[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 ]<?7CpP  
　　股本 Share capital L
% ?3VW  
　　已归还投资 Investment returned D!CuE7}  
　　利润分配-其他转入 Profit appropriation - other transfer in Jl(G4h V'\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve uV+.(sjH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve YN
31Lo  
　　利润分配-提取储备基金 Profit appropriation - reserve fund C# 4/~+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &u7oa  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dt|f4XWF  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (GI]Uyn  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends vQIN#;m4  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Tx\g5rk  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E5F0C]hq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rYw
UD7ip  
　　期初未分配利润 Retained earnings, beginning of the year A%c)=(,  
　　资本公积-股本溢价 Capital surplus - share premium J{bNx8.&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _F9O4Q4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation lc2RMu  
　　资本公积-股权投资准备 Capital surplus - investment reserve mFXkrvOf,  
　　资本公积-拨款转入 Capital surplus - subsidiary ' 5%`[&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  V_-{TGKX  
　　资本公积-其他 Capital surplus - others K JX@?
1"  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S|?Ht61k  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /l@h[}g+d-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [Y=X^"PF  
　　盈余公积-储备基金 Surplus reserve - reserve fund aR~Od Ys  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Yab=p 9V;;  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment K:g:GEDgf  
　　主营业务收入 Sales &\/b(|>  
　　主营业务成本 Cost of sales duk:: |{F  
　　主营业务税金及附加 Sales tax {#'M3z=  
　　营业费用 Operating expenses Zc9j_.?*  
　　管理费用 General and administrative expenses =ykOh_M  
　　财务费用 Financial expenses lSk<euCYs  
　　投资收益 Investment income r(::3TF%#q  
　　其他业务收入 Other operating income ;c;n.o.)/#  
　　营业外收入 Non-operating income hfuGCD6F`  
　　补贴收入 Subsidy income Vdz(\-}ao  
　　其他业务支出 Other operating expenses gYy9N=f+  
　　营业外支出 Non-operating expenses f8'$Mn,  
　　所得税 Income tax @lnM%  
　　直接人工成本差异(direct labor variance) ]9}T)Df'  
　　直接材料成本差异(direct material variance) (ATCP#lF  
　　在产品计价(work-in-process costing) wuQ>|\Zs  
　　联产品成本计算(joint products costing) $=-Q]ld&]  
　　生产成本汇总程序(accumulation process of procluction cost) tSvklI  
　　制造费用差异(manufacturing expenses variance) bG6<=^  
　　实际成本与估计成本(actual cost and estimated cost) ^3:DeZf!u  
　　工资费用分配(salary costs allocation) f!"Y"g:@E  
　　成本曲线(cost curve) L!]~J?)  
　　农业生产成本(agriculture production cost) 2!4.L&Ki  
　　原始成本和重置成本(original cost and replacement cost) BLvI[b|3gn  
　　工程施工成本 MN22#G4j^w  
　　直接成本与间接成本(direct cost and indirect cost) 7JNy;$]/  
　　可控成本(controllable cost) k-LT'>CWl  
　　制造费用分配(manufacturing expenses allocation) 8{GRrwQ>  
　　理论成本与应用成本(theory cost and practice cost) S"z cSkF  
　　辅助生产成本分配(auxiliary production cost allocation) _\tGmME37  
　　期间,费用 <?I s~[2  
　　成本控制程序(procedure of cost control) gxku3<S  
　　成本记录(cost entry, cost recorder cost agenda) 3oCw(Ff  
　　成本计算分批法(job costing method) QFfKEMN  
　　成本计算分步法 G2,r%|7ta  
　　直接人工成本差异(direct labor variance) 'C9H6)Zq)  
　　成本控制方法(cost control method)