[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 e .(  
　　股本 Share capital "yG*Kh7ur  
　　已归还投资 Investment returned ~fz9AhU8  
　　利润分配-其他转入 Profit appropriation - other transfer in =g^k$ Rc  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .[:2M9Rx  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @q++eGm\Q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund RA ER\9i  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p;P cD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~7O.}RP0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0oNy  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7&Qf))L  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;Sw%t(@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^hyp}WN  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares CMviR<.  
　　期初未分配利润 Retained earnings, beginning of the year hw)#TEt   
　　资本公积-股本溢价 Capital surplus - share premium vI5'npM  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4fgYO]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation BQF7S<O
+  
　　资本公积-股权投资准备 Capital surplus - investment reserve yd~}CF  
　　资本公积-拨款转入 Capital surplus - subsidiary Xb\de_8!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?a{es!  
　　资本公积-其他 Capital surplus - others 2y#[uSqB  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mb#&yK(h  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l<dtc[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %?i~`0-:n%  
　　盈余公积-储备基金 Surplus reserve - reserve fund oQ/ Dg+Xp  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund pGT?=/=*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment "Wn8}T*  
　　主营业务收入 Sales .e1Yd8  
　　主营业务成本 Cost of sales g$9EI\a  
　　主营业务税金及附加 Sales tax c]>LL(R-7)  
　　营业费用 Operating expenses !6pE0(V^+4  
　　管理费用 General and administrative expenses @zq]vX-A_  
　　财务费用 Financial expenses MwO`D rV  
　　投资收益 Investment income uj^l&"  
　　其他业务收入 Other operating income GQ])y  
　　营业外收入 Non-operating income Fz1K*xx'  
　　补贴收入 Subsidy income -0:Equ?pz  
　　其他业务支出 Other operating expenses qJ%AbdOI8  
　　营业外支出 Non-operating expenses h-6zQs  
　　所得税 Income tax ~=i<O&nai  
　　直接人工成本差异(direct labor variance) @; 0t+  
　　直接材料成本差异(direct material variance) VB&`g<  
　　在产品计价(work-in-process costing) 0o_wy1O1,  
　　联产品成本计算(joint products costing) o@W:PmKW  
　　生产成本汇总程序(accumulation process of procluction cost) HqoCl  
　　制造费用差异(manufacturing expenses variance) rls\3R(jt  
　　实际成本与估计成本(actual cost and estimated cost) |]+PDc%  
　　工资费用分配(salary costs allocation) Jx3fS2  
　　成本曲线(cost curve) ql2O%B.6?  
　　农业生产成本(agriculture production cost) Z;[f,Oj  
　　原始成本和重置成本(original cost and replacement cost) :WHbwu,L$  
　　工程施工成本 $4u8"ne)  
　　直接成本与间接成本(direct cost and indirect cost) m$WN"kV`,9  
　　可控成本(controllable cost) NhF<2[mt  
　　制造费用分配(manufacturing expenses allocation) I`4k5KB;  
　　理论成本与应用成本(theory cost and practice cost) <MzXTy3\  
　　辅助生产成本分配(auxiliary production cost allocation) i27KuPjC  
　　期间,费用 XI7:y4M  
　　成本控制程序(procedure of cost control) +_v#V9?  
　　成本记录(cost entry, cost recorder cost agenda) p$_X\,F  
　　成本计算分批法(job costing method) KGNBzy~9  
　　成本计算分步法 X3l? YA  
　　直接人工成本差异(direct labor variance) g ^4<ve  
　　成本控制方法(cost control method)