[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 eyl) uR  
　　股本 Share capital 3M>FU4Ug2  
　　已归还投资 Investment returned E6KBpQcd[
 
　　利润分配-其他转入 Profit appropriation - other transfer in ?X5glDZ$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;7hX0AK  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve l{7Dv1[Ss  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @bVh?T0~F,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^.$r1/U  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pZ|nn  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )jQe K  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ct4)faM  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9FR1Bruf  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2%No>w}/2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n46PQm%p  
　　期初未分配利润 Retained earnings, beginning of the year L"zgBB?K6  
　　资本公积-股本溢价 Capital surplus - share premium H
S7 G_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cDh4@V  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1k70>RQ&69  
　　资本公积-股权投资准备 Capital surplus - investment reserve <45dy5!Tz  
　　资本公积-拨款转入 Capital surplus - subsidiary j2v[-N4 {J  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation '\vmfp=  
　　资本公积-其他 Capital surplus - others J&0wl]w|O%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve sMe~C>RD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `OpC-Z&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W0,"V'C  
　　盈余公积-储备基金 Surplus reserve - reserve fund _ZE$\5>-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QH? 2v  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment zdQu%q  
　　主营业务收入 Sales y0y;1N'KK  
　　主营业务成本 Cost of sales 0 6v5/Xf  
　　主营业务税金及附加 Sales tax \crb&EgID  
　　营业费用 Operating expenses YdL1(|EdM  
　　管理费用 General and administrative expenses ;>x1)|n5  
　　财务费用 Financial expenses ~a0}  
　　投资收益 Investment income ]KV8u1H>  
　　其他业务收入 Other operating income [T?6~^m=  
　　营业外收入 Non-operating income p]IhQnj2  
　　补贴收入 Subsidy income K&~#@ I;  
　　其他业务支出 Other operating expenses 9g,L1 W*  
　　营业外支出 Non-operating expenses *V<2\-  
　　所得税 Income tax IfI$  
　　直接人工成本差异(direct labor variance) ba:du |Ec  
　　直接材料成本差异(direct material variance) ,i((;/O6  
　　在产品计价(work-in-process costing) lNp :2P  
　　联产品成本计算(joint products costing) P`Wf'C^h  
　　生产成本汇总程序(accumulation process of procluction cost) WOTu"Yj  
　　制造费用差异(manufacturing expenses variance) %!/liS  
　　实际成本与估计成本(actual cost and estimated cost) c3 ]^f6)?  
　　工资费用分配(salary costs allocation) tNNg[;0  
　　成本曲线(cost curve) ra#)*fG,~  
　　农业生产成本(agriculture production cost) 3<Y;mA=hw  
　　原始成本和重置成本(original cost and replacement cost) <:}AC{I  
　　工程施工成本 x?&xz;  
　　直接成本与间接成本(direct cost and indirect cost) :s5<AT Q  
　　可控成本(controllable cost) N#-\JlJ)  
　　制造费用分配(manufacturing expenses allocation) vWU4ZBT8G  
　　理论成本与应用成本(theory cost and practice cost) U=?"j-wN  
　　辅助生产成本分配(auxiliary production cost allocation) _EBDv0s  
　　期间,费用 M/`z;a=EP  
　　成本控制程序(procedure of cost control) 3ncvM>~g  
　　成本记录(cost entry, cost recorder cost agenda) -bX.4+U  
　　成本计算分批法(job costing method) ;;J98G|1  
　　成本计算分步法 iKTU28x  
　　直接人工成本差异(direct labor variance) 42[:s:  
　　成本控制方法(cost control method)