[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 /@-!JF#g  
　　股本 Share capital N# $ob9  
　　已归还投资 Investment returned C)66^l!x  
　　利润分配-其他转入 Profit appropriation - other transfer in ZT;$aNy  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CmKbpN*  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve LldZ"%P  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _{0'3tI7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 706-
QE^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mDZ/Kp{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >qkZn7C   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends I(!i"b9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E rmlM#u  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q |,(C0<G  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares r /o1a't;  
　　期初未分配利润 Retained earnings, beginning of the year IJ >qs8  
　　资本公积-股本溢价 Capital surplus - share premium 6jz6   
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6z(7l  
　　资本公积-接受现金捐赠 Capital surplus - cash donation G+&ug`0]5  
　　资本公积-股权投资准备 Capital surplus - investment reserve }Fs;sfH  
　　资本公积-拨款转入 Capital surplus - subsidiary u*LMpTnn  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation L[;U Z)V@  
　　资本公积-其他 Capital surplus - others ,`kag~bZ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !0i6:2nw  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?Vg251-H  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mcbvB5U  
　　盈余公积-储备基金 Surplus reserve - reserve fund &/)2P#u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund TKJs'%Q7F6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment U4`6S43ki  
　　主营业务收入 Sales jD]Ci#|W  
　　主营业务成本 Cost of sales 84(NylZ  
　　主营业务税金及附加 Sales tax pK/r{/>r  
　　营业费用 Operating expenses R.nAD{>h*  
　　管理费用 General and administrative expenses %%d3M->C}  
　　财务费用 Financial expenses #_oN.1u57  
　　投资收益 Investment income ZbBz@1O  
　　其他业务收入 Other operating income v0psth?qV  
　　营业外收入 Non-operating income }XHB7,  
　　补贴收入 Subsidy income [\|`C4@3a  
　　其他业务支出 Other operating expenses $#2 zxpr,  
　　营业外支出 Non-operating expenses WTWONO>  
　　所得税 Income tax . tRp  
　　直接人工成本差异(direct labor variance) -;T!d  
　　直接材料成本差异(direct material variance) xLX2F  
　　在产品计价(work-in-process costing) bxU2.YC  
　　联产品成本计算(joint products costing) Vz4/u|gt  
　　生产成本汇总程序(accumulation process of procluction cost) ~1xfE C/  
　　制造费用差异(manufacturing expenses variance) gl.uDO%.  
　　实际成本与估计成本(actual cost and estimated cost) *GUQz  
　　工资费用分配(salary costs allocation) w~+C.4=7  
　　成本曲线(cost curve) sn>2dRW{  
　　农业生产成本(agriculture production cost) $qndG,([F  
　　原始成本和重置成本(original cost and replacement cost) K;uO<{a)r  
　　工程施工成本 0Ncx':]5  
　　直接成本与间接成本(direct cost and indirect cost) Ddu1>"p-x  
　　可控成本(controllable cost) d`eX_]Z  
　　制造费用分配(manufacturing expenses allocation) r>o#h+'AV  
　　理论成本与应用成本(theory cost and practice cost) p"l GR&b  
　　辅助生产成本分配(auxiliary production cost allocation) +)
J;4B  
　　期间,费用 Vv|%;5(  
　　成本控制程序(procedure of cost control) oh^/)2W  
　　成本记录(cost entry, cost recorder cost agenda) *P:!lO\|  
　　成本计算分批法(job costing method)
JCe
%
;U  
　　成本计算分步法 9-B/n0  
　　直接人工成本差异(direct labor variance) Qk5pRoL_  
　　成本控制方法(cost control method)