[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 7wS)'zR;  
　　股本 Share capital yx?Z&9z <  
　　已归还投资 Investment returned !i=LQUi.  
　　利润分配-其他转入 Profit appropriation - other transfer in PhL}V|W>  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
!dQG 5v  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \x?q!(;G2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund VL=.JwK  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4#Wczk-b  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D#|+PG7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit G;:n*_QXE  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8sb<$M$c  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8JxJ>I-9p  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <?UbzT7X  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "`]G>,r_  
　　期初未分配利润 Retained earnings, beginning of the year P(pw$ q$S  
　　资本公积-股本溢价 Capital surplus - share premium ?u.&B P  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0gdFXh$!e  
　　资本公积-接受现金捐赠 Capital surplus - cash donation m?cC0(6  
　　资本公积-股权投资准备 Capital surplus - investment reserve .y'iF>QQ\  
　　资本公积-拨款转入 Capital surplus - subsidiary hbm%{*d  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation KP{|xQ>  
　　资本公积-其他 Capital surplus - others Pqiw[+a$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve  pleLdGq  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve NH&/=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x<^+nTzN  
　　盈余公积-储备基金 Surplus reserve - reserve fund s;V~dxAiv  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /Y$UJt  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment e~]3/0  
　　主营业务收入 Sales LV|ZZ.d h  
　　主营业务成本 Cost of sales LVNq@,s  
　　主营业务税金及附加 Sales tax hu}`,2  
　　营业费用 Operating expenses .^6;_s>FN  
　　管理费用 General and administrative expenses  PI_MSiYQ  
　　财务费用 Financial expenses YjaEKM8*  
　　投资收益 Investment income [>+R|;ln  
　　其他业务收入 Other operating income u[
nx?!  
　　营业外收入 Non-operating income f P'qUN  
　　补贴收入 Subsidy income tPu0r],`o  
　　其他业务支出 Other operating expenses Y_m/? [:  
　　营业外支出 Non-operating expenses '&/ 35d9|*  
　　所得税 Income tax DM {r<?V  
　　直接人工成本差异(direct labor variance) p!qV! :  
　　直接材料成本差异(direct material variance) ?sfas57&y  
　　在产品计价(work-in-process costing) ?d@3y<A,~  
　　联产品成本计算(joint products costing) %Jy0?WN  
　　生产成本汇总程序(accumulation process of procluction cost) -*xm<R],  
　　制造费用差异(manufacturing expenses variance) WJH-~,u  
　　实际成本与估计成本(actual cost and estimated cost) ]7<} EG  
　　工资费用分配(salary costs allocation) _<tWy+.  
　　成本曲线(cost curve) GJ YXCi  
　　农业生产成本(agriculture production cost) n0|oV
(0FE  
　　原始成本和重置成本(original cost and replacement cost) V1
y"  
　　工程施工成本 5( BB`)  
　　直接成本与间接成本(direct cost and indirect cost) MmUtBT  
　　可控成本(controllable cost) 1k-YeQNe  
　　制造费用分配(manufacturing expenses allocation) DmDsn  
　　理论成本与应用成本(theory cost and practice cost) hP1}Do  
　　辅助生产成本分配(auxiliary production cost allocation) j{k]8sI,H]  
　　期间,费用 wz1fx>Q  
　　成本控制程序(procedure of cost control) #E35%7*  
　　成本记录(cost entry, cost recorder cost agenda) D7q%rO|F'  
　　成本计算分批法(job costing method) qKoD*cl)Za  
　　成本计算分步法 Vl=!^T}l+  
　　直接人工成本差异(direct labor variance) q\+khy,k  
　　成本控制方法(cost control method)