[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 fY!?rZ)$  
　　股本 Share capital <:v+<)K  
　　已归还投资 Investment returned mVZh_R=a  
　　利润分配-其他转入 Profit appropriation - other transfer in "CT}34l  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }csA|cC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0>sa
{Z  
　　利润分配-提取储备基金 Profit appropriation - reserve fund t)zd'[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I}4 PB+yu  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +.V+@!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5naFnm7%  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends N)X Tmh2v|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o&?c,FwN  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1INX#qTZ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >|QH I d8  
　　期初未分配利润 Retained earnings, beginning of the year NKO"'
   
　　资本公积-股本溢价 Capital surplus - share premium
+` Md5.w  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  ,&hv x  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^PZ[;F40  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1B~O!']N<  
　　资本公积-拨款转入 Capital surplus - subsidiary l_^OdQ9D  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^[?y 2A:  
　　资本公积-其他 Capital surplus - others +F;2FD$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =}`d  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !#KKJ`uB"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GcVQz[E  
　　盈余公积-储备基金 Surplus reserve - reserve fund * 65/gG8>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund f7=MgFi  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment w]wZJ/U`  
　　主营业务收入 Sales ]01`r/->\  
　　主营业务成本 Cost of sales {*yvvb  
　　主营业务税金及附加 Sales tax _?c.m*)A  
　　营业费用 Operating expenses X0
.H(p#s  
　　管理费用 General and administrative expenses Xh@K89`uX  
　　财务费用 Financial expenses cJ4My#w  
　　投资收益 Investment income o:d7IL  
　　其他业务收入 Other operating income >. |({;n9  
　　营业外收入 Non-operating income vzIo2,/7  
　　补贴收入 Subsidy income NL9.J@"b  
　　其他业务支出 Other operating expenses n7!T{+ge  
　　营业外支出 Non-operating expenses 4 =yzf   
　　所得税 Income tax FuHBzBoM=  
　　直接人工成本差异(direct labor variance) $C[z]}iOi  
　　直接材料成本差异(direct material variance) )CFJXc:  
　　在产品计价(work-in-process costing) %SmOP sz  
　　联产品成本计算(joint products costing) WcN 4ff-  
　　生产成本汇总程序(accumulation process of procluction cost) FZ-Wgh 0z  
　　制造费用差异(manufacturing expenses variance) OgF[=  
　　实际成本与估计成本(actual cost and estimated cost) Z<vz%7w  
　　工资费用分配(salary costs allocation) h"`\ '(,X  
　　成本曲线(cost curve) ^#_gk uyd!  
　　农业生产成本(agriculture production cost) 8~'cP?  
　　原始成本和重置成本(original cost and replacement cost) lJK]S=cd  
　　工程施工成本 iuV4xyp  
　　直接成本与间接成本(direct cost and indirect cost) SyL"Bmi  
　　可控成本(controllable cost) tiK M+ ;C  
　　制造费用分配(manufacturing expenses allocation) xQFRM aQE  
　　理论成本与应用成本(theory cost and practice cost) b^W&-Hh  
　　辅助生产成本分配(auxiliary production cost allocation) \RDN_Z  
　　期间,费用 .}dLqw  
　　成本控制程序(procedure of cost control) ,cxqr3 o  
　　成本记录(cost entry, cost recorder cost agenda) ~^F]t$rz  
　　成本计算分批法(job costing method) o]? yyP  
　　成本计算分步法 (TeH)j!  
　　直接人工成本差异(direct labor variance) ^%\a,~  
　　成本控制方法(cost control method)