;   
　　管理费用 General and administrative expenses ed2r<H$  
　　财务费用 Financial expenses >6R3KJe  
　　投资收益 Investment income 4f&"1:  
　　其他业务收入 Other operating income l,*5*1lM  
　　营业外收入 Non-operating income npd:aGx  
　　补贴收入 Subsidy income THlQifA!  
　　其他业务支出 Other operating expenses 6e8 gFQ"w2  
　　营业外支出 Non-operating expenses :(\JY?+w  
　　所得税 Income tax a^8PB|G  
　　直接人工成本差异(direct labor variance) wB bCGU  
　　直接材料成本差异(direct material variance) d'"|Qg_'  
　　在产品计价(work-in-process costing) /,_m\JkwL  
　　联产品成本计算(joint products costing) "BVp37m;?  
　　生产成本汇总程序(accumulation process of procluction cost)  T  5F)  
　　制造费用差异(manufacturing expenses variance) -p?&vQDo`  
　　实际成本与估计成本(actual cost and estimated cost) ~yt7L,OQ
 
　　工资费用分配(salary costs allocation)  l 5 ]  
　　成本曲线(cost curve) 9Z21|
5  
　　农业生产成本(agriculture production cost) !B92W  
　　原始成本和重置成本(original cost and replacement cost) ]}kw'&   
　　工程施工成本 pztfm'  
　　直接成本与间接成本(direct cost and indirect cost) v[2&0&!K#  
　　可控成本(controllable cost) P2@Z7DhQ  
　　制造费用分配(manufacturing expenses allocation) Wb>;L@jB7  
　　理论成本与应用成本(theory cost and practice cost)  Q6RTH  
　　辅助生产成本分配(auxiliary production cost allocation) Mg2e0}{  
　　期间,费用 ?5jLN&A3 G  
　　成本控制程序(procedure of cost control) p="0Y<2l  
　　成本记录(cost entry, cost recorder cost agenda) b50mMWtG  
　　成本计算分批法(job costing method) hbg$u$1`,  
　　成本计算分步法 +TyN;e  
　　直接人工成本差异(direct labor variance) aL_/2/@X8  
　　成本控制方法(cost control method)