[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 vl Ez9/H  
　　股本 Share capital g9fq5E<G  
　　已归还投资 Investment returned d&8APe  
　　利润分配-其他转入 Profit appropriation - other transfer in qSCv )S(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zhI#f 0c  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r,P1^uHx  
　　利润分配-提取储备基金 Profit appropriation - reserve fund V D?*h  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f$HH:^#  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3oZ=k]\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit rZPT89M6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %6%<?jZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `fXyWrz-k  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )3<:tV8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h&3YGCl  
　　期初未分配利润 Retained earnings, beginning of the year S/ywA9~3Q  
　　资本公积-股本溢价 Capital surplus - share premium )2q ~u%9n  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve AwUi+|7r])  
　　资本公积-接受现金捐赠 Capital surplus - cash donation =,!\~`^  
　　资本公积-股权投资准备 Capital surplus - investment reserve -~" :f8  
　　资本公积-拨款转入 Capital surplus - subsidiary RPnRVJ&"Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5v\!]?(O;  
　　资本公积-其他 Capital surplus - others  ,B<l  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {%v-(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hJz):d>Im  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2f`nMW  
　　盈余公积-储备基金 Surplus reserve - reserve fund )
py{\r9X  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund y)c5u%(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Dq@2-Cv  
　　主营业务收入 Sales c )md  
　　主营业务成本 Cost of sales |tzg:T;  
　　主营业务税金及附加 Sales tax $2DuB  
　　营业费用 Operating expenses lOwS&4UT  
　　管理费用 General and administrative expenses )QagS.L{z  
　　财务费用 Financial expenses fEE /-}d  
　　投资收益 Investment income gnp~OVDqfL  
　　其他业务收入 Other operating income [[~w0G~1  
　　营业外收入 Non-operating income tGdf/aTjy  
　　补贴收入 Subsidy income Q zZ;Ob]'  
　　其他业务支出 Other operating expenses ,vqr<H9e  
　　营业外支出 Non-operating expenses %owsBO+  
　　所得税 Income tax FOwDp0
 
　　直接人工成本差异(direct labor variance) Wjh/M&,  
　　直接材料成本差异(direct material variance) 8n BL\{'B[  
　　在产品计价(work-in-process costing) >>Ts??  
　　联产品成本计算(joint products costing) 2jsw"aHW  
　　生产成本汇总程序(accumulation process of procluction cost) CBQhIvq.d  
　　制造费用差异(manufacturing expenses variance) X2mREt9  
　　实际成本与估计成本(actual cost and estimated cost) Ch()P.n?  
　　工资费用分配(salary costs allocation) H2xeP%;$  
　　成本曲线(cost curve) lJP1XzN_  
　　农业生产成本(agriculture production cost) depYqYK7G  
　　原始成本和重置成本(original cost and replacement cost) )Dp/('Z2  
　　工程施工成本
X0;4_,=  
　　直接成本与间接成本(direct cost and indirect cost) $P7iRM]  
　　可控成本(controllable cost) UX<Qcjm$e  
　　制造费用分配(manufacturing expenses allocation) YJS{ i  
　　理论成本与应用成本(theory cost and practice cost) %B5r"=oO  
　　辅助生产成本分配(auxiliary production cost allocation) {HC@u{K-  
　　期间,费用 ]{ BEr*  
　　成本控制程序(procedure of cost control) Uq_j\A;c  
　　成本记录(cost entry, cost recorder cost agenda) vkS)E0s  
　　成本计算分批法(job costing method) m]_FQWfet  
　　成本计算分步法 6J~12TU,  
　　直接人工成本差异(direct labor variance) {k.MS-q  
　　成本控制方法(cost control method)