[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 OA4NXl'  
　　股本 Share capital eem.lVVD  
　　已归还投资 Investment returned K]N^6ome  
　　利润分配-其他转入 Profit appropriation - other transfer in
hSp[BsF`,  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3(E"$Se,f  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ny\iRU)fN  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Vy16Co  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
TjgX' j  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s-k~_C>Fw  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit f ,K1a9.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;T-i+_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K34ca-~  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _Dwn@{[(8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z9~~vf#  
　　期初未分配利润 Retained earnings, beginning of the year Jj
yQ  
　　资本公积-股本溢价 Capital surplus - share premium ]/JE#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f!xIMIl)+  
　　资本公积-接受现金捐赠 Capital surplus - cash donation H8Pil H  
　　资本公积-股权投资准备 Capital surplus - investment reserve i3rvDch  
　　资本公积-拨款转入 Capital surplus - subsidiary P,_GTs3/G  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation (.<Gde#  
　　资本公积-其他 Capital surplus - others rTDx|pvYx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T>kJB.V:oQ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fnL!@WF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =Ky1v$<  
　　盈余公积-储备基金 Surplus reserve - reserve fund xqmJPbA  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #++MoW}'g  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @D[;$YEk  
　　主营业务收入 Sales ^^3 >R`  
　　主营业务成本 Cost of sales Fr/8q:m&  
　　主营业务税金及附加 Sales tax h"#^0$f  
　　营业费用 Operating expenses oopTo51,a  
　　管理费用 General and administrative expenses Fm*n>^P@Y  
　　财务费用 Financial expenses 8 6?D  
　　投资收益 Investment income 8 x|NR?  
　　其他业务收入 Other operating income PX\}lTJ  
　　营业外收入 Non-operating income xg. d
)n  
　　补贴收入 Subsidy income &>i+2c~  
　　其他业务支出 Other operating expenses +@usJkxul  
　　营业外支出 Non-operating expenses MfCu\[qOz  
　　所得税 Income tax H
Tf7
r-  
　　直接人工成本差异(direct labor variance) ]1abz:  
　　直接材料成本差异(direct material variance) WTY{sq\' o  
　　在产品计价(work-in-process costing) 0-l @U{  
　　联产品成本计算(joint products costing) /D 2v1  
　　生产成本汇总程序(accumulation process of procluction cost) 7{. "Y@  
　　制造费用差异(manufacturing expenses variance) (+CB)nV0IA  
　　实际成本与估计成本(actual cost and estimated cost) 5W 5\*L  
　　工资费用分配(salary costs allocation) jVi''#F?f  
　　成本曲线(cost curve) x4.-7%VV%  
　　农业生产成本(agriculture production cost) 9p>3k&S  
　　原始成本和重置成本(original cost and replacement cost) e,`+6qP{  
　　工程施工成本 !_l W#fe R  
　　直接成本与间接成本(direct cost and indirect cost) c}g^wLa  
　　可控成本(controllable cost) .~ZNlI {K  
　　制造费用分配(manufacturing expenses allocation) -[0)n{AVvU  
　　理论成本与应用成本(theory cost and practice cost) 1wE~dpnx  
　　辅助生产成本分配(auxiliary production cost allocation) Gob1V  
　　期间,费用 ,Z&"@g  
　　成本控制程序(procedure of cost control) PO<4rT+B  
　　成本记录(cost entry, cost recorder cost agenda) b==<7[8  
　　成本计算分批法(job costing method) -.ha\t0J  
　　成本计算分步法 SZK~<@q5  
　　直接人工成本差异(direct labor variance) :E@"4O?<Y)  
　　成本控制方法(cost control method)