[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 t:c.LFrF  
　　股本 Share capital @|)Z"m7  
　　已归还投资 Investment returned ^W@5TkkBQq  
　　利润分配-其他转入 Profit appropriation - other transfer in P>6{&(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _aMF?Pj~m  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Qci]i)s$js  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ZG@q`<:j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Hr4}3.8  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Qei"'~1a  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit lys#G:H]  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )_NO4`ejs/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DeYV$W B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,=N.FS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u]gxFG"   
　　期初未分配利润 Retained earnings, beginning of the year {_dvx*M  
　　资本公积-股本溢价 Capital surplus - share premium i@CxI<1'  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |)G<,FJQE_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Xx(T">
]vJ  
　　资本公积-股权投资准备 Capital surplus - investment reserve %%wNZ{  
　　资本公积-拨款转入 Capital surplus - subsidiary 2px|_)i
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #89!'W  
　　资本公积-其他 Capital surplus - others }d }lR  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h pJ-
r  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &VcV$8k  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m4yL@d,Yw  
　　盈余公积-储备基金 Surplus reserve - reserve fund M#[{>6>iE  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund llsfTrp  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment UY2OZ&&  
　　主营业务收入 Sales i 3SHg\~Z  
　　主营业务成本 Cost of sales 3[f): u3"  
　　主营业务税金及附加 Sales tax 8sCv]|cn  
　　营业费用 Operating expenses EZ`{
Wnbq  
　　管理费用 General and administrative expenses  f V(J|  
　　财务费用 Financial expenses IqGdfL6[(  
　　投资收益 Investment income r"R#@V\'1b  
　　其他业务收入 Other operating income YgoBHE0#  
　　营业外收入 Non-operating income V470C@  
　　补贴收入 Subsidy income Qw)c$93  
　　其他业务支出 Other operating expenses j8`BdKg  
　　营业外支出 Non-operating expenses 5 u0HI  
　　所得税 Income tax E+JqWR5  
　　直接人工成本差异(direct labor variance) Oc; G(l(  
　　直接材料成本差异(direct material variance) !?gKqx'T$  
　　在产品计价(work-in-process costing) ]g&TKm  
　　联产品成本计算(joint products costing) *WT`o>  
　　生产成本汇总程序(accumulation process of procluction cost) /FJu)H..U  
　　制造费用差异(manufacturing expenses variance) e 3TI|e_  
　　实际成本与估计成本(actual cost and estimated cost) alvrh'51  
　　工资费用分配(salary costs allocation) {.\Tt
E  
　　成本曲线(cost curve) O0y_Lm\  
　　农业生产成本(agriculture production cost) }> X~  
　　原始成本和重置成本(original cost and replacement cost) ?I@
W:#>o  
　　工程施工成本 WeiFmar  
　　直接成本与间接成本(direct cost and indirect cost) ?K\axf>F  
　　可控成本(controllable cost) n.G!43@*N  
　　制造费用分配(manufacturing expenses allocation) @|%2f@h  
　　理论成本与应用成本(theory cost and practice cost) D5HZ2cz|a  
　　辅助生产成本分配(auxiliary production cost allocation) # Vha7  
　　期间,费用 #YOA`m,'  
　　成本控制程序(procedure of cost control) C7 3kJa  
　　成本记录(cost entry, cost recorder cost agenda) &9)\wnOS  
　　成本计算分批法(job costing method) |H+Wed|  
　　成本计算分步法 LE>]8[f6S  
　　直接人工成本差异(direct labor variance) !I Qck8Y  
　　成本控制方法(cost control method)