[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 }eDX8b8emA  
　　股本 Share capital 1<qVN'[  
　　已归还投资 Investment returned %:be{Y6  
　　利润分配-其他转入 Profit appropriation - other transfer in YCB 3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V=l Q}sBY  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O275AxaN  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (;Q <@PZg  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m)[wZP*e  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QkCoW[sn  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit /m{?o  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends a9@l8{)RX  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve sNk>0 X[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &PQ{e8w  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H:{(CY?t  
　　期初未分配利润 Retained earnings, beginning of the year Y%?!AmER  
　　资本公积-股本溢价 Capital surplus - share premium RP@idz  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1O3<%T#LOZ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,f/IG.  
　　资本公积-股权投资准备 Capital surplus - investment reserve <>*''^  
　　资本公积-拨款转入 Capital surplus - subsidiary gH{\y5%rO  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation s<r.+zqW  
　　资本公积-其他 Capital surplus - others A^Hp#b@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G`9F.T_Z^)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #:\+7mCF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve LN6JH!  
　　盈余公积-储备基金 Surplus reserve - reserve fund
{R{%Z  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund M4hN#0("4  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment milK 3+N  
　　主营业务收入 Sales f$@
".  
　　主营业务成本 Cost of sales $evuPm8G  
　　主营业务税金及附加 Sales tax r+#V{oE_  
　　营业费用 Operating expenses 1'U%7#;E  
　　管理费用 General and administrative expenses
\q`+  
　　财务费用 Financial expenses Q-dHR i
  
　　投资收益 Investment income ={i&F  
　　其他业务收入 Other operating income l-h7ks Rs  
　　营业外收入 Non-operating income ]'ApOp  
　　补贴收入 Subsidy income I{g2q B$6  
　　其他业务支出 Other operating expenses O"-PNF,J  
　　营业外支出 Non-operating expenses wPO@f~[Ji  
　　所得税 Income tax 8H`l"  
　　直接人工成本差异(direct labor variance) c{4nW|/ W  
　　直接材料成本差异(direct material variance) U/&qV"Ih  
　　在产品计价(work-in-process costing) Z%n.:I<%ZV  
　　联产品成本计算(joint products costing) J%[N-  
　　生产成本汇总程序(accumulation process of procluction cost) "
$"mWF-  
　　制造费用差异(manufacturing expenses variance) O7CYpn4<7  
　　实际成本与估计成本(actual cost and estimated cost) V_d%g<n4  
　　工资费用分配(salary costs allocation) fm:{&(  
　　成本曲线(cost curve) ?oDfI  
　　农业生产成本(agriculture production cost) g$T_yT''  
　　原始成本和重置成本(original cost and replacement cost) p*&LEjaVM4  
　　工程施工成本 ]aW.b_7<9  
　　直接成本与间接成本(direct cost and indirect cost)
e"H+sM26-  
　　可控成本(controllable cost) n]{}C.C=  
　　制造费用分配(manufacturing expenses allocation) Cg\)BHv~  
　　理论成本与应用成本(theory cost and practice cost) o-CJdOS  
　　辅助生产成本分配(auxiliary production cost allocation) Rw=E_q{  
　　期间,费用 =$zr t  
　　成本控制程序(procedure of cost control) <C`eZ}Qqv  
　　成本记录(cost entry, cost recorder cost agenda) >E,L"&_j  
　　成本计算分批法(job costing method) hE#8_34%s  
　　成本计算分步法 Z!i'Tbfn  
　　直接人工成本差异(direct labor variance) i\z0{;f|GX  
　　成本控制方法(cost control method)