[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 1^4:l!0D  
　　股本 Share capital })H d]a  
　　已归还投资 Investment returned %'yrIR  
　　利润分配-其他转入 Profit appropriation - other transfer in d=PX}o^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >%k6k1CZ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R qtBz3v  
　　利润分配-提取储备基金 Profit appropriation - reserve fund I I+y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W &IG,7tr  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m{/( 3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit bI55G#1G  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =FrB{Eu  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MLu!8dgI  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G aV&y  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #*'Qm
A  
　　期初未分配利润 Retained earnings, beginning of the year yQiY:SH  
　　资本公积-股本溢价 Capital surplus - share premium FfdB%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
cm(*F0<  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (?fU l$q\  
　　资本公积-股权投资准备 Capital surplus - investment reserve 5 wrRtzf  
　　资本公积-拨款转入 Capital surplus - subsidiary |oi+|r  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 94rSB}b.O  
　　资本公积-其他 Capital surplus - others 9{*{Ba  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #;]#NqFX  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U!aM63F3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve OG/b5U
 
　　盈余公积-储备基金 Surplus reserve - reserve fund C9!t&<\}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund m&:&z7^p  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment L"qJZU  
　　主营业务收入 Sales 1f`De`zXzr  
　　主营业务成本 Cost of sales Y~WdN<g  
　　主营业务税金及附加 Sales tax 0O9b 7F  
　　营业费用 Operating expenses P:"R;YCvE  
　　管理费用 General and administrative expenses *an Ng<@  
　　财务费用 Financial expenses s;BMj^x  
　　投资收益 Investment income nm-  
　　其他业务收入 Other operating income %S`&R5  
　　营业外收入 Non-operating income ~U0%}Bbh  
　　补贴收入 Subsidy income EtKq.<SJ  
　　其他业务支出 Other operating expenses _MBhwNBxZ  
　　营业外支出 Non-operating expenses eV[{c %wN:  
　　所得税 Income tax "mK`3</G  
　　直接人工成本差异(direct labor variance) mn7I# ~  
　　直接材料成本差异(direct material variance) UK ':%LeL  
　　在产品计价(work-in-process costing) Ghgn<YG  
　　联产品成本计算(joint products costing) "do5@$p|  
　　生产成本汇总程序(accumulation process of procluction cost) um.ZAS_kmc  
　　制造费用差异(manufacturing expenses variance) H9mNnZ_k  
　　实际成本与估计成本(actual cost and estimated cost) S6<o?X9,
I  
　　工资费用分配(salary costs allocation) CS7b3p!I  
　　成本曲线(cost curve) *;fTiL  
　　农业生产成本(agriculture production cost) ,/\`Rc^n  
　　原始成本和重置成本(original cost and replacement cost) !8H0.u rw  
　　工程施工成本 9/k2
zXY  
　　直接成本与间接成本(direct cost and indirect cost) g:o/^_  
　　可控成本(controllable cost) DYf QlA  
　　制造费用分配(manufacturing expenses allocation) Ew/MSl6}  
　　理论成本与应用成本(theory cost and practice cost) .z>/A/&+  
　　辅助生产成本分配(auxiliary production cost allocation) \@gV$+{9  
　　期间,费用 j3Od7bBS]  
　　成本控制程序(procedure of cost control) kE&R;T`Gb%  
　　成本记录(cost entry, cost recorder cost agenda) 74Jx\(d  
　　成本计算分批法(job costing method) ;_,jy7lf  
　　成本计算分步法 cNWmaCLN$  
　　直接人工成本差异(direct labor variance) y%TqH\RKv  
　　成本控制方法(cost control method)