[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 h},oF!,  
　　股本 Share capital Rl6\#C*  
　　已归还投资 Investment returned oW ;6h.  
　　利润分配-其他转入 Profit appropriation - other transfer in ~xIjF1Z  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?J,AB #+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9Ok9bC'?8@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =@)d5^<5F  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cc44R|Kr$$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !7d*v3)d  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Urgtg37  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;;)`c/$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -ti{6:H8  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "3F;cCDv]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares b5:op@V  
　　期初未分配利润 Retained earnings, beginning of the year DKmZ  
　　资本公积-股本溢价 Capital surplus - share premium _Zc%z@}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tV/Z)fpyH  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [/_+ >M  
　　资本公积-股权投资准备 Capital surplus - investment reserve a83g\c5   
　　资本公积-拨款转入 Capital surplus - subsidiary c '\SfW<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4 m-I5!=O  
　　资本公积-其他 Capital surplus - others /1`cRyS  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &5t :H 8b  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z5]bia,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Hk
7K`9  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^JR;epVJ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6/ `.(fL1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment KL'z XkS  
　　主营业务收入 Sales lHB
) b}7E  
　　主营业务成本 Cost of sales ~LQ[4h<J !  
　　主营业务税金及附加 Sales tax 8I,QD` xu  
　　营业费用 Operating expenses $c&0F,  
　　管理费用 General and administrative expenses 8Q)@  
　　财务费用 Financial expenses ~}DQT>7$  
　　投资收益 Investment income Pj?Dmk~   
　　其他业务收入 Other operating income 19q{6X`x  
　　营业外收入 Non-operating income H@uE>  
　　补贴收入 Subsidy income t_ur&.^SB  
　　其他业务支出 Other operating expenses bq
x0d=Z~[  
　　营业外支出 Non-operating expenses q*)+K9LRk  
　　所得税 Income tax tD$lNh^  
　　直接人工成本差异(direct labor variance) Fd\e*ww'  
　　直接材料成本差异(direct material variance) V,ZY
*f0  
　　在产品计价(work-in-process costing) y/c%+Ca/  
　　联产品成本计算(joint products costing) 23DJV);g8  
　　生产成本汇总程序(accumulation process of procluction cost) V84*0&qOW  
　　制造费用差异(manufacturing expenses variance) VzlDHpG  
　　实际成本与估计成本(actual cost and estimated cost) OVk~N)  
　　工资费用分配(salary costs allocation) Cz^Q5F`  
　　成本曲线(cost curve) ]=F8p2w?  
　　农业生产成本(agriculture production cost) insY(.N  
　　原始成本和重置成本(original cost and replacement cost) Wd(86idnc  
　　工程施工成本 [XlB<P=|>  
　　直接成本与间接成本(direct cost and indirect cost) TQ9D68 ,  
　　可控成本(controllable cost) =wq;@'U  
　　制造费用分配(manufacturing expenses allocation) FnHi(S|A  
　　理论成本与应用成本(theory cost and practice cost) %G3sjnI;l  
　　辅助生产成本分配(auxiliary production cost allocation) jQj,q{eA  
　　期间,费用 8n?kZY$,  
　　成本控制程序(procedure of cost control) iz"3\{aN  
　　成本记录(cost entry, cost recorder cost agenda) Cpx+qQt0  
　　成本计算分批法(job costing method) \0FT!} L  
　　成本计算分步法 dv N<5~  
　　直接人工成本差异(direct labor variance) 5 ZfP  
　　成本控制方法(cost control method)