[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 Z-M4J;J@}  
　　股本 Share capital ,d FY]  
　　已归还投资 Investment returned v[R_6  
　　利润分配-其他转入 Profit appropriation - other transfer in \jS^+Xf?^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CK_\K,xVT  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3$BO=hI/-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (a~V<v"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;&kZ
7%  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r5+MjR  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit
tf1Y5P$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *OHjw;xm+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O* )BJOPa  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T+FlN-iy)  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }:1qK6 7S  
　　期初未分配利润 Retained earnings, beginning of the year Vg mYm~y'  
　　资本公积-股本溢价 Capital surplus - share premium 6;Mv)|FJF  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +eop4
|Z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \lyHQ-gWhc  
　　资本公积-股权投资准备 Capital surplus - investment reserve ,S~A]uH'  
　　资本公积-拨款转入 Capital surplus - subsidiary 'b+ Tio  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation >feeVk  
　　资本公积-其他 Capital surplus - others P(3$XMx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }VVtv1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Jq+@%#G  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qQS&K%F  
　　盈余公积-储备基金 Surplus reserve - reserve fund zOJz
QZ~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Hl8\*#;C&>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5"+;}E|q  
　　主营业务收入 Sales |Z$)t%'  
　　主营业务成本 Cost of sales v{8r46Y~Z)  
　　主营业务税金及附加 Sales tax Lo"s12fr  
　　营业费用 Operating expenses U]ZI_[\'U  
　　管理费用 General and administrative expenses JqEo~]E]  
　　财务费用 Financial expenses 1J&hm[3[K  
　　投资收益 Investment income 8P&z@E{y  
　　其他业务收入 Other operating income gV'=uz v  
　　营业外收入 Non-operating income 9$%S<v  
　　补贴收入 Subsidy income $us7f
uKE  
　　其他业务支出 Other operating expenses ~$7YEs)  
　　营业外支出 Non-operating expenses Cio(Ptt:  
　　所得税 Income tax 8P2_/)|  
　　直接人工成本差异(direct labor variance) :K!L-*>A9  
　　直接材料成本差异(direct material variance) RVpo,;:  
　　在产品计价(work-in-process costing) ffa
MF~+  
　　联产品成本计算(joint products costing) `|:` yl  
　　生产成本汇总程序(accumulation process of procluction cost) "2T* w~V&y  
　　制造费用差异(manufacturing expenses variance) @^HZTuP2;  
　　实际成本与估计成本(actual cost and estimated cost) ,rhNXx  
　　工资费用分配(salary costs allocation) msw=x
0{n5  
　　成本曲线(cost curve) ]_4HtcL4  
　　农业生产成本(agriculture production cost) +V#dJ[,8;.  
　　原始成本和重置成本(original cost and replacement cost) @X_)%Y-^O  
　　工程施工成本 |Lc.XxBkc  
　　直接成本与间接成本(direct cost and indirect cost) <_4'So>  
　　可控成本(controllable cost) $- GwNG  
　　制造费用分配(manufacturing expenses allocation) 'tVe#oI  
　　理论成本与应用成本(theory cost and practice cost) }jg,[jw_"X  
　　辅助生产成本分配(auxiliary production cost allocation) Qaiqx"x3  
　　期间,费用 zZ8:>2Ps(  
　　成本控制程序(procedure of cost control) Pa ^_s  
　　成本记录(cost entry, cost recorder cost agenda) t\\<+^[%  
　　成本计算分批法(job costing method) m\K1Ex  
　　成本计算分步法 |(9l_e|  
　　直接人工成本差异(direct labor variance) lK#uyag  
　　成本控制方法(cost control method)