[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 >@:667i,`  
　　股本 Share capital OgTSx  
　　已归还投资 Investment returned o]p#%B?mZ  
　　利润分配-其他转入 Profit appropriation - other transfer in <4sj@C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ik-oI=>.  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 59K}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _2; ^v`[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'oCm.~;_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund p~FQcW'a~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 9[,s4sxH  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends p}f-c  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F1\`l{B,\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O*ImLR)i+s  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fK);!Hh  
　　期初未分配利润 Retained earnings, beginning of the year Kc-4W6?$  
　　资本公积-股本溢价 Capital surplus - share premium gs-@hR.,s0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hLSTSD}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ennR@pg  
　　资本公积-股权投资准备 Capital surplus - investment reserve \{:%v#ZZ  
　　资本公积-拨款转入 Capital surplus - subsidiary $59nu7yr  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation '6+Edu~Ho)  
　　资本公积-其他 Capital surplus - others Y.(v{l  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >6k}HrS1V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
jwq\stjD  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hRRkFz/0&  
　　盈余公积-储备基金 Surplus reserve - reserve fund _o&94&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund k=ts&9\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]ZDTn  
　　主营业务收入 Sales =g >.X9lr  
　　主营业务成本 Cost of sales ]79~:m[C  
　　主营业务税金及附加 Sales tax **.:)  
　　营业费用 Operating expenses OWZS3Y+  
　　管理费用 General and administrative expenses keaj3#O  
　　财务费用 Financial expenses &0JK38(  
　　投资收益 Investment income IO*l vy  
　　其他业务收入 Other operating income Ma>:_0I5  
　　营业外收入 Non-operating income f.J9) lfb  
　　补贴收入 Subsidy income E*OG-r   
　　其他业务支出 Other operating expenses K]ca4Z  
　　营业外支出 Non-operating expenses kq>GMUl~@  
　　所得税 Income tax gA{'Q\  
　　直接人工成本差异(direct labor variance) 3;y_qwA  
　　直接材料成本差异(direct material variance) TR~|c|B  
　　在产品计价(work-in-process costing) b~jIv:9T  
　　联产品成本计算(joint products costing) r?>Vx-  
　　生产成本汇总程序(accumulation process of procluction cost) @81-kdTx  
　　制造费用差异(manufacturing expenses variance) (1rJFl!  
　　实际成本与估计成本(actual cost and estimated cost) r)OO&. P@j  
　　工资费用分配(salary costs allocation) A*a7\id!y  
　　成本曲线(cost curve) 8W;xi:CC  
　　农业生产成本(agriculture production cost) E2kW=6VO>|  
　　原始成本和重置成本(original cost and replacement cost) phr2X*Z/)Y  
　　工程施工成本 IF5sqv  
　　直接成本与间接成本(direct cost and indirect cost) Ap%d<\,Z  
　　可控成本(controllable cost) \Bt=bu>Z  
　　制造费用分配(manufacturing expenses allocation) R!@|6=]iG  
　　理论成本与应用成本(theory cost and practice cost) h4tC. i~k  
　　辅助生产成本分配(auxiliary production cost allocation) )@!~8<_"  
　　期间,费用 u1tq2"D8  
　　成本控制程序(procedure of cost control) E2Us#a  
　　成本记录(cost entry, cost recorder cost agenda) IhUW=1&J  
　　成本计算分批法(job costing method) $pjf#P8U  
　　成本计算分步法 {,i=>%X*  
　　直接人工成本差异(direct labor variance) mm_^gQ,`  
　　成本控制方法(cost control method)