[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 lt\. )Y>4  
　　股本 Share capital yg oA/*s  
　　已归还投资 Investment returned ?5(Cwy ?  
　　利润分配-其他转入 Profit appropriation - other transfer in F}p)Q$0  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0Z9>%\km_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !5lb+%7  
　　利润分配-提取储备基金 Profit appropriation - reserve fund c\cPmj@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ha+)ZF  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *@`Sx'5!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 53efF bo  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q-<N)K$F(4  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  [@YeQ{  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7.Df2_)  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gX
Zl3  
　　期初未分配利润 Retained earnings, beginning of the year m{T:<:q~  
　　资本公积-股本溢价 Capital surplus - share premium #[$^M:X.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s`Z | A  
　　资本公积-接受现金捐赠 Capital surplus - cash donation F uYjrzmx  
　　资本公积-股权投资准备 Capital surplus - investment reserve _p0@1 s(U  
　　资本公积-拨款转入 Capital surplus - subsidiary j4pxu
/2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation r]JV!'R  
　　资本公积-其他 Capital surplus - others /dGpac  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LsB|}
_j7  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <y
4hK3wP  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [t #xX59  
　　盈余公积-储备基金 Surplus reserve - reserve fund />^sGB  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +/+:D9j ,  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment E6+c{41B  
　　主营业务收入 Sales RLl*@SEi"  
　　主营业务成本 Cost of sales >Pa&f20Hp  
　　主营业务税金及附加 Sales tax
r{oRN  
　　营业费用 Operating expenses )LOV)z|}  
　　管理费用 General and administrative expenses H!N`hEEj>  
　　财务费用 Financial expenses WBc,/lgZ  
　　投资收益 Investment income =+>cTV  
　　其他业务收入 Other operating income 8zhr;Srt  
　　营业外收入 Non-operating income zsM3 [2E*  
　　补贴收入 Subsidy income rjk{9u1a"  
　　其他业务支出 Other operating expenses f8ucJ.{"  
　　营业外支出 Non-operating expenses nh"8on]M~  
　　所得税 Income tax {\:"OcP #  
　　直接人工成本差异(direct labor variance) \PU7,*2  
　　直接材料成本差异(direct material variance) Tfsx& k\  
　　在产品计价(work-in-process costing) o USv)G.zb  
　　联产品成本计算(joint products costing) wz[Xay9jW  
　　生产成本汇总程序(accumulation process of procluction cost) mf4C68DI@u  
　　制造费用差异(manufacturing expenses variance) p;nRxi7'  
　　实际成本与估计成本(actual cost and estimated cost) J  ZH~ {  
　　工资费用分配(salary costs allocation) /i:c! l9  
　　成本曲线(cost curve) Twq/Y07M  
　　农业生产成本(agriculture production cost) Tj(DdR#w  
　　原始成本和重置成本(original cost and replacement cost) 2 Q bCH}  
　　工程施工成本 u9c^:O
p  
　　直接成本与间接成本(direct cost and indirect cost) 3.0t5F<B  
　　可控成本(controllable cost)  (zIWJJw  
　　制造费用分配(manufacturing expenses allocation) RX])#=Cs  
　　理论成本与应用成本(theory cost and practice cost) QYB66g:  
　　辅助生产成本分配(auxiliary production cost allocation) $X\deJ1Hi  
　　期间,费用 |f+`FOliP  
　　成本控制程序(procedure of cost control) rf\/Y"D  
　　成本记录(cost entry, cost recorder cost agenda) ,M?K3lG\g[  
　　成本计算分批法(job costing method) C3k[ipCN  
　　成本计算分步法 NC@L,)F  
　　直接人工成本差异(direct labor variance) hiT&QJB` _  
　　成本控制方法(cost control method)