[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 u-8b,$@Z>'  
　　股本 Share capital A`'k5uG  
　　已归还投资 Investment returned $;4y2?E  
　　利润分配-其他转入 Profit appropriation - other transfer in t2L}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?%|w?Fdx-  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @r.w+E=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (6y[,lYH  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }@)r\t4m  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cuw 7P  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit H^VNw1.   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends P{bRRn4Z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^"\3dfzKM  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |)Q#U$ m  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Oc6_x46S4  
　　期初未分配利润 Retained earnings, beginning of the year
6-fdfU  
　　资本公积-股本溢价 Capital surplus - share premium ?Iin/<y  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1Fg*--8[r  
　　资本公积-接受现金捐赠 Capital surplus - cash donation NsPAWI|4  
　　资本公积-股权投资准备 Capital surplus - investment reserve Q!91uNL  
　　资本公积-拨款转入 Capital surplus - subsidiary Jw4#u5$$Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~nVO%IxM4J  
　　资本公积-其他 Capital surplus - others 5 O't-'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Lhts4D/V7  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]ZMFK>"^%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve iBM;$0Y  
　　盈余公积-储备基金 Surplus reserve - reserve fund &'V1p4'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund F3?PlH:Y  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n@JZ2K4  
　　主营业务收入 Sales FxFRrRRH@  
　　主营业务成本 Cost of sales qk{+Y  
　　主营业务税金及附加 Sales tax .c5)`  
　　营业费用 Operating expenses iw XMe(k  
　　管理费用 General and administrative expenses %w3Y!7+  
　　财务费用 Financial expenses *QGyF`Go{  
　　投资收益 Investment income yrF"`/zv6|  
　　其他业务收入 Other operating income @Y&UP  
　　营业外收入 Non-operating income K(3_1*
e  
　　补贴收入 Subsidy income :Ld x^UO  
　　其他业务支出 Other operating expenses JC.nfxG@:  
　　营业外支出 Non-operating expenses 3JFX~"rV9I  
　　所得税 Income tax >X_5o^s2s  
　　直接人工成本差异(direct labor variance) XQPlhpcv  
　　直接材料成本差异(direct material variance) <}Hs@`jS  
　　在产品计价(work-in-process costing) wj2z?0}o  
　　联产品成本计算(joint products costing) VK>Cf>  
　　生产成本汇总程序(accumulation process of procluction cost) [vTk*#Cl4  
　　制造费用差异(manufacturing expenses variance)
UbEK2&q/8  
　　实际成本与估计成本(actual cost and estimated cost) 9SQcChG~j  
　　工资费用分配(salary costs allocation) l2ARM3"  
　　成本曲线(cost curve) #oD;?Mi  
　　农业生产成本(agriculture production cost) i@L_[d^|j`  
　　原始成本和重置成本(original cost and replacement cost) -d4|EtN  
　　工程施工成本 })yB2Q0  
　　直接成本与间接成本(direct cost and indirect cost) .z, ot|  
　　可控成本(controllable cost) sW&5Mu-  
　　制造费用分配(manufacturing expenses allocation) mlO\wn-F  
　　理论成本与应用成本(theory cost and practice cost) bV&"
jjEx  
　　辅助生产成本分配(auxiliary production cost allocation) LEC=@) B  
　　期间,费用 e|d~&Bk0  
　　成本控制程序(procedure of cost control) IKVFbTX:y  
　　成本记录(cost entry, cost recorder cost agenda) f;=<$Y>i  
　　成本计算分批法(job costing method) 8'*/|)Hn  
　　成本计算分步法 _$P1N^}Zs  
　　直接人工成本差异(direct labor variance) 1d 1 ~`B  
　　成本控制方法(cost control method)