[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 -cKR15  
　　股本 Share capital z+b~#f3  
　　已归还投资 Investment returned !o@-kl  
　　利润分配-其他转入 Profit appropriation - other transfer in "#7i-?=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L!5f*  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g_=Q=y@,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund C$bK!]a  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund DB0xIP~i,?  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ` G'V9Xs(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >b?,zWiw  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L
g^m?~{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Pc3u`QL?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?sO_c3^7z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^T5c^ M8o  
　　期初未分配利润 Retained earnings, beginning of the year /Hx\ gtV  
　　资本公积-股本溢价 Capital surplus - share premium d|TIrlA  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1$^{Uma  
　　资本公积-接受现金捐赠 Capital surplus - cash donation E|>I/!{u7`  
　　资本公积-股权投资准备 Capital surplus - investment reserve P ,i)A  
　　资本公积-拨款转入 Capital surplus - subsidiary &^<94l  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |"mb
59X  
　　资本公积-其他 Capital surplus - others e9 NHbq  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #_ E8>;)k  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -l\@50,D  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4
MM#\  
　　盈余公积-储备基金 Surplus reserve - reserve fund oqj3Q 1  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund WFkXz*7B  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #U1soZ7  
　　主营业务收入 Sales gQ?k}D  
　　主营业务成本 Cost of sales D,hl+P{^K  
　　主营业务税金及附加 Sales tax DGU$3w  
　　营业费用 Operating expenses &]euN~y  
　　管理费用 General and administrative expenses ecHy. 7H  
　　财务费用 Financial expenses .Ybm27Dk  
　　投资收益 Investment income 
4_mh  
　　其他业务收入 Other operating income \z_@.Jw{  
　　营业外收入 Non-operating income _uBf.Qfs  
　　补贴收入 Subsidy income EgY]U1{  
　　其他业务支出 Other operating expenses [J^,_iN[.  
　　营业外支出 Non-operating expenses -B_dE-l,  
　　所得税 Income tax *) wp  
　　直接人工成本差异(direct labor variance) dlWw=^  
　　直接材料成本差异(direct material variance) ENGw  <  
　　在产品计价(work-in-process costing) MB#%k#z`B  
　　联产品成本计算(joint products costing) +`[$w<I  
　　生产成本汇总程序(accumulation process of procluction cost) os2yiF",   
　　制造费用差异(manufacturing expenses variance) EGs z{c[8@  
　　实际成本与估计成本(actual cost and estimated cost) SQeQ"k|P%  
　　工资费用分配(salary costs allocation)
9Dpmp|  
　　成本曲线(cost curve) M VdE7P  
　　农业生产成本(agriculture production cost) lyib+Sa ?`  
　　原始成本和重置成本(original cost and replacement cost) %|;^[^7+}t  
　　工程施工成本 s8tI_h  
　　直接成本与间接成本(direct cost and indirect cost) =3}+f-6"'  
　　可控成本(controllable cost) G q8/xxt  
　　制造费用分配(manufacturing expenses allocation) I*#~@:4
*  
　　理论成本与应用成本(theory cost and practice cost) tuv4~i<  
　　辅助生产成本分配(auxiliary production cost allocation) <q!{<(:  
　　期间,费用 nB
NZ@
nD  
　　成本控制程序(procedure of cost control) 3*FktXmI}  
　　成本记录(cost entry, cost recorder cost agenda) @}FRiPo6  
　　成本计算分批法(job costing method) wHAh6lm  
　　成本计算分步法 2/;
KZ+U&  
　　直接人工成本差异(direct labor variance) Kkd7D_bZ*  
　　成本控制方法(cost control method)