[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 jf^BEz5  
　　股本 Share capital (uVL!%61k  
　　已归还投资 Investment returned :Dj0W8V  
　　利润分配-其他转入 Profit appropriation - other transfer in
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　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k.ttrKy<q/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2j;9USZ p  
　　利润分配-提取储备基金 Profit appropriation - reserve fund aJ"m`5]=%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $3=S\jyfK  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund eev-";c  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `tPVNO,l  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6Vj=SYK  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ='t}d>l  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6E#znRi6IE  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fgoLN\  
　　期初未分配利润 Retained earnings, beginning of the year i*((@:  
　　资本公积-股本溢价 Capital surplus - share premium p/U{*i]t  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;
Rljx3!N  
　　资本公积-接受现金捐赠 Capital surplus - cash donation I<rT\':
9  
　　资本公积-股权投资准备 Capital surplus - investment reserve jx{wOb~oO)  
　　资本公积-拨款转入 Capital surplus - subsidiary ri%j*Kn  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation X`fb\}~R(  
　　资本公积-其他 Capital surplus - others "WzKJwFr  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }a%1$>sj  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >r3SF3XMq  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !(HP x@_  
　　盈余公积-储备基金 Surplus reserve - reserve fund D&{CC  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O.DO,]Uh  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4a=QTq0p  
　　主营业务收入 Sales E)`:sSd9
 
　　主营业务成本 Cost of sales cgi:"y F  
　　主营业务税金及附加 Sales tax ?C`r3  
　　营业费用 Operating expenses `&9iC 4P  
　　管理费用 General and administrative expenses v5\5:b{/  
　　财务费用 Financial expenses :8`~dj.  
　　投资收益 Investment income EsS$th)d  
　　其他业务收入 Other operating income fC".K Yjp  
　　营业外收入 Non-operating income DNr*|A2<  
　　补贴收入 Subsidy income 3 "iBcsLn  
　　其他业务支出 Other operating expenses ?<` ;lu/eL  
　　营业外支出 Non-operating expenses 9:*[Q" v  
　　所得税 Income tax _=cU2  
　　直接人工成本差异(direct labor variance) \n`/?\r.z  
　　直接材料成本差异(direct material variance) k1.%ZZMM  
　　在产品计价(work-in-process costing) S Rk%BJ? ~  
　　联产品成本计算(joint products costing) pm=m~  
　　生产成本汇总程序(accumulation process of procluction cost) \zcR75  
　　制造费用差异(manufacturing expenses variance) *M)M!jTv  
　　实际成本与估计成本(actual cost and estimated cost) {;N2 &S o  
　　工资费用分配(salary costs allocation) Z9.0#Jnu  
　　成本曲线(cost curve) f^ja2.*%?  
　　农业生产成本(agriculture production cost) "x vizvR  
　　原始成本和重置成本(original cost and replacement cost) ,+5:}hR+  
　　工程施工成本 UiVGOQ
q  
　　直接成本与间接成本(direct cost and indirect cost) 2M*i'K;;)P  
　　可控成本(controllable cost) Qvty;2$o@  
　　制造费用分配(manufacturing expenses allocation) ?qb35  
　　理论成本与应用成本(theory cost and practice cost) S:XsO9
:{  
　　辅助生产成本分配(auxiliary production cost allocation) Gr4v&Mz:  
　　期间,费用 ):[}NDmC  
　　成本控制程序(procedure of cost control) *4e?y  
　　成本记录(cost entry, cost recorder cost agenda) v;`>pCal  
　　成本计算分批法(job costing method) SK#&%Yk  
　　成本计算分步法 <DP8a<{{  
　　直接人工成本差异(direct labor variance) K iEmvC  
　　成本控制方法(cost control method)