[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 {4PwLCy  
　　股本 Share capital ;FEqe49  
　　已归还投资 Investment returned +cRn%ioVi  
　　利润分配-其他转入 Profit appropriation - other transfer in ji="DYtL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve uw8f ~:LT  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \)Cl%Em   
　　利润分配-提取储备基金 Profit appropriation - reserve fund H"F29Pu2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &e3.:[~_?  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |[y6Ua0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *K;~!P  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7-A2_!_x{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ea=P2:3*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d d;T-wa}  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5LMw?P.<  
　　期初未分配利润 Retained earnings, beginning of the year Q59W#e)  
　　资本公积-股本溢价 Capital surplus - share premium 6H|S;K+  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
Mb=" Te>|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation A%-6`>  
　　资本公积-股权投资准备 Capital surplus - investment reserve % u6Sr5A[s  
　　资本公积-拨款转入 Capital surplus - subsidiary 13wE"-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation WEpoBP CL  
　　资本公积-其他 Capital surplus - others LgYq.>Nl9  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :Tq~8!s  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve wA.\
i  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yLcEX  
　　盈余公积-储备基金 Surplus reserve - reserve fund i mM_H;-X  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ']oQ]Yx0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment -$@h1Y
 
　　主营业务收入 Sales QSj]Z A  
　　主营业务成本 Cost of sales <-0]i_4sK  
　　主营业务税金及附加 Sales tax }1xo-mUg,  
　　营业费用 Operating expenses ?%kV?eu'  
　　管理费用 General and administrative expenses ]%(2hY~i  
　　财务费用 Financial expenses "w_aM7x_  
　　投资收益 Investment income 9>$p  
　　其他业务收入 Other operating income _XT pU  
　　营业外收入 Non-operating income ,[;G|et  
　　补贴收入 Subsidy income BORA(,  
　　其他业务支出 Other operating expenses },[}$m%  
　　营业外支出 Non-operating expenses B\n[.(].r  
　　所得税 Income tax L8n|m!MOD  
　　直接人工成本差异(direct labor variance) Ct|A:/z(  
　　直接材料成本差异(direct material variance) F&Hrk|a  
　　在产品计价(work-in-process costing) -{_PuJ "  
　　联产品成本计算(joint products costing) 1nOCQ\$l  
　　生产成本汇总程序(accumulation process of procluction cost) ::F|8  
　　制造费用差异(manufacturing expenses variance) Qei"'~1a  
　　实际成本与估计成本(actual cost and estimated cost) +^<](z  
　　工资费用分配(salary costs allocation) Q7A MRrN  
　　成本曲线(cost curve) E!AE4B1bd  
　　农业生产成本(agriculture production cost) 5M_H NWi4  
　　原始成本和重置成本(original cost and replacement cost) %K QQ,{ b  
　　工程施工成本 [8*)8jP3  
　　直接成本与间接成本(direct cost and indirect cost) TB^$1C  
　　可控成本(controllable cost) *9i{,I@  
　　制造费用分配(manufacturing expenses allocation) PxE3K-S)G  
　　理论成本与应用成本(theory cost and practice cost) }d }lR  
　　辅助生产成本分配(auxiliary production cost allocation) v9UD%@tZ  
　　期间,费用 {}x^ri~  
　　成本控制程序(procedure of cost control) bJ;'`sw1  
　　成本记录(cost entry, cost recorder cost agenda) ,?XCyHSgWW  
　　成本计算分批法(job costing method) 7[wieYj{  
　　成本计算分步法 >"<Wjr8W!$  
　　直接人工成本差异(direct labor variance) sT' 5%4  
　　成本控制方法(cost control method)