[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 w@WPp0mny  
　　股本 Share capital K57u87=*X?  
　　已归还投资 Investment returned `Wd4d2aLG  
　　利润分配-其他转入 Profit appropriation - other transfer in ~S\8 '  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lYT_Y.%I  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2Mu@P8O&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund aC94g7)`  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund d
kg| kw'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -ImVXy]?  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *Hz]<b?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends EY^?@D_<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f7/M_sx  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 35JVF*z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dU-nE5  
　　期初未分配利润 Retained earnings, beginning of the year Rj3ad3z'E  
　　资本公积-股本溢价 Capital surplus - share premium c#-*]6x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &v#pS!UOj  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !P3y+;S  
　　资本公积-股权投资准备 Capital surplus - investment reserve liMw(F2  
　　资本公积-拨款转入 Capital surplus - subsidiary P*
n/qj 8h  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation KM? w{ ~9  
　　资本公积-其他 Capital surplus - others T:SqENV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TE:|w Xe  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Pkv+^[(4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve re4A5Ev$  
　　盈余公积-储备基金 Surplus reserve - reserve fund p
8FXlTk  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund nNf*Q r%Z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #v; :K8  
　　主营业务收入 Sales iJ`zWpj+{Q  
　　主营业务成本 Cost of sales ~OWpk)Vq  
　　主营业务税金及附加 Sales tax .FN 6/N\  
　　营业费用 Operating expenses Xk!wT2;  
　　管理费用 General and administrative expenses Yv.7-DHNl  
　　财务费用 Financial expenses g7{:F\S  
　　投资收益 Investment income 6F5g2hBz  
　　其他业务收入 Other operating income ]FgKL0  
　　营业外收入 Non-operating income rv`GOta*  
　　补贴收入 Subsidy income M%WO  
　　其他业务支出 Other operating expenses AH-BZ8  
　　营业外支出 Non-operating expenses Lp(i&A  
　　所得税 Income tax `O5427Im  
　　直接人工成本差异(direct labor variance) 3m$ck$  
　　直接材料成本差异(direct material variance) rZWs-]s 6t  
　　在产品计价(work-in-process costing) XRHngW_A  
　　联产品成本计算(joint products costing) |*^}e54  
　　生产成本汇总程序(accumulation process of procluction cost) H%>^_:h  
　　制造费用差异(manufacturing expenses variance) O`5hjq#  
　　实际成本与估计成本(actual cost and estimated cost) C80< L5\  
　　工资费用分配(salary costs allocation) vqZBDQ0  
　　成本曲线(cost curve) 5WvsS( 9H  
　　农业生产成本(agriculture production cost) wbvOf X  
　　原始成本和重置成本(original cost and replacement cost) z,bK.KFSs  
　　工程施工成本 -{q'Tmst  
　　直接成本与间接成本(direct cost and indirect cost) 4;Vi@(G)  
　　可控成本(controllable cost) %w?C)$Kn \  
　　制造费用分配(manufacturing expenses allocation) T0~~0G)k  
　　理论成本与应用成本(theory cost and practice cost) 1 e]D=2y  
　　辅助生产成本分配(auxiliary production cost allocation) t1G__5wp  
　　期间,费用 }1%%`  
　　成本控制程序(procedure of cost control) [jksOC)@4  
　　成本记录(cost entry, cost recorder cost agenda) 7dv!  
　　成本计算分批法(job costing method) v^)B[e!  
　　成本计算分步法 mZM,"Wq,  
　　直接人工成本差异(direct labor variance) pRzL}-
[/v  
　　成本控制方法(cost control method)