[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 -ON-0L  
　　股本 Share capital 4*o?2P$Q  
　　已归还投资 Investment returned 2~QJ]qo=  
　　利润分配-其他转入 Profit appropriation - other transfer in 7;Lv_Y"b  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [+l
6x1Am  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v:Gy>&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund B#`'h~(7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p(="73  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G=gU|& (  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -{C Gn5]_#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends t_16icF9U  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +Q"~2_q5/;  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Dk$<fMS,7c  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \b6{u6?+  
　　期初未分配利润 Retained earnings, beginning of the year T*8S7l  
　　资本公积-股本溢价 Capital surplus - share premium .v}|Tp&k  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve N^wHO<IO1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \Wg_ gA  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4Z=`;  
　　资本公积-拨款转入 Capital surplus - subsidiary &w`DF,k|  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8D@
Jd  
　　资本公积-其他 Capital surplus - others JC9$"0d7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^~vM*.j~j  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j+3
rS  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f
8WI@]1F  
　　盈余公积-储备基金 Surplus reserve - reserve fund {_Ll'S  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund f[R~oc5P0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment sV5") /~  
　　主营业务收入 Sales ?EHheZ{  
　　主营业务成本 Cost of sales F#)bGi  
　　主营业务税金及附加 Sales tax XpkOCo02  
　　营业费用 Operating expenses &%@O V:C  
　　管理费用 General and administrative expenses ."O%pL]!/b  
　　财务费用 Financial expenses 
!\BM  
　　投资收益 Investment income '3syS sD&O  
　　其他业务收入 Other operating income QY<5o;m`  
　　营业外收入 Non-operating income .L;e:cvx  
　　补贴收入 Subsidy income nN-S5 ?X#  
　　其他业务支出 Other operating expenses }(XKy!G6  
　　营业外支出 Non-operating expenses D*PEIsV  
　　所得税 Income tax -])=\n!=  
　　直接人工成本差异(direct labor variance) Q (q&(/  
　　直接材料成本差异(direct material variance) );
q~TZ[Do  
　　在产品计价(work-in-process costing) eV(9I v[  
　　联产品成本计算(joint products costing) u3,O)[qV  
　　生产成本汇总程序(accumulation process of procluction cost) lsO
fpJ  
　　制造费用差异(manufacturing expenses variance) 4 83r
U  
　　实际成本与估计成本(actual cost and estimated cost) wYV>Qd Z  
　　工资费用分配(salary costs allocation) h7T),UL  
　　成本曲线(cost curve) T*=*$%  
　　农业生产成本(agriculture production cost) vp*+Ckd  
　　原始成本和重置成本(original cost and replacement cost) R?9x!@BV  
　　工程施工成本 FINHO058^Y  
　　直接成本与间接成本(direct cost and indirect cost) ,=[%#gS  
　　可控成本(controllable cost) fn5-Tnsq*  
　　制造费用分配(manufacturing expenses allocation) N]
|>\  
　　理论成本与应用成本(theory cost and practice cost) 5U+4vV/*  
　　辅助生产成本分配(auxiliary production cost allocation) jf)l; \u  
　　期间,费用 IPYwUix  
　　成本控制程序(procedure of cost control) ns8s2kYcm  
　　成本记录(cost entry, cost recorder cost agenda) ]1 9VEH  
　　成本计算分批法(job costing method) FRrp@hE  
　　成本计算分步法 3N+lWuE}K  
　　直接人工成本差异(direct labor variance) !rM~   
　　成本控制方法(cost control method)