[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 =3Y?U*d  
　　股本 Share capital Fn$EP :>  
　　已归还投资 Investment returned P)ZGNtO9fG  
　　利润分配-其他转入 Profit appropriation - other transfer in $Y7q2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve HLa|ycB%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zR">'bM:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =((#kDrN  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E[^66(KR  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W|; .G9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _=8x?fC:rl  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?< mSEgvu  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X5'foFE'
  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends a";(C,:0  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (+(YO\ng6  
　　期初未分配利润 Retained earnings, beginning of the year rl[&s\[  
　　资本公积-股本溢价 Capital surplus - share premium 5 J61PuH   
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve UVA|(:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation o%5^dX&[  
　　资本公积-股权投资准备 Capital surplus - investment reserve 80LKxA;5N  
　　资本公积-拨款转入 Capital surplus - subsidiary gVl%:Ra%  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation P$4G2>D8dg  
　　资本公积-其他 Capital surplus - others H5{d;L1[  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O\=3{  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T[;O K  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve  Gr}Lp  
　　盈余公积-储备基金 Surplus reserve - reserve fund +t})tDPXw  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund H~e;S#3_v  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ft#d& I  
　　主营业务收入 Sales $-
EbJ  
　　主营业务成本 Cost of sales ZV$qv=X  
　　主营业务税金及附加 Sales tax c7E=1*C<  
　　营业费用 Operating expenses D<]z.33  
　　管理费用 General and administrative expenses ,?P@ :S<8  
　　财务费用 Financial expenses 1Y_Cd  
　　投资收益 Investment income U8PSJ0ny  
　　其他业务收入 Other operating income oyiEOC  
　　营业外收入 Non-operating income Re0ma%~LP  
　　补贴收入 Subsidy income hqmKUlo  
　　其他业务支出 Other operating expenses 5\A[ra  
　　营业外支出 Non-operating expenses c
F7I  
　　所得税 Income tax ]4
ya$%A  
　　直接人工成本差异(direct labor variance) %tT&/F  
　　直接材料成本差异(direct material variance) m$Lq#R={Z  
　　在产品计价(work-in-process costing) 2xN1=ug  
　　联产品成本计算(joint products costing) t-)C0<  
　　生产成本汇总程序(accumulation process of procluction cost) 4N|^Joi  
　　制造费用差异(manufacturing expenses variance) %+ynrg-  
　　实际成本与估计成本(actual cost and estimated cost) b)tvXi
O1>  
　　工资费用分配(salary costs allocation) nb9qVuAGU  
　　成本曲线(cost curve) lU`]yL  
　　农业生产成本(agriculture production cost) !ZPa
U11  
　　原始成本和重置成本(original cost and replacement cost) 7y1J69IK  
　　工程施工成本 > SU2Jw  
　　直接成本与间接成本(direct cost and indirect cost) gBA UrY%]  
　　可控成本(controllable cost) bwR24>8lP  
　　制造费用分配(manufacturing expenses allocation) n[H3b}  
　　理论成本与应用成本(theory cost and practice cost) C0|<+3uND=  
　　辅助生产成本分配(auxiliary production cost allocation) !~u;CMR  
　　期间,费用 -{dsl|Dl  
　　成本控制程序(procedure of cost control) (,#Rj$W  
　　成本记录(cost entry, cost recorder cost agenda) QqA~y$'ut  
　　成本计算分批法(job costing method) wuSp+?{5k  
　　成本计算分步法 *4"s,1?@BG  
　　直接人工成本差异(direct labor variance) hqd}L~o:  
　　成本控制方法(cost control method)