[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 iu$Y0.H@  
　　股本 Share capital g9Ty%|Q7(  
　　已归还投资 Investment returned 8tO.o\)h  
　　利润分配-其他转入 Profit appropriation - other transfer in !$#5E1:\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4ves|pLET  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Tfx-h)oP3  
　　利润分配-提取储备基金 Profit appropriation - reserve fund DPCQqV| 7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5=b6B=\*~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 
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　　利润分配-利润归还投资 Profit appropriation - return investment by profit FD[4?\W]#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends t^2$ent  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wYDdy gS  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `|PhXr  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9v1Snr  
　　期初未分配利润 Retained earnings, beginning of the year v5&W)F  
　　资本公积-股本溢价 Capital surplus - share premium \Y`psSf+  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u>:j$@56  
　　资本公积-接受现金捐赠 Capital surplus - cash donation m
ex@~VK  
　　资本公积-股权投资准备 Capital surplus - investment reserve L* ScSxw  
　　资本公积-拨款转入 Capital surplus - subsidiary .HRd6O;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ec^2tx"=  
　　资本公积-其他 Capital surplus - others o6:@j#b  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %-BwK  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1tTY)Evf  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve " t?44[  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~qXwQ@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [ua[A;K  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7%G&=8tq  
　　主营业务收入 Sales #V
$sb1u  
　　主营业务成本 Cost of sales -:~z,F  
　　主营业务税金及附加 Sales tax BqM[{Kv  
　　营业费用 Operating expenses W@i|=xS?  
　　管理费用 General and administrative expenses V;Q@'<w  
　　财务费用 Financial expenses MP.ye|i4Q  
　　投资收益 Investment income bR$5G  
　　其他业务收入 Other operating income PZ#aq~>w
 
　　营业外收入 Non-operating income m)]|mYjju  
　　补贴收入 Subsidy income T!Lv%i*|Y  
　　其他业务支出 Other operating expenses Sy<io@df  
　　营业外支出 Non-operating expenses j,Qb'|f5  
　　所得税 Income tax eR/X9<  
　　直接人工成本差异(direct labor variance) Kzy9i/bL  
　　直接材料成本差异(direct material variance)
g|h;*  
　　在产品计价(work-in-process costing) n57mh5mixM  
　　联产品成本计算(joint products costing) jo<Gf 5  
　　生产成本汇总程序(accumulation process of procluction cost) b@sq}8YD|z  
　　制造费用差异(manufacturing expenses variance) /iJsa&W}  
　　实际成本与估计成本(actual cost and estimated cost) r{_1M>F D!  
　　工资费用分配(salary costs allocation) Yv2L0bUo:  
　　成本曲线(cost curve) 8#9OSupp  
　　农业生产成本(agriculture production cost) h
0)oQrY  
　　原始成本和重置成本(original cost and replacement cost) _X@ Q`d  
　　工程施工成本 OAEa+V
 
　　直接成本与间接成本(direct cost and indirect cost) .'4@Yp{=  
　　可控成本(controllable cost) /Xv@g$  
　　制造费用分配(manufacturing expenses allocation)
c{39,oF  
　　理论成本与应用成本(theory cost and practice cost) O2fFh_\  
　　辅助生产成本分配(auxiliary production cost allocation) ABL5T-
*]  
　　期间,费用 5HTY ~&C  
　　成本控制程序(procedure of cost control) YG)7+94  
　　成本记录(cost entry, cost recorder cost agenda) K6
@ %@v  
　　成本计算分批法(job costing method) 85Kf>z::c  
　　成本计算分步法 7|Iq4@IT  
　　直接人工成本差异(direct labor variance) V8b^{}nxt  
　　成本控制方法(cost control method)