[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 e5d STc`  
　　股本 Share capital trZU_eouI  
　　已归还投资 Investment returned XXA.wPD-  
　　利润分配-其他转入 Profit appropriation - other transfer in s6k(K>P l  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )jj
L'  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ft1V1 c  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 3e9UDN2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mFmx
Ev  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0),fY(D2T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 48Jt1^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Xp9] 9H.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [Z^26/5a  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?)H:.]7-x  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &F8*>F^7  
　　期初未分配利润 Retained earnings, beginning of the year Q <ulh s  
　　资本公积-股本溢价 Capital surplus - share premium QjKh#sU&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2(5/#$t  
　　资本公积-接受现金捐赠 Capital surplus - cash donation rv c%[HfW;  
　　资本公积-股权投资准备 Capital surplus - investment reserve VRTJKi  
　　资本公积-拨款转入 Capital surplus - subsidiary WmkCV+thA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1p8pH$j'  
　　资本公积-其他 Capital surplus - others (+SL1O P  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve kN6 jX  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^kke  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \,#;gS"  
　　盈余公积-储备基金 Surplus reserve - reserve fund kt |j]:  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @1D3E=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment JNo[<SZ b  
　　主营业务收入 Sales PQUJUs  
　　主营业务成本 Cost of sales 9&{z?*  
　　主营业务税金及附加 Sales tax yqH9*&KH{  
　　营业费用 Operating expenses 4dy!2KZN  
　　管理费用 General and administrative expenses ^r,0aNzAs  
　　财务费用 Financial expenses Y`3\Z6KlV  
　　投资收益 Investment income  % s@  
　　其他业务收入 Other operating income 86>@.:d  
　　营业外收入 Non-operating income b~2LD3"3  
　　补贴收入 Subsidy income egAYJK-,!  
　　其他业务支出 Other operating expenses Ezev ^O]
 
　　营业外支出 Non-operating expenses kgI8PybY  
　　所得税 Income tax NK c<nYdK?  
　　直接人工成本差异(direct labor variance) Q5A
,9ovNZ  
　　直接材料成本差异(direct material variance) =!)x`1j!S  
　　在产品计价(work-in-process costing) jrpki<D  
　　联产品成本计算(joint products costing) Sk-Q 4D^  
　　生产成本汇总程序(accumulation process of procluction cost) { yB0JL}n  
　　制造费用差异(manufacturing expenses variance) _GM?`  
　　实际成本与估计成本(actual cost and estimated cost) _2{2Xb  
　　工资费用分配(salary costs allocation) 0+&K;  
　　成本曲线(cost curve) hl0\$  
　　农业生产成本(agriculture production cost) Bw~jqDZ}|  
　　原始成本和重置成本(original cost and replacement cost) d|8-#.gV  
　　工程施工成本 ,f@j4*)  
　　直接成本与间接成本(direct cost and indirect cost) BLAF{vVaf  
　　可控成本(controllable cost) 4Dy1M}7
 
　　制造费用分配(manufacturing expenses allocation) ObJ-XNcNH  
　　理论成本与应用成本(theory cost and practice cost) yo8mfH_,  
　　辅助生产成本分配(auxiliary production cost allocation) @6Lp$w  
　　期间,费用 XpYd
|BvW  
　　成本控制程序(procedure of cost control) +d?|R5{3  
　　成本记录(cost entry, cost recorder cost agenda) *sau['Ha  
　　成本计算分批法(job costing method) !p76I=H%  
　　成本计算分步法 L)4~:f
)B  
　　直接人工成本差异(direct labor variance) ~0[(-4MA  
　　成本控制方法(cost control method)