[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 :I7MP  
　　股本 Share capital {.2C>p  
　　已归还投资 Investment returned uu/MXID  
　　利润分配-其他转入 Profit appropriation - other transfer in }s|v-gRM{  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  D"Xm9 (  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (=\P|iv  
　　利润分配-提取储备基金 Profit appropriation - reserve fund o4J K$%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0$ (}\hMLt  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund IW46-;l7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit HC0puL
t_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends R'3i
{ 1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &sllM  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [J];  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :[rx|9M6  
　　期初未分配利润 Retained earnings, beginning of the year b 9?w _  
　　资本公积-股本溢价 Capital surplus - share premium wx1uduT)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -g>27EI5  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3! +5MsR+  
　　资本公积-股权投资准备 Capital surplus - investment reserve r9%W?fEBp  
　　资本公积-拨款转入 Capital surplus - subsidiary "-Ns1A8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation PFc02 w  
　　资本公积-其他 Capital surplus - others `?$R_uFh:  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve " c]Mz&z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C

+IXP  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Jk~T.p?tF  
　　盈余公积-储备基金 Surplus reserve - reserve fund {P]l{W@li  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund yJrPb"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^\CQWgY(  
　　主营业务收入 Sales %_u3Np  
　　主营业务成本 Cost of sales +j<Nu)0iY  
　　主营业务税金及附加 Sales tax #Q{6/{bM&J  
　　营业费用 Operating expenses E*ic9Za8`h  
　　管理费用 General and administrative expenses _S[H:b$?  
　　财务费用 Financial expenses Wt8 RC  
　　投资收益 Investment income WFB2Ub7  
　　其他业务收入 Other operating income !!QMcx_C#/  
　　营业外收入 Non-operating income f;b(W  
　　补贴收入 Subsidy income aB Yhk|Ei  
　　其他业务支出 Other operating expenses k`&mHSk-  
　　营业外支出 Non-operating expenses $ey<8q
zp  
　　所得税 Income tax }C'z$i( y  
　　直接人工成本差异(direct labor variance) [W2p}4(  
　　直接材料成本差异(direct material variance) !At_^hSqz  
　　在产品计价(work-in-process costing) o1Xk\R{  
　　联产品成本计算(joint products costing) qmK!d<4  
　　生产成本汇总程序(accumulation process of procluction cost) wF%XM _M  
　　制造费用差异(manufacturing expenses variance) e"bF"L  
　　实际成本与估计成本(actual cost and estimated cost) $'&5gFr9  
　　工资费用分配(salary costs allocation) 1"'//0 7  
　　成本曲线(cost curve) -r,J>2`l  
　　农业生产成本(agriculture production cost) ~E!"YkIr  
　　原始成本和重置成本(original cost and replacement cost) p7k0pS
t  
　　工程施工成本 v-l):TL+=  
　　直接成本与间接成本(direct cost and indirect cost) EfyF]cYL  
　　可控成本(controllable cost) 0VbZBLe  
　　制造费用分配(manufacturing expenses allocation) Ri,UHI4 W  
　　理论成本与应用成本(theory cost and practice cost) 1jV^\x0  
　　辅助生产成本分配(auxiliary production cost allocation) _W!g'HP-D  
　　期间,费用 ="u(o(j"  
　　成本控制程序(procedure of cost control) eg}|%GG  
　　成本记录(cost entry, cost recorder cost agenda) =HSE  
　　成本计算分批法(job costing method) `@`CZg  
　　成本计算分步法 Mpj3<vj   
　　直接人工成本差异(direct labor variance) "16==
tLFE  
　　成本控制方法(cost control method)