[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 dJLJh*=AG  
　　股本 Share capital kH&ZPAI  
　　已归还投资 Investment returned R{
[Q+y'E  
　　利润分配-其他转入 Profit appropriation - other transfer in \9}5}X_x.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WD\{Sdx:r  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b}4/4Z.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Iv <9})2K  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t <|s&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^J RTi'v  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Yjl0Pz.q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends eurudl  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;yZ N "r  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T8441qo{>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g\-3c=X  
　　期初未分配利润 Retained earnings, beginning of the year (Z$6JNkz  
　　资本公积-股本溢价 Capital surplus - share premium xI<dBg|]+  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A$F;fCV*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]T51;j'48  
　　资本公积-股权投资准备 Capital surplus - investment reserve O2,g]t~C  
　　资本公积-拨款转入 Capital surplus - subsidiary 3EZwF  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _Y|kX2l S@  
　　资本公积-其他 Capital surplus - others "B }08C,?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GiZ'IDV  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9(l'xuX  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {^f0RGJg9  
　　盈余公积-储备基金 Surplus reserve - reserve fund vQ/\BN  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund h(8;7}K  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `az`?`i7  
　　主营业务收入 Sales ,jnRt%W  
　　主营业务成本 Cost of sales /a(zLHyz)  
　　主营业务税金及附加 Sales tax ]= NYvv>H  
　　营业费用 Operating expenses U(N$6{i_  
　　管理费用 General and administrative expenses 4:@|q:DR  
　　财务费用 Financial expenses |+:ZO5FaO  
　　投资收益 Investment income :b;1P@W<  
　　其他业务收入 Other operating income 9-Qtj49  
　　营业外收入 Non-operating income u-9t s  
　　补贴收入 Subsidy income \Ep/'Tj&  
　　其他业务支出 Other operating expenses M=WE^v!b  
　　营业外支出 Non-operating expenses W`'|&7~  
　　所得税 Income tax !5OMAWNU@  
　　直接人工成本差异(direct labor variance) JYr7;n'!  
　　直接材料成本差异(direct material variance) 'c[LTpn4=  
　　在产品计价(work-in-process costing) erP>P  
　　联产品成本计算(joint products costing) tTFoS[ V  
　　生产成本汇总程序(accumulation process of procluction cost) 9`v:$(I  
　　制造费用差异(manufacturing expenses variance) 6h_k`z  
　　实际成本与估计成本(actual cost and estimated cost) ++!E9GU{  
　　工资费用分配(salary costs allocation) ^R7zLHU;  
　　成本曲线(cost curve) T+nC>}*jgJ  
　　农业生产成本(agriculture production cost) N`Xnoehu  
　　原始成本和重置成本(original cost and replacement cost) Cj1UD;  
　　工程施工成本 rgz I  
　　直接成本与间接成本(direct cost and indirect cost) <M OL{jan  
　　可控成本(controllable cost) L[G\+   
　　制造费用分配(manufacturing expenses allocation) jN}7BbX  
　　理论成本与应用成本(theory cost and practice cost) 87(^P3 ;@  
　　辅助生产成本分配(auxiliary production cost allocation) >
v_5xd9  
　　期间,费用 aF{i A\  
　　成本控制程序(procedure of cost control) /C"s_:m;3  
　　成本记录(cost entry, cost recorder cost agenda) 9BD|uU;0  
　　成本计算分批法(job costing method) 6J-
}&U  
　　成本计算分步法 'HWgvmw(  
　　直接人工成本差异(direct labor variance) !(_xu{(DL  
　　成本控制方法(cost control method)