[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 R~oY R,L;  
　　股本 Share capital 9ls1y=M8J  
　　已归还投资 Investment returned %u%;L+0Q[  
　　利润分配-其他转入 Profit appropriation - other transfer in MMa`}wSs  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7vgRNzZoq  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |6-9vU!LK?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund bzpi7LKN  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4Ty?>'*|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P:6K  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit fQ~~%#z1  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends BpA7 z/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %+/v")8+?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0 F8xS8vK+  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;woK96"{t  
　　期初未分配利润 Retained earnings, beginning of the year dh]Hf,OLF  
　　资本公积-股本溢价 Capital surplus - share premium u@D5SkT  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?z)
2\D  
　　资本公积-接受现金捐赠 Capital surplus - cash donation L~+aD2E {  
　　资本公积-股权投资准备 Capital surplus - investment reserve %zc.b  
　　资本公积-拨款转入 Capital surplus - subsidiary 8Ie0L3d-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation f4<~_ZGr  
　　资本公积-其他 Capital surplus - others O^c?w8   
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve n)cc\JPQ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve TS=%iMa  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b?=r%D->w  
　　盈余公积-储备基金 Surplus reserve - reserve fund q:>`|~M
X  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )`k+Oyvi<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `&a8Wv  
　　主营业务收入 Sales "nJMS6HJ[  
　　主营业务成本 Cost of sales n"iaE  
　　主营业务税金及附加 Sales tax 7g8\q@',  
　　营业费用 Operating expenses L9hL@  
　　管理费用 General and administrative expenses mq<:^  
　　财务费用 Financial expenses oVuIHb0w  
　　投资收益 Investment income !K_<7iExI\  
　　其他业务收入 Other operating income 3mE8tTA$R  
　　营业外收入 Non-operating income
x2~fc  
　　补贴收入 Subsidy income M2:3k  
　　其他业务支出 Other operating expenses  aG"  
　　营业外支出 Non-operating expenses ;mV>k_AG  
　　所得税 Income tax \py&v5J)s!  
　　直接人工成本差异(direct labor variance) x6T$HN/2  
　　直接材料成本差异(direct material variance) y54RD/`-  
　　在产品计价(work-in-process costing) \8Ewl|"N:u  
　　联产品成本计算(joint products costing) +CEt:KQ  
　　生产成本汇总程序(accumulation process of procluction cost) |L;Hd.l7^*  
　　制造费用差异(manufacturing expenses variance) L(y~ ,Kc  
　　实际成本与估计成本(actual cost and estimated cost) "}uu-5]3  
　　工资费用分配(salary costs allocation) |<]wM(GxE  
　　成本曲线(cost curve) t- //.  
　　农业生产成本(agriculture production cost)
-K^(L#G  
　　原始成本和重置成本(original cost and replacement cost) ENYc.$r  
　　工程施工成本 qsN}KgTjg  
　　直接成本与间接成本(direct cost and indirect cost) R$/q=*k  
　　可控成本(controllable cost) ciH
TnC  
　　制造费用分配(manufacturing expenses allocation) K/(Z\lL  
　　理论成本与应用成本(theory cost and practice cost) B 4e}%  
　　辅助生产成本分配(auxiliary production cost allocation) Hb!A\;>  
　　期间,费用 dZ,7q_r,~  
　　成本控制程序(procedure of cost control) l9rN!Q|  
　　成本记录(cost entry, cost recorder cost agenda) 4mGRk)hk:>  
　　成本计算分批法(job costing method) 1{xkAy0  
　　成本计算分步法 $H,9GIivD  
　　直接人工成本差异(direct labor variance) u7wZPIC{_  
　　成本控制方法(cost control method)