[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 ]9l=geZd%;  
　　股本 Share capital fY}e.lD  
　　已归还投资 Investment returned D( <_1  
　　利润分配-其他转入 Profit appropriation - other transfer in u/hFf3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T,TKt%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zq8z#FN  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =L#tSa=M"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =L 7scv%i  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8]YFlW9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )z=`,\&p:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @j K7bab:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :05>~bn>pC  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E;@`{ v  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G!ty@ Fx  
　　期初未分配利润 Retained earnings, beginning of the year 53=VIN]  
　　资本公积-股本溢价 Capital surplus - share premium 7
1z$a  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ${8 1~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation OU]!2[7c  
　　资本公积-股权投资准备 Capital surplus - investment reserve ";J1$a  
　　资本公积-拨款转入 Capital surplus - subsidiary DQ?'f@I& *  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation D`o*OlU  
　　资本公积-其他 Capital surplus - others `|8)A)ZVT  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0mF3Vs`-Q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jI_TN5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I%h9V([  
　　盈余公积-储备基金 Surplus reserve - reserve fund }mxy6m ,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0vqXLFf   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2~<?E`+  
　　主营业务收入 Sales 9F(<n  
　　主营业务成本 Cost of sales Z
oh2m`6  
　　主营业务税金及附加 Sales tax ^+Ie   
　　营业费用 Operating expenses ?}D@{%O3T  
　　管理费用 General and administrative expenses 5%rD7/7N  
　　财务费用 Financial expenses |O%`-2p]p  
　　投资收益 Investment income pUZbZ U  
　　其他业务收入 Other operating income :tu6'X\k  
　　营业外收入 Non-operating income ~]*P/'-{#  
　　补贴收入 Subsidy income ?dl7!I@<E<  
　　其他业务支出 Other operating expenses 9*h?g+\  
　　营业外支出 Non-operating expenses z:ue]7(.  
　　所得税 Income tax 21O!CvX  
　　直接人工成本差异(direct labor variance) <Qe30_<K  
　　直接材料成本差异(direct material variance) lM3UjR|@  
　　在产品计价(work-in-process costing) *r6+Vz  
　　联产品成本计算(joint products costing) ^%@(>:)0  
　　生产成本汇总程序(accumulation process of procluction cost) AMp[f%X  
　　制造费用差异(manufacturing expenses variance) *[]7l]XK.  
　　实际成本与估计成本(actual cost and estimated cost) T$U,rOB"  
　　工资费用分配(salary costs allocation) QmvhmsDL  
　　成本曲线(cost curve) YLVIn_\}  
　　农业生产成本(agriculture production cost) h\Ck""&  
　　原始成本和重置成本(original cost and replacement cost) N?eWf +C  
　　工程施工成本 4nmc(CHQ:  
　　直接成本与间接成本(direct cost and indirect cost) 2j9Mr  
　　可控成本(controllable cost) ;f:}gMK  
　　制造费用分配(manufacturing expenses allocation) X-|Lg.s  
　　理论成本与应用成本(theory cost and practice cost) Z 7rVM  
　　辅助生产成本分配(auxiliary production cost allocation) OGw =e{  
　　期间,费用 ng(STvSh:  
　　成本控制程序(procedure of cost control) FaYD a  
　　成本记录(cost entry, cost recorder cost agenda) _5uzu6:y  
　　成本计算分批法(job costing method) aF7" 4^P  
　　成本计算分步法 cs `T7?>  
　　直接人工成本差异(direct labor variance) ijOUv6=-  
　　成本控制方法(cost control method)