[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 0xC!d-VIJ  
　　股本 Share capital +G?3j,a\  
　　已归还投资 Investment returned .N%$I6w
 
　　利润分配-其他转入 Profit appropriation - other transfer in cJt#8P  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r@_;L>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A3Su&0uaB  
　　利润分配-提取储备基金 Profit appropriation - reserve fund b^v.FK46G  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F*a+&% Q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2-$R@ SVy  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]|-y[iu  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends zRe0z2  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pPIH`I
q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1Ao"DxZHy7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f`?|A  
　　期初未分配利润 Retained earnings, beginning of the year ~sM334sQ  
　　资本公积-股本溢价 Capital surplus - share premium lY6U$*9c  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 
=14pEe  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3mx7[Q  
　　资本公积-股权投资准备 Capital surplus - investment reserve V482V#BP  
　　资本公积-拨款转入 Capital surplus - subsidiary er97&5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation h322^24-2  
　　资本公积-其他 Capital surplus - others a+]@$8+  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d~.#KS  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?f a/}|T  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve k(T/ydrw  
　　盈余公积-储备基金 Surplus reserve - reserve fund >:Rc%ILym  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^D!UF(H  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment wt-)5f'{  
　　主营业务收入 Sales  HSTtDTo  
　　主营业务成本 Cost of sales ,#s}nJ4  
　　主营业务税金及附加 Sales tax ~x824xW  
　　营业费用 Operating expenses =s;7T!7!  
　　管理费用 General and administrative expenses Lw3Z^G  
　　财务费用 Financial expenses rl!c\  
　　投资收益 Investment income e\\ I,  
　　其他业务收入 Other operating income q'PA2a:  
　　营业外收入 Non-operating income ;0ake%v]  
　　补贴收入 Subsidy income ."9v1kW  
　　其他业务支出 Other operating expenses *`|F?wF  
　　营业外支出 Non-operating expenses Cfa?LgSz  
　　所得税 Income tax {AJspLcG  
　　直接人工成本差异(direct labor variance) Qp{{OjD  
　　直接材料成本差异(direct material variance) !sUo+Y  
　　在产品计价(work-in-process costing) d6wsT\S  
　　联产品成本计算(joint products costing) YrA#NTB_o  
　　生产成本汇总程序(accumulation process of procluction cost) `^RpT]S  
　　制造费用差异(manufacturing expenses variance) 75gE>:f  
　　实际成本与估计成本(actual cost and estimated cost) f\1)BZ'I  
　　工资费用分配(salary costs allocation) ZE4~r q/W  
　　成本曲线(cost curve) SeKU?\  
　　农业生产成本(agriculture production cost)
o4tQ9X=}  
　　原始成本和重置成本(original cost and replacement cost) =p$1v{L8  
　　工程施工成本 u PjJ> v  
　　直接成本与间接成本(direct cost and indirect cost) ~fEgrF d  
　　可控成本(controllable cost) 5v8_ji#l[  
　　制造费用分配(manufacturing expenses allocation) 0z.Hl1  
　　理论成本与应用成本(theory cost and practice cost) waldLb>7D  
　　辅助生产成本分配(auxiliary production cost allocation) |6$6Za]:  
　　期间,费用 *uNa(yd  
　　成本控制程序(procedure of cost control) L
C/6'4}_  
　　成本记录(cost entry, cost recorder cost agenda) N_Yop  
　　成本计算分批法(job costing method) _r&`[@m  
　　成本计算分步法 lkOugjI  
　　直接人工成本差异(direct labor variance) :4/RB%)"  
　　成本控制方法(cost control method)