[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 dR1IndZl  
　　股本 Share capital phjM(lmCo  
　　已归还投资 Investment returned QhJN/v  
　　利润分配-其他转入 Profit appropriation - other transfer in eTvjo(Lvx  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;WX.D]>{W  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $Z#~wsw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund D5@=#/
?*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~rdS#f&R2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B?=R= p  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit !~~KM?g  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends bHnKtaK4c  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %"A8Af**I  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M=pQx$ %a  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -6kX?sNl)X  
　　期初未分配利润 Retained earnings, beginning of the year i~]
60M>  
　　资本公积-股本溢价 Capital surplus - share premium |kPgXq6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )LFbz#;Y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3Z9Yzv)A  
　　资本公积-股权投资准备 Capital surplus - investment reserve C?gqX0[ q  
　　资本公积-拨款转入 Capital surplus - subsidiary Y p;Z+!!UZ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation C
78g|n{  
　　资本公积-其他 Capital surplus - others sPvs}}Z]P  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
Q
jY}$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8p%0d`sX  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e72Fz#<q  
　　盈余公积-储备基金 Surplus reserve - reserve fund bTimJp [b  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund FXJ0 G>F  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6LCtWX  
　　主营业务收入 Sales +d\o|}c  
　　主营业务成本 Cost of sales q&-mbWBj  
　　主营业务税金及附加 Sales tax <PDCM8  
　　营业费用 Operating expenses +\Jo^\  
　　管理费用 General and administrative expenses qr%N/7  
　　财务费用 Financial expenses |JIlp"[  
　　投资收益 Investment income M^ :JhX{  
　　其他业务收入 Other operating income ,FzkGB#  
　　营业外收入 Non-operating income yO)xN=o^\  
　　补贴收入 Subsidy income &@oI/i&0B  
　　其他业务支出 Other operating expenses zU&Iy_Ke.  
　　营业外支出 Non-operating expenses zFm`e:td  
　　所得税 Income tax mc?I
M(t  
　　直接人工成本差异(direct labor variance) q x)\{By  
　　直接材料成本差异(direct material variance) ;O`f+rG~  
　　在产品计价(work-in-process costing) ';FJ
s&=I  
　　联产品成本计算(joint products costing) G|Et'k.F4  
　　生产成本汇总程序(accumulation process of procluction cost) d9v66mpJM  
　　制造费用差异(manufacturing expenses variance) #Pg`0xiV  
　　实际成本与估计成本(actual cost and estimated cost) 1cOR?=G~  
　　工资费用分配(salary costs allocation) .4%z$(+6  
　　成本曲线(cost curve) v3Vve:}+  
　　农业生产成本(agriculture production cost) EO)JMV?6  
　　原始成本和重置成本(original cost and replacement cost) zn
i9  
　　工程施工成本 QNx]8r  
　　直接成本与间接成本(direct cost and indirect cost) S2'ai  
　　可控成本(controllable cost) D2&d",%&f  
　　制造费用分配(manufacturing expenses allocation) MN2i0!+  
　　理论成本与应用成本(theory cost and practice cost) 62R";# K  
　　辅助生产成本分配(auxiliary production cost allocation) &wK:R,~x6  
　　期间,费用 #9|&;C5',!  
　　成本控制程序(procedure of cost control) Qpmq@iL  
　　成本记录(cost entry, cost recorder cost agenda) (7G4v  
　　成本计算分批法(job costing method) A|f6H6UUx  
　　成本计算分步法 pmB {b  
　　直接人工成本差异(direct labor variance) rah"\f2  
　　成本控制方法(cost control method)