[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 B` n!IgF8  
　　股本 Share capital o^lKM?t  
　　已归还投资 Investment returned P,*R@N  
　　利润分配-其他转入 Profit appropriation - other transfer in !$fBo3!B_8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve F_@PSA+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sl`\g1<{`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund aP2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xd{"+'29  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r`mfLA]d  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit O'_D*?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (?$ }Vp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .( 75.^b2)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )=2iGEVW  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (L q^C=  
　　期初未分配利润 Retained earnings, beginning of the year M$|^?U>cm  
　　资本公积-股本溢价 Capital surplus - share premium A5/Q:8b  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6 Rg{^ERf  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v vOG]2z  
　　资本公积-股权投资准备 Capital surplus - investment reserve {PdyKgM  
　　资本公积-拨款转入 Capital surplus - subsidiary Xul<,U~w6  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @VVBl I  
　　资本公积-其他 Capital surplus - others 1?Wk qQ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BgUf:PT  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _0ep[r  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >P/.X^G0  
　　盈余公积-储备基金 Surplus reserve - reserve fund qm]k (/w  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {&G0jsA  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0oc5ahp  
　　主营业务收入 Sales B`9'COw  
　　主营业务成本 Cost of sales = gOq >`  
　　主营业务税金及附加 Sales tax #2/k^N4r  
　　营业费用 Operating expenses ^jqQG+`?  
　　管理费用 General and administrative expenses F0])g  
　　财务费用 Financial expenses 4E<iIA\
x  
　　投资收益 Investment income jl%27Ld  
　　其他业务收入 Other operating income ?/5WM%  
　　营业外收入 Non-operating income 'IKV%$k  
　　补贴收入 Subsidy income 6f{Kj)  
　　其他业务支出 Other operating expenses eG=Hyc  
　　营业外支出 Non-operating expenses K-Y;[+#g1o  
　　所得税 Income tax #] cO] I  
　　直接人工成本差异(direct labor variance) 8<{)|GoqB  
　　直接材料成本差异(direct material variance) E&#cU}ErN  
　　在产品计价(work-in-process costing) 2E;UHR  
　　联产品成本计算(joint products costing) 7c5+8k3  
　　生产成本汇总程序(accumulation process of procluction cost) Fzt{^%\`  
　　制造费用差异(manufacturing expenses variance) MB%yC]w8  
　　实际成本与估计成本(actual cost and estimated cost) Me_.X_  
　　工资费用分配(salary costs allocation) Am{Vtl)i  
　　成本曲线(cost curve) 'QeCJ5p]  
　　农业生产成本(agriculture production cost) [x{'NwP?  
　　原始成本和重置成本(original cost and replacement cost) criOJ-  
　　工程施工成本 zU}Ru&T9  
　　直接成本与间接成本(direct cost and indirect cost) |@!4BA  
　　可控成本(controllable cost) :Z3Tyj}4  
　　制造费用分配(manufacturing expenses allocation) ViKN| W>T  
　　理论成本与应用成本(theory cost and practice cost) lhZXq!2p  
　　辅助生产成本分配(auxiliary production cost allocation) k><k|P[|  
　　期间,费用 $~W=)f9  
　　成本控制程序(procedure of cost control) Pp#  
　　成本记录(cost entry, cost recorder cost agenda) a9}7K/Y=d  
　　成本计算分批法(job costing method) CD]"Q1 t}  
　　成本计算分步法 ( kCzz-_\  
　　直接人工成本差异(direct labor variance) ckykRqk}  
　　成本控制方法(cost control method)