[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 $|.8@ nj  
　　股本 Share capital l-l7jq]R  
　　已归还投资 Investment returned ;}"Eqq:  
　　利润分配-其他转入 Profit appropriation - other transfer in Xq&BL,lS  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )<:TpMdUk  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %S}uCqcAK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >([,yMIY  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qS FtQ4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )AQ
^PBwp  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <7`zc7c]#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends nGkS
S _X  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *{!Y_FrL  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >[, eK=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bAGKi.  
　　期初未分配利润 Retained earnings, beginning of the year uMS+,dXy  
　　资本公积-股本溢价 Capital surplus - share premium h0@a"Dq
K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !NkCki"W  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $?G@ijk,  
　　资本公积-股权投资准备 Capital surplus - investment reserve ng"=
vmu  
　　资本公积-拨款转入 Capital surplus - subsidiary hN &?x5aC>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }: HG)V  
　　资本公积-其他 Capital surplus - others cN8Fn4g
q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >m,hna]RZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve AXW.`~ 4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve t'l4$}(  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?YLq iAA  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund (^m] 7l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment P*OG`%y  
　　主营业务收入 Sales {YzCgf  
　　主营业务成本 Cost of sales '#V@a  
　　主营业务税金及附加 Sales tax @wI>0B  
　　营业费用 Operating expenses /[.V(K D  
　　管理费用 General and administrative expenses E,}{iqAb  
　　财务费用 Financial expenses hx$61E=  
　　投资收益 Investment income H. @$#D  
　　其他业务收入 Other operating income \}s/<Q  
　　营业外收入 Non-operating income Gl1XRNyC  
　　补贴收入 Subsidy income ]VRa4ZB{u  
　　其他业务支出 Other operating expenses 'Oue 1[  
　　营业外支出 Non-operating expenses ir_XU/ve  
　　所得税 Income tax 'z(Y9%+a  
　　直接人工成本差异(direct labor variance) &aLTy&8Fv  
　　直接材料成本差异(direct material variance) qTr P@F4`g  
　　在产品计价(work-in-process costing) 49~d6
fH  
　　联产品成本计算(joint products costing) jtP*C_Scv/  
　　生产成本汇总程序(accumulation process of procluction cost) 1^![8>u"  
　　制造费用差异(manufacturing expenses variance) 3R+%C*7  
　　实际成本与估计成本(actual cost and estimated cost) 5@w6pda  
　　工资费用分配(salary costs allocation) usB*Wn8  
　　成本曲线(cost curve) A'DFY {  
　　农业生产成本(agriculture production cost) ]?tRO  
　　原始成本和重置成本(original cost and replacement cost) 6dRhK+|  
　　工程施工成本 *c$[U{Px  
　　直接成本与间接成本(direct cost and indirect cost) 
vW1^  
　　可控成本(controllable cost) lFjz*g2'  
　　制造费用分配(manufacturing expenses allocation) r ;RYGLx  
　　理论成本与应用成本(theory cost and practice cost) i/x |c!E  
　　辅助生产成本分配(auxiliary production cost allocation) i6'=]f'{  
　　期间,费用 kGYpJg9=  
　　成本控制程序(procedure of cost control) J:yv82  
　　成本记录(cost entry, cost recorder cost agenda) p Cs3-&rI3  
　　成本计算分批法(job costing method) S4x9k{Xn  
　　成本计算分步法 yYA*5 7^A  
　　直接人工成本差异(direct labor variance) g"m' C6;  
　　成本控制方法(cost control method)