[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 m~)Fr8Wh6  
　　股本 Share capital V$/u  
　　已归还投资 Investment returned J [ YtA  
　　利润分配-其他转入 Profit appropriation - other transfer in Gb(C#,xbK  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r0\cc6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )7&42>t  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _PXG AS  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yZYKwKG  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P?9nTG  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $; Q$W9+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends #TMm#?lC  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve '[Mlmgc5  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :s'o~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %55@3)V8Rf  
　　期初未分配利润 Retained earnings, beginning of the year qbS'|--wH  
　　资本公积-股本溢价 Capital surplus - share premium v5(q)h  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve slU  
　　资本公积-接受现金捐赠 Capital surplus - cash donation WnD^F>  
　　资本公积-股权投资准备 Capital surplus - investment reserve 
%1Bn_  
　　资本公积-拨款转入 Capital surplus - subsidiary p"Ot5!F>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation j?EskT6  
　　资本公积-其他 Capital surplus - others .z=U= _e  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ipG5l  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SArfczoB  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve M]}l^m>L  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9YR]
+*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund yGU .AM  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment sK+ (v  
　　主营业务收入 Sales 81~Kpx  
　　主营业务成本 Cost of sales hf;S]8|F  
　　主营业务税金及附加 Sales tax y Wp i|   
　　营业费用 Operating expenses yJ%t^ X_  
　　管理费用 General and administrative expenses (2U
W_l  
　　财务费用 Financial expenses B\\6#  
　　投资收益 Investment income !C itzor  
　　其他业务收入 Other operating income 3pvYi<<D'  
　　营业外收入 Non-operating income e # t3u_  
　　补贴收入 Subsidy income UQ/qBbn  
　　其他业务支出 Other operating expenses b9!.-^<8y  
　　营业外支出 Non-operating expenses l0I}&,+  
　　所得税 Income tax XC=%H'p  
　　直接人工成本差异(direct labor variance) 4|`Yz%'  
　　直接材料成本差异(direct material variance) i=YXKe6fD  
　　在产品计价(work-in-process costing) [+;qWfs B  
　　联产品成本计算(joint products costing) _w5RK(  
　　生产成本汇总程序(accumulation process of procluction cost) 2@v J  
　　制造费用差异(manufacturing expenses variance) *c{wtl@  
　　实际成本与估计成本(actual cost and estimated cost) dd]?9  
　　工资费用分配(salary costs allocation) 7_-w_"X  
　　成本曲线(cost curve) nSS>\$  
　　农业生产成本(agriculture production cost) U#bl=%bF  
　　原始成本和重置成本(original cost and replacement cost) ][,4,?T7  
　　工程施工成本 P}0*{%jB  
　　直接成本与间接成本(direct cost and indirect cost) /RGNAHtIi  
　　可控成本(controllable cost) g?B3!,!9  
　　制造费用分配(manufacturing expenses allocation) jk$86ma!  
　　理论成本与应用成本(theory cost and practice cost) zrs<#8!Y_!  
　　辅助生产成本分配(auxiliary production cost allocation) %?bcT[|3  
　　期间,费用 syv$XeG=}  
　　成本控制程序(procedure of cost control) Z%m-HE:k  
　　成本记录(cost entry, cost recorder cost agenda) !YiuwFt  
　　成本计算分批法(job costing method) +iy7e6P  
　　成本计算分步法 I]h-\;96  
　　直接人工成本差异(direct labor variance) 'n0 .#E_  
　　成本控制方法(cost control method)