[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 -lI6!a^  
　　股本 Share capital +?C7(-U>  
　　已归还投资 Investment returned Z+S1e~~  
　　利润分配-其他转入 Profit appropriation - other transfer in TI637yqCU  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^cIRP  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yxy~N\0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {&)E
$M  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (=QiXX1r  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 24d{ol)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit m/1;os5+8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }H9V$~}@-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x^!LA,`j  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T=T1?@2C  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PA${<wyBR_  
　　期初未分配利润 Retained earnings, beginning of the year @@+BPLl  
　　资本公积-股本溢价 Capital surplus - share premium  k< g  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Jgzg[6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation e\H1

IR3  
　　资本公积-股权投资准备 Capital surplus - investment reserve bqm%@*fZo  
　　资本公积-拨款转入 Capital surplus - subsidiary pm'i4!mY<P  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation x@,B))WlGr  
　　资本公积-其他 Capital surplus - others NGuRyZp69&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NvjKB)J  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |&0Cuwt  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JA6#qlylL  
　　盈余公积-储备基金 Surplus reserve - reserve fund 3rVWehCv  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,V #r  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [O^mG 9  
　　主营业务收入 Sales Zl=IZ?F   
　　主营业务成本 Cost of sales Y -:dPc{  
　　主营业务税金及附加 Sales tax n~ v*  
　　营业费用 Operating expenses 9{n?Jy  
　　管理费用 General and administrative expenses Gbc2\A\  
　　财务费用 Financial expenses Te&5IB-  
　　投资收益 Investment income ]dQ  
　　其他业务收入 Other operating income } !RBH( m%  
　　营业外收入 Non-operating income HmVp
xD+  
　　补贴收入 Subsidy income (&-!l2  
　　其他业务支出 Other operating expenses U jB5Xks  
　　营业外支出 Non-operating expenses HT=-mwa_]  
　　所得税 Income tax sGFC?1r?\  
　　直接人工成本差异(direct labor variance) |C.[eHe&D  
　　直接材料成本差异(direct material variance) sWX\/Iyy2p  
　　在产品计价(work-in-process costing) !1ZrS  
　　联产品成本计算(joint products costing) Xe:e./@  
　　生产成本汇总程序(accumulation process of procluction cost) R\n*O@E v3  
　　制造费用差异(manufacturing expenses variance) #(Ezt% ^  
　　实际成本与估计成本(actual cost and estimated cost) 2/#%^,Kb2  
　　工资费用分配(salary costs allocation) jV|/ C  
　　成本曲线(cost curve) }#QYZ nR  
　　农业生产成本(agriculture production cost) ];au! _ o  
　　原始成本和重置成本(original cost and replacement cost) {x/)S*:Z  
　　工程施工成本 Id40yER  
　　直接成本与间接成本(direct cost and indirect cost) K6@9=_A  
　　可控成本(controllable cost) jL9to6 Hmr  
　　制造费用分配(manufacturing expenses allocation) 3q:>NB<  
　　理论成本与应用成本(theory cost and practice cost) YV/JZc f  
　　辅助生产成本分配(auxiliary production cost allocation) p& +w  
　　期间,费用 xC.Tipn>  
　　成本控制程序(procedure of cost control) Xmaj7*f>p  
　　成本记录(cost entry, cost recorder cost agenda) /WJ+e  
　　成本计算分批法(job costing method) A&($X)t  
　　成本计算分步法 WxI_w
RKx  
　　直接人工成本差异(direct labor variance) h( 3ko An  
　　成本控制方法(cost control method)