[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 @4m_\]Wy  
　　股本 Share capital P.P3/,  
　　已归还投资 Investment returned YBN. waL  
　　利润分配-其他转入 Profit appropriation - other transfer in 3_2(L"S2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y@J]busU  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _cx}e!BK#  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Xi_>hL+R(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W{l+_a{/9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;8;nY6Ie  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit W|3XD-v@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *A`hKx  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -c!{'
;Zn  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HH3WZ^0>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2i#wJ8vrF  
　　期初未分配利润 Retained earnings, beginning of the year zr?%k]A%UO  
　　资本公积-股本溢价 Capital surplus - share premium Xvm.Un<N  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 59O;`y0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation GwV2`2  
　　资本公积-股权投资准备 Capital surplus - investment reserve )+Wx!c,mb  
　　资本公积-拨款转入 Capital surplus - subsidiary kssS,Ogf\_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation gk~.u  
　　资本公积-其他 Capital surplus - others vV-ATIf
^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &F[/@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y4}!9x  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I@a7AuOw  
　　盈余公积-储备基金 Surplus reserve - reserve fund f3s0.G#l  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |cJyP9}n  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;Aiuy{<  
　　主营业务收入 Sales H=z @!rJc.  
　　主营业务成本 Cost of sales ~Rk%M$E9  
　　主营业务税金及附加 Sales tax a_m P$4T  
　　营业费用 Operating expenses F'W{\4  
　　管理费用 General and administrative expenses 9k ]$MR  
　　财务费用 Financial expenses _L(6F TJ  
　　投资收益 Investment income
4hg]/X"H#  
　　其他业务收入 Other operating income gQgG_&xkC  
　　营业外收入 Non-operating income d
l@  
　　补贴收入 Subsidy income m;lwMrY\7>  
　　其他业务支出 Other operating expenses I)V2cOrXM  
　　营业外支出 Non-operating expenses p8Di9\}  
　　所得税 Income tax q*TH),)J  
　　直接人工成本差异(direct labor variance) BKIAc6  
　　直接材料成本差异(direct material variance) RS#)uC5/%  
　　在产品计价(work-in-process costing) M5HKRLt  
　　联产品成本计算(joint products costing) Z&@X4X"q  
　　生产成本汇总程序(accumulation process of procluction cost) .GM&]Hb  
　　制造费用差异(manufacturing expenses variance) :S0r)CNP  
　　实际成本与估计成本(actual cost and estimated cost) b
S<lB!  
　　工资费用分配(salary costs allocation)  $.(%7[  
　　成本曲线(cost curve) <g5Btwo%  
　　农业生产成本(agriculture production cost) @3c
5"  
　　原始成本和重置成本(original cost and replacement cost) y'xB? >|  
　　工程施工成本 3zp)!QJi  
　　直接成本与间接成本(direct cost and indirect cost) Y<X%'Wd\  
　　可控成本(controllable cost) li8l+5d q  
　　制造费用分配(manufacturing expenses allocation) Am%zEt$c  
　　理论成本与应用成本(theory cost and practice cost) EQ8jxr<p  
　　辅助生产成本分配(auxiliary production cost allocation) hAHl+q)w?  
　　期间,费用 ;#P@(ZVT  
　　成本控制程序(procedure of cost control)  ^.&uYF&  
　　成本记录(cost entry, cost recorder cost agenda) _+N*4  
　　成本计算分批法(job costing method) HlBw:D(z:^  
　　成本计算分步法 5Y#yz>B@ ]  
　　直接人工成本差异(direct labor variance) .6+j&{WNo!  
　　成本控制方法(cost control method)