[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 .cK  
　　股本 Share capital *m Tc4&*  
　　已归还投资 Investment returned UVRV7^eTe  
　　利润分配-其他转入 Profit appropriation - other transfer in NNV.x7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve p+1B6j  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  sSb&r  
　　利润分配-提取储备基金 Profit appropriation - reserve fund R1%T>2"~&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "tbBbEj?d  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?4dd|n  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ag4^y&  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3]82gZGG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dKG<"
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F#9KMu<<cI  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }{PtQc6RL!  
　　期初未分配利润 Retained earnings, beginning of the year Eu_0n6J  
　　资本公积-股本溢价 Capital surplus - share premium eh=bClk  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve C /VXyl@o  
　　资本公积-接受现金捐赠 Capital surplus - cash donation K_Gf\x  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1Ee>pbd  
　　资本公积-拨款转入 Capital surplus - subsidiary A}}t86T  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation BbhdGFG1  
　　资本公积-其他 Capital surplus - others c'4 \F9  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve dTNgrW`4  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g4932_tC  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rV{e[fGd  
　　盈余公积-储备基金 Surplus reserve - reserve fund rJ*WxOoS{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )7TTRL  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment F=lj$?4{  
　　主营业务收入 Sales Q 7?4GxMj  
　　主营业务成本 Cost of sales 1%{(?uz9  
　　主营业务税金及附加 Sales tax !S<~(Ujyw  
　　营业费用 Operating expenses !SNtJi$;v  
　　管理费用 General and administrative expenses g7ROA8xu   
　　财务费用 Financial expenses TMs\#  
　　投资收益 Investment income }e6:&`a xD  
　　其他业务收入 Other operating income pEP.^[  
　　营业外收入 Non-operating income VdrF=V&] O  
　　补贴收入 Subsidy income V)@scB|>,  
　　其他业务支出 Other operating expenses #@`^ .  
　　营业外支出 Non-operating expenses (6aZQ`H  
　　所得税 Income tax {uG_)GFr0  
　　直接人工成本差异(direct labor variance) &wvv5Vd  
　　直接材料成本差异(direct material variance) {RO=4ba{J  
　　在产品计价(work-in-process costing) >.A:6  
　　联产品成本计算(joint products costing)  vpMv  
　　生产成本汇总程序(accumulation process of procluction cost) ot6Pq}  
　　制造费用差异(manufacturing expenses variance) 3Pq)RD|hn  
　　实际成本与估计成本(actual cost and estimated cost) Q?q m~wD  
　　工资费用分配(salary costs allocation) mI18A#[ 3  
　　成本曲线(cost curve) r +fzmb  
　　农业生产成本(agriculture production cost) CbQ%[x9|  
　　原始成本和重置成本(original cost and replacement cost) c}cboe2  
　　工程施工成本 Gj?q+-d!(5  
　　直接成本与间接成本(direct cost and indirect cost) y2>]gX5  
　　可控成本(controllable cost)  #pK)  
　　制造费用分配(manufacturing expenses allocation) p*,mwKN:  
　　理论成本与应用成本(theory cost and practice cost) NoIdO/vy"  
　　辅助生产成本分配(auxiliary production cost allocation) G)`MoVH1  
　　期间,费用 }9dgm[C[b  
　　成本控制程序(procedure of cost control) wm4e:&  
　　成本记录(cost entry, cost recorder cost agenda) h)8_sC  
　　成本计算分批法(job costing method) Hs` '](  
　　成本计算分步法 M>j)6?n`_  
　　直接人工成本差异(direct labor variance) )}8%Gs4C  
　　成本控制方法(cost control method)