[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 m_>~e}2'A  
　　股本 Share capital kZvh<NFh_  
　　已归还投资 Investment returned 3O'X;s2\d  
　　利润分配-其他转入 Profit appropriation - other transfer in eqWb>$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `v$Bib)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
b'yW+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund WevXQ-eKm  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3`Q>s;DjIU  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %p.hwgvnp  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vke]VXU9z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends STQ~mFs"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3`\)Qm  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Pr^p ^s  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G@]|/kN1y  
　　期初未分配利润 Retained earnings, beginning of the year v_ W03\  
　　资本公积-股本溢价 Capital surplus - share premium  Ry iS  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o[CjRQY]P  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1`8(O >5  
　　资本公积-股权投资准备 Capital surplus - investment reserve DM@&=c  
　　资本公积-拨款转入 Capital surplus - subsidiary ,4z?9@wQ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
J*CfG;Y:  
　　资本公积-其他 Capital surplus - others mdD9Q N01  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -)ag9{*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ; +E@h=?  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2wG4"  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4 jeUYkJUM  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 66~]7w  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;P4tqY@  
　　主营业务收入 Sales $C !Mk  
　　主营业务成本 Cost of sales *A d7GG1/u  
　　主营业务税金及附加 Sales tax E$84c+  
　　营业费用 Operating expenses :,(ZMx\  
　　管理费用 General and administrative expenses &OSyU4r  
　　财务费用 Financial expenses We*)RXm%  
　　投资收益 Investment income y:+s*x6Vg  
　　其他业务收入 Other operating income O6pL )6d  
　　营业外收入 Non-operating income uua1_#a  
　　补贴收入 Subsidy income S4Vv _k-&  
　　其他业务支出 Other operating expenses J]| lCwF  
　　营业外支出 Non-operating expenses \aO.LwYm;:  
　　所得税 Income tax A?xb u*zV,  
　　直接人工成本差异(direct labor variance) Tse Pdkk  
　　直接材料成本差异(direct material variance) 2<@27C5  
　　在产品计价(work-in-process costing) t7p`A8
&  
　　联产品成本计算(joint products costing) ;hLne0|)}  
　　生产成本汇总程序(accumulation process of procluction cost) KGm"-W  
　　制造费用差异(manufacturing expenses variance) *AU"FI>V  
　　实际成本与估计成本(actual cost and estimated cost) 21BlLz  
　　工资费用分配(salary costs allocation) h7S&tW GU  
　　成本曲线(cost curve) J12ZdC'O  
　　农业生产成本(agriculture production cost) 8\^[@9g3\3  
　　原始成本和重置成本(original cost and replacement cost) txwTJS
cg  
　　工程施工成本 :K6(`J3Y"^  
　　直接成本与间接成本(direct cost and indirect cost) zSiSZMP"  
　　可控成本(controllable cost) vK\;CSk  
　　制造费用分配(manufacturing expenses allocation) Y(]&j`%  
　　理论成本与应用成本(theory cost and practice cost) NX(.Lw}  
　　辅助生产成本分配(auxiliary production cost allocation) I!;#Nk>  
　　期间,费用 FT* o;&_QS  
　　成本控制程序(procedure of cost control) ;U|^Tsuc`  
　　成本记录(cost entry, cost recorder cost agenda) Pl }dA  
　　成本计算分批法(job costing method) :>[;XT<  
　　成本计算分步法 ?_F,HhQ  
　　直接人工成本差异(direct labor variance) }hFjl4`xa  
　　成本控制方法(cost control method)