[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 gVh&c4  
　　股本 Share capital Yh@2m9  
　　已归还投资 Investment returned afD {w*[8  
　　利润分配-其他转入 Profit appropriation - other transfer in jAy2C&aP  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S+wT}_BQ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _JTK$\  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %N(>B_t\  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund EfpMzD7/(  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund o:3(J}  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit wpi$-i`  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends f5un7,m  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZUS5z+o  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )8aHj4x  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B>=D$*_  
　　期初未分配利润 Retained earnings, beginning of the year =h|cs{eT\2  
　　资本公积-股本溢价 Capital surplus - share premium XE2rx2k  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -U A &Zt  
　　资本公积-接受现金捐赠 Capital surplus - cash donation L$sENOm  
　　资本公积-股权投资准备 Capital surplus - investment reserve xJU]py~o  
　　资本公积-拨款转入 Capital surplus - subsidiary ~OvbMWu  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -Eq[J k  
　　资本公积-其他 Capital surplus - others 0rI/$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve UQ7]hX9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a8ouk7G  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YX)Rs Vf  
　　盈余公积-储备基金 Surplus reserve - reserve fund /QVwZrch  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ONDO xXs  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3tJfh=r=1  
　　主营业务收入 Sales .oT'(6#  
　　主营业务成本 Cost of sales 74:~F)BP  
　　主营业务税金及附加 Sales tax
g)TZ/,NQ{  
　　营业费用 Operating expenses K{`R
`SXD  
　　管理费用 General and administrative expenses _`^AgRE  
　　财务费用 Financial expenses GRkN0|ovfj  
　　投资收益 Investment income /BQqg08@L  
　　其他业务收入 Other operating income 9% NobT  
　　营业外收入 Non-operating income aBG^X h x  
　　补贴收入 Subsidy income w%X@os}E  
　　其他业务支出 Other operating expenses t0@AfO.'1  
　　营业外支出 Non-operating expenses (Eo
sLn h0  
　　所得税 Income tax JR15y3F  
　　直接人工成本差异(direct labor variance) Xy !NBh7I  
　　直接材料成本差异(direct material variance) )1Y?S;  
　　在产品计价(work-in-process costing) A?}[rM Z  
　　联产品成本计算(joint products costing) C#yRop_d]o  
　　生产成本汇总程序(accumulation process of procluction cost) @n.n[zb\|  
　　制造费用差异(manufacturing expenses variance) pmWy:0R  
　　实际成本与估计成本(actual cost and estimated cost) 8HJ,6Lr;  
　　工资费用分配(salary costs allocation) ` V [4  
　　成本曲线(cost curve) [XDV-6KCE.  
　　农业生产成本(agriculture production cost) X;UEq]kcmn  
　　原始成本和重置成本(original cost and replacement cost) DmPsE6G}  
　　工程施工成本 <DR!AR)  
　　直接成本与间接成本(direct cost and indirect cost) o 7tUv"Rs  
　　可控成本(controllable cost) zaLPPm&f  
　　制造费用分配(manufacturing expenses allocation) ]adgOlM  
　　理论成本与应用成本(theory cost and practice cost) hi/d%lNZ  
　　辅助生产成本分配(auxiliary production cost allocation) %*npLDi  
　　期间,费用 MusUgBQy  
　　成本控制程序(procedure of cost control) _E'}8.#{  
　　成本记录(cost entry, cost recorder cost agenda) 1;S?9N_B  
　　成本计算分批法(job costing method) 39 zfbxX  
　　成本计算分步法 0!ZaR6  
　　直接人工成本差异(direct labor variance) "9QZX[J|*  
　　成本控制方法(cost control method)