[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 /64^5DjTh  
　　股本 Share capital /4wm}g9  
　　已归还投资 Investment returned mBD!:V'  
　　利润分配-其他转入 Profit appropriation - other transfer in dwf #~7h_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tnKpn-LPA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve l/y Kc8^<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund F]dd>#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {C,1w  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2y .-4?e  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #:Sy`G6!?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 99+/W*C  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]<o.aMdV  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [M8qU$&?]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X T)hPwg.  
　　期初未分配利润 Retained earnings, beginning of the year X{9JSq  
　　资本公积-股本溢价 Capital surplus - share premium dWq/)%@t  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \
3js}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 9 FFfRIVY  
　　资本公积-股权投资准备 Capital surplus - investment reserve k1LtqV  
　　资本公积-拨款转入 Capital surplus - subsidiary )2<B$p  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
0D]Yz`n3  
　　资本公积-其他 Capital surplus - others JK'_P}[]I  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O>"r. sR  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~gLEhtW  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve L]L~TA<D9i  
　　盈余公积-储备基金 Surplus reserve - reserve fund < 4EB|@E  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ymk
4Cu.s  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment uYFcq  
　　主营业务收入 Sales
<*6y`X  
　　主营业务成本 Cost of sales j O5:{%  
　　主营业务税金及附加 Sales tax ~jRk10T(B  
　　营业费用 Operating expenses }T1Xds8w)t  
　　管理费用 General and administrative expenses a@a1 TpLQ  
　　财务费用 Financial expenses :x* |lz[  
　　投资收益 Investment income >I66R;  
　　其他业务收入 Other operating income [Yahxw}  
　　营业外收入 Non-operating income /NN[gz  
　　补贴收入 Subsidy income 5 1CU@1Ie  
　　其他业务支出 Other operating expenses )zc8bS  
　　营业外支出 Non-operating expenses I?B,rT3h  
　　所得税 Income tax s2' :&5(  
　　直接人工成本差异(direct labor variance) OSh mrz28  
　　直接材料成本差异(direct material variance) %OfDTs  
　　在产品计价(work-in-process costing) 51;%\@=  
　　联产品成本计算(joint products costing) `S~@ FX  
　　生产成本汇总程序(accumulation process of procluction cost) /CQQ^/  
　　制造费用差异(manufacturing expenses variance) x8rFMR#S=  
　　实际成本与估计成本(actual cost and estimated cost) h C`p<jp/  
　　工资费用分配(salary costs allocation) YQ8x6AJ  
　　成本曲线(cost curve) 8 IIdNd  
　　农业生产成本(agriculture production cost) H7X xME  
　　原始成本和重置成本(original cost and replacement cost) 
ht74h  
　　工程施工成本 '/qe#S  
　　直接成本与间接成本(direct cost and indirect cost) "a`0w9Mm}  
　　可控成本(controllable cost) 8wx#,Xa  
　　制造费用分配(manufacturing expenses allocation) !
)*T  
　　理论成本与应用成本(theory cost and practice cost) o)'=D(  
　　辅助生产成本分配(auxiliary production cost allocation) u1|Y;*  
　　期间,费用 Jm1AJ4mw  
　　成本控制程序(procedure of cost control)
PG~m-W+  
　　成本记录(cost entry, cost recorder cost agenda) Ckl]fy@D}  
　　成本计算分批法(job costing method) =smY/q^3  
　　成本计算分步法 s8I77._s  
　　直接人工成本差异(direct labor variance) nF[eb{GR`  
　　成本控制方法(cost control method)