[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 U6c@Et,  
　　股本 Share capital `2e_ L  
　　已归还投资 Investment returned yquAr$L!  
　　利润分配-其他转入 Profit appropriation - other transfer in {=iyK/Uf  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #9,=Owup  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .1{l[[= W  
　　利润分配-提取储备基金 Profit appropriation - reserve fund K~3Ebr  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &F`L}#oL&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,J&9kYz  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 
P5P<"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends cm,4&x6  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uY]T:UVk
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QTE:K?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y/D-V  
　　期初未分配利润 Retained earnings, beginning of the year dN0mYlu1|  
　　资本公积-股本溢价 Capital surplus - share premium ,5. <oDH  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I&\4C.\>  
　　资本公积-接受现金捐赠 Capital surplus - cash donation xW0Z'==  
　　资本公积-股权投资准备 Capital surplus - investment reserve CW;m  
　　资本公积-拨款转入 Capital surplus - subsidiary /GN4I!LA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation L#!$hq9{_  
　　资本公积-其他 Capital surplus - others Ro~fvL~Ps  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *{nunb>WO  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ib; yu_  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oLw|uU-
|  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1a*6ZGk.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund u GAh7Sop  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment x=vK EyS@  
　　主营业务收入 Sales O{u[+
g  
　　主营业务成本 Cost of sales i7s\CY  
　　主营业务税金及附加 Sales tax {#9,j]<  
　　营业费用 Operating expenses +`Fb_m)f  
　　管理费用 General and administrative expenses Oq}ip  
　　财务费用 Financial expenses Z
/c_kf[  
　　投资收益 Investment income \OA L Or  
　　其他业务收入 Other operating income Q0WY$w1<  
　　营业外收入 Non-operating income W #47Cz  
　　补贴收入 Subsidy income r@Nl2  
　　其他业务支出 Other operating expenses wonYm27f  
　　营业外支出 Non-operating expenses ,(;5%+#n  
　　所得税 Income tax 4i`S+`#  
　　直接人工成本差异(direct labor variance) k:mlt:  
　　直接材料成本差异(direct material variance) 82s5VQ6  
　　在产品计价(work-in-process costing) I{EI HD<  
　　联产品成本计算(joint products costing) OW#_ty_ul  
　　生产成本汇总程序(accumulation process of procluction cost) #// %&k  
　　制造费用差异(manufacturing expenses variance) rmQ\RP W  
　　实际成本与估计成本(actual cost and estimated cost) BCBUb  
　　工资费用分配(salary costs allocation) Pa
[?L:E  
　　成本曲线(cost curve) (V)9s\Le_  
　　农业生产成本(agriculture production cost) K-6p'|  
　　原始成本和重置成本(original cost and replacement cost) P#v^"}.Wd  
　　工程施工成本 SM
$\;)L  
　　直接成本与间接成本(direct cost and indirect cost) mYzcVhV  
　　可控成本(controllable cost) 3;A$
<s  
　　制造费用分配(manufacturing expenses allocation) jr:drzr{ I  
　　理论成本与应用成本(theory cost and practice cost) QY6O(=  
　　辅助生产成本分配(auxiliary production cost allocation) P8IRH#ED  
　　期间,费用 6&mWIk^VC  
　　成本控制程序(procedure of cost control) "*t6t4/Q  
　　成本记录(cost entry, cost recorder cost agenda) Q K j1yG0i  
　　成本计算分批法(job costing method) 'QR4~`6I  
　　成本计算分步法 F^xaz^=`u  
　　直接人工成本差异(direct labor variance) V_lG j  
　　成本控制方法(cost control method)