[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 91FVe  
　　股本 Share capital |5BvVq
n  
　　已归还投资 Investment returned clT[?
8*  
　　利润分配-其他转入 Profit appropriation - other transfer in #\LYo{op/.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kxY9[#:<fB  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -ozcK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ,YrPwdaTB
 
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \%#
luk@:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )Y=ti~?M(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5lE9UoG[Q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
zwlz zqV  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6s:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~#P` 7G  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o~'UWU'#
 
　　期初未分配利润 Retained earnings, beginning of the year MnW"ksH  
　　资本公积-股本溢价 Capital surplus - share premium C^ ~[b o  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #4& <d.aw'  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )aX#RM? N  
　　资本公积-股权投资准备 Capital surplus - investment reserve @l~MY*hp  
　　资本公积-拨款转入 Capital surplus - subsidiary 7I:<i$)V  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation C7MCM
M|S  
　　资本公积-其他 Capital surplus - others ~=Fp0l)#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q2t>E(S  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve XpP}(A@G  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~H626vT37  
　　盈余公积-储备基金 Surplus reserve - reserve fund 'R n\CMTH  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @p9YHLxLjQ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment YD;"_yH  
　　主营业务收入 Sales +tv"j;z  
　　主营业务成本 Cost of sales 9+frxD&pO  
　　主营业务税金及附加 Sales tax d((,R@N'  
　　营业费用 Operating expenses E@)9'?q  
　　管理费用 General and administrative expenses ^ Mq8jw(2  
　　财务费用 Financial expenses JjBlje  
　　投资收益 Investment income dYp} R>+  
　　其他业务收入 Other operating income N6/;p]|  
　　营业外收入 Non-operating income SrvC34<7  
　　补贴收入 Subsidy income ,k6V?{ZA  
　　其他业务支出 Other operating expenses 7pZd?-6M^  
　　营业外支出 Non-operating expenses [mG:PTK3  
　　所得税 Income tax 'n"n;  
　　直接人工成本差异(direct labor variance) 2NWQiSz  
　　直接材料成本差异(direct material variance) -Rr Qv(  
　　在产品计价(work-in-process costing) udX!R^8jE  
　　联产品成本计算(joint products costing) .v#Tj|w^  
　　生产成本汇总程序(accumulation process of procluction cost) zWq&HBs  
　　制造费用差异(manufacturing expenses variance) S>EO6z#   
　　实际成本与估计成本(actual cost and estimated cost) 9*xv ,Yz8  
　　工资费用分配(salary costs allocation) /8s>JPXKH[  
　　成本曲线(cost curve) }LdeU:E4  
　　农业生产成本(agriculture production cost) pm'i4!mY<P  
　　原始成本和重置成本(original cost and replacement cost) d)v'K5  
　　工程施工成本 NGuRyZp69&  
　　直接成本与间接成本(direct cost and indirect cost) NvjKB)J  
　　可控成本(controllable cost) d/`d:g  
　　制造费用分配(manufacturing expenses allocation) oJor ]QYK  
　　理论成本与应用成本(theory cost and practice cost) A!aki}aT~  
　　辅助生产成本分配(auxiliary production cost allocation) o<i\1<eI  
　　期间,费用 "v5jYz5M  
　　成本控制程序(procedure of cost control) P&9&/0r=_  
　　成本记录(cost entry, cost recorder cost agenda) =_9grF-  
　　成本计算分批法(job costing method) xw~&OF&  
　　成本计算分步法 9':MD0P/M  
　　直接人工成本差异(direct labor variance) OC_i,  
　　成本控制方法(cost control method)