[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 `%E9xcD%  
　　股本 Share capital Qp!Y.YnPd_  
　　已归还投资 Investment returned _JOP[KHb  
　　利润分配-其他转入 Profit appropriation - other transfer in BQjam+u6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u+% tPe  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jFj~]]j  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~|) 9RUXr>  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund XS0V:<+,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9)yG.9d1  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit i@$-0%,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %N~;{!![p  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |ft:|/^F&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _@ i>s,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !.+"4TF  
　　期初未分配利润 Retained earnings, beginning of the year *:arva5  
　　资本公积-股本溢价 Capital surplus - share premium t>U!Zal"  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9)Yw :  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1-$P0  
　　资本公积-股权投资准备 Capital surplus - investment reserve v>WB FvyD  
　　资本公积-拨款转入 Capital surplus - subsidiary z Z%/W)t  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation G6Q4-kcK  
　　资本公积-其他 Capital surplus - others d1NE%hg3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #O</\|aH)i  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <-|SIF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *j<@yG2\gP  
　　盈余公积-储备基金 Surplus reserve - reserve fund _ +KmNfR  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund >}F?<JB  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment uJPH~mdW  
　　主营业务收入 Sales [~?M
/QI9  
　　主营业务成本 Cost of sales caD5Pod4  
　　主营业务税金及附加 Sales tax >i8~dEbB  
　　营业费用 Operating expenses Ve14rn  
　　管理费用 General and administrative expenses $j !8?
 
　　财务费用 Financial expenses 4!2SS  
　　投资收益 Investment income <R~KM=rL  
　　其他业务收入 Other operating income @9_)On9hZ  
　　营业外收入 Non-operating income J<_1z':W)  
　　补贴收入 Subsidy income b]dxlj} <  
　　其他业务支出 Other operating expenses
y#r\b6  
　　营业外支出 Non-operating expenses {U P_i2`.  
　　所得税 Income tax K.h]JD]o  
　　直接人工成本差异(direct labor variance) `X
qy  
　　直接材料成本差异(direct material variance) :
bw6k  
　　在产品计价(work-in-process costing) s?<!&Y  
　　联产品成本计算(joint products costing) 0=,'{Vz}A  
　　生产成本汇总程序(accumulation process of procluction cost) T{~MiC6A  
　　制造费用差异(manufacturing expenses variance) S&|VkZR)  
　　实际成本与估计成本(actual cost and estimated cost) jf7pl8gv  
　　工资费用分配(salary costs allocation) STp!8mL  
　　成本曲线(cost curve) 3YRBI|XO  
　　农业生产成本(agriculture production cost) !pS~'E&q  
　　原始成本和重置成本(original cost and replacement cost) Fc{((x s  
　　工程施工成本 htg'tA^CtS  
　　直接成本与间接成本(direct cost and indirect cost) DJJZJ}7  
　　可控成本(controllable cost) XbXgU#%  
　　制造费用分配(manufacturing expenses allocation) 1Q_ ``.M  
　　理论成本与应用成本(theory cost and practice cost) 165WO}(;/  
　　辅助生产成本分配(auxiliary production cost allocation) Dtt\~m;AR  
　　期间,费用 w}b<D#0XC  
　　成本控制程序(procedure of cost control) wL'C1Vr  
　　成本记录(cost entry, cost recorder cost agenda) *lY+Yy(  
　　成本计算分批法(job costing method) I~'gK8<e7  
　　成本计算分步法 Y(W{Jd+  
　　直接人工成本差异(direct labor variance) Vd[2u  
　　成本控制方法(cost control method)