[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 gQ~X;'  
　　股本 Share capital k\`~v$R3  
　　已归还投资 Investment returned `dK%I U  
　　利润分配-其他转入 Profit appropriation - other transfer in EG3?C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S6bW?8`  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xcA5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund C le
kB  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (_$'e%G0  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2fv`O  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6 s1lf!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Qfd4")zhG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :{ Q[kYj  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends KG8Km  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AQa;D2B$  
　　期初未分配利润 Retained earnings, beginning of the year G
I$7uR}  
　　资本公积-股本溢价 Capital surplus - share premium ^i!6q9<{e  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ww Bs_OMc  
　　资本公积-接受现金捐赠 Capital surplus - cash donation n#lZRwhq  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1Xj>kE:  
　　资本公积-拨款转入 Capital surplus - subsidiary Uel^rfE`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8s#2Zv  
　　资本公积-其他 Capital surplus - others }*s%|!{H  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )T26cT$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %an&lcoX  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :Lze8oY(D}  
　　盈余公积-储备基金 Surplus reserve - reserve fund | SfmQ;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund (np60mX<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment -"Hy%wE  
　　主营业务收入 Sales }:2GD0Ru  
　　主营业务成本 Cost of sales !H[K"7w  
　　主营业务税金及附加 Sales tax ytg'
{)  
　　营业费用 Operating expenses Nn]|#lLP  
　　管理费用 General and administrative expenses :]g>8sWL  
　　财务费用 Financial expenses -AcVVK&  
　　投资收益 Investment income N|53|H  
　　其他业务收入 Other operating income #`(-Oj2hH  
　　营业外收入 Non-operating income s8 c#_  
　　补贴收入 Subsidy income D?:AHj%gW  
　　其他业务支出 Other operating expenses ql_GN[c/  
　　营业外支出 Non-operating expenses 5h6c W  
　　所得税 Income tax y2:~_MD  
　　直接人工成本差异(direct labor variance) M8HHyV[AmC  
　　直接材料成本差异(direct material variance) Gl@}b\TB  
　　在产品计价(work-in-process costing) N,M[Opm  
　　联产品成本计算(joint products costing) vv% o+r-t  
　　生产成本汇总程序(accumulation process of procluction cost) 'ZboLoS*-  
　　制造费用差异(manufacturing expenses variance) M!j: 2dT"  
　　实际成本与估计成本(actual cost and estimated cost) "cVJqW  
　　工资费用分配(salary costs allocation) 3!:?OUhx  
　　成本曲线(cost curve) RAps`)OR?  
　　农业生产成本(agriculture production cost) SZ'2/#R>  
　　原始成本和重置成本(original cost and replacement cost) \sZT[42  
　　工程施工成本 "Smek#l  
　　直接成本与间接成本(direct cost and indirect cost) ndCH Whi  
　　可控成本(controllable cost) 8M&q  
　　制造费用分配(manufacturing expenses allocation) "q,.O5q}Y  
　　理论成本与应用成本(theory cost and practice cost) dNg5#?mzT5  
　　辅助生产成本分配(auxiliary production cost allocation) N& 683z  
　　期间,费用 ?\7$63gBH  
　　成本控制程序(procedure of cost control) VQ,;~^Td  
　　成本记录(cost entry, cost recorder cost agenda) Y)oF;ko:  
　　成本计算分批法(job costing method) Dq:>]4%  
　　成本计算分步法 N&]GPl0  
　　直接人工成本差异(direct labor variance) V0ig#?]  
　　成本控制方法(cost control method)