[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 DzMkeX  
　　股本 Share capital H>?@nYP  
　　已归还投资 Investment returned YjT #^AH  
　　利润分配-其他转入 Profit appropriation - other transfer in v?J2cL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]b)(=-;>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?IWS  
　　利润分配-提取储备基金 Profit appropriation - reserve fund z;)% i f6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &x}JC/u]fd  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D!CGbP(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit i "xq SLf=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]|oqJ2P  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $vd._j&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .x&>H  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7e4\BzCC  
　　期初未分配利润 Retained earnings, beginning of the year l}{O  
　　资本公积-股本溢价 Capital surplus - share premium +4 dH
aj6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v%r!}s  
　　资本公积-接受现金捐赠 Capital surplus - cash donation m`|+_{4[n  
　　资本公积-股权投资准备 Capital surplus - investment reserve $J+$8pA  
　　资本公积-拨款转入 Capital surplus - subsidiary ZWv$K0agu  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation x<"e  
　　资本公积-其他 Capital surplus - others ;Ti?(n#M>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <qu\q \  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Hmz[pTQ|87  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve se-}d.PwL  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6BMn7m?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund BF Y~::<b  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment l[gL(p"W  
　　主营业务收入 Sales 9%8T09I !  
　　主营业务成本 Cost of sales &b%6pVj  
　　主营业务税金及附加 Sales tax 6 J#C  
　　营业费用 Operating expenses iV%%VR8b  
　　管理费用 General and administrative expenses B}p/
,4x6  
　　财务费用 Financial expenses @<P[z[  
　　投资收益 Investment income GIp?}tM  
　　其他业务收入 Other operating income NEvt71k  
　　营业外收入 Non-operating income *i|hcDk  
　　补贴收入 Subsidy income 4o_1F).\D  
　　其他业务支出 Other operating expenses drH!?0Dpg  
　　营业外支出 Non-operating expenses RZ -w,~  
　　所得税 Income tax r&#q=R},p  
　　直接人工成本差异(direct labor variance) h< uQ~CQg  
　　直接材料成本差异(direct material variance) Ofn:<d
  
　　在产品计价(work-in-process costing) lD(d9GVm{z  
　　联产品成本计算(joint products costing) oR~+s &c  
　　生产成本汇总程序(accumulation process of procluction cost) ;^;5"nh  
　　制造费用差异(manufacturing expenses variance) ~"(1~7_  
　　实际成本与估计成本(actual cost and estimated cost) wvfCj6}S&  
　　工资费用分配(salary costs allocation) cWm.']  
　　成本曲线(cost curve) D/U o?,>8  
　　农业生产成本(agriculture production cost) 4h|D[Cb]  
　　原始成本和重置成本(original cost and replacement cost) hPl;2r  
　　工程施工成本 #ws6z`mt  
　　直接成本与间接成本(direct cost and indirect cost) Z|)~2[Roa  
　　可控成本(controllable cost) Z"P{/~HG  
　　制造费用分配(manufacturing expenses allocation) ='s2S5#1  
　　理论成本与应用成本(theory cost and practice cost) CNzK-,   
　　辅助生产成本分配(auxiliary production cost allocation) ]M_)f  
　　期间,费用 n_5g:`Y  
　　成本控制程序(procedure of cost control)  iGR(  
　　成本记录(cost entry, cost recorder cost agenda) Skx TgX5  
　　成本计算分批法(job costing method) b{(:'.  
　　成本计算分步法 X;-,3dy  
　　直接人工成本差异(direct labor variance) g?`w)O7v  
　　成本控制方法(cost control method)