[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 BD6oN ]  
　　股本 Share capital s)HLFdis@  
　　已归还投资 Investment returned E"p;  
　　利润分配-其他转入 Profit appropriation - other transfer in 5 rpX"(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z:B4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {j%'EJ5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?Rlo<f:Mf  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2y/|/IW=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4L(/Z}(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1-`Il]@?8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ay}}v7)GM  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d{?X:*F  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H$2<N@'4z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tOx)t$ix  
　　期初未分配利润 Retained earnings, beginning of the year "
8{#R
*p  
　　资本公积-股本溢价 Capital surplus - share premium L;d(|7BVv  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pSM\(kVKa  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 9ohaU  
　　资本公积-股权投资准备 Capital surplus - investment reserve 'CiV=&3/  
　　资本公积-拨款转入 Capital surplus - subsidiary Bf37/kkf(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation $j?zEz  
　　资本公积-其他 Capital surplus - others kk6Af\NZ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8KH|: >s=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p*F.WxB)4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b4o`eR  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6_`9 4+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~\;s}Fv.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Bp #:sAG  
　　主营业务收入 Sales n#F:(MSOp  
　　主营业务成本 Cost of sales HE>6A|rgDr  
　　主营业务税金及附加 Sales tax UVND1XV^f  
　　营业费用 Operating expenses J]|Zh  
　　管理费用 General and administrative expenses MM_c{gFF  
　　财务费用 Financial expenses HV_5 +  
　　投资收益 Investment income -\ {.]KL  
　　其他业务收入 Other operating income rVo0H.+N)`  
　　营业外收入 Non-operating income KxZup\\:v  
　　补贴收入 Subsidy income ^!  ?wh  
　　其他业务支出 Other operating expenses ]iP  +Y  
　　营业外支出 Non-operating expenses ;JQ:S~K9  
　　所得税 Income tax tGq0f"}'J  
　　直接人工成本差异(direct labor variance) lOk'stLNa&  
　　直接材料成本差异(direct material variance) qX,TX 3  
　　在产品计价(work-in-process costing) 8RGU^&  
　　联产品成本计算(joint products costing) 9fLxp$`(T  
　　生产成本汇总程序(accumulation process of procluction cost) ;8!L*uMI  
　　制造费用差异(manufacturing expenses variance) r$7zk<01  
　　实际成本与估计成本(actual cost and estimated cost) J0{;"
 
　　工资费用分配(salary costs allocation) u">KE6um  
　　成本曲线(cost curve) %d3KE|&u  
　　农业生产成本(agriculture production cost) IdP"]Sv{<  
　　原始成本和重置成本(original cost and replacement cost) ;"gUrcuY  
　　工程施工成本 'JA<q-Gn  
　　直接成本与间接成本(direct cost and indirect cost) NR </Jm*  
　　可控成本(controllable cost) <$H-/~Y  
　　制造费用分配(manufacturing expenses allocation) S5a?KU
  
　　理论成本与应用成本(theory cost and practice cost) /j}"4_.8  
　　辅助生产成本分配(auxiliary production cost allocation) $F^p5EXkc6  
　　期间,费用 ;gE]*Y.Z.p  
　　成本控制程序(procedure of cost control) uH"W07  
　　成本记录(cost entry, cost recorder cost agenda) 6;JlA})  
　　成本计算分批法(job costing method) ZA1u  
　　成本计算分步法 Wzm!:U2R*  
　　直接人工成本差异(direct labor variance) vz {Z tE"  
　　成本控制方法(cost control method)