[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 jp\JwE  
　　股本 Share capital +Uc&%Px  
　　已归还投资 Investment returned ~j\;e  
　　利润分配-其他转入 Profit appropriation - other transfer in C[HE4xF6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |ijW_r  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve JRcuw'8+q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &St~!y6M?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund SvCK;$:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X_EC:GU  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit cftn`:(&8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ACMpm~C8Gu  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "Hsq<oV8  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mw%[qeLV  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares pU\xzLD  
　　期初未分配利润 Retained earnings, beginning of the year -6*OF.Ag`  
　　资本公积-股本溢价 Capital surplus - share premium 2t~7eI%d  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (&a3v  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !S$oaCxM  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6='_+{   
　　资本公积-拨款转入 Capital surplus - subsidiary )Pa nJHtU  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6H. L!tUI  
　　资本公积-其他 Capital surplus - others (urfaZ;@+  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @O*ev|o@x  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d(dw]6I6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^ me}k{x  
　　盈余公积-储备基金 Surplus reserve - reserve fund }rb ]d'|  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund EZa{C}NQ$2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n=Z[w5  
　　主营业务收入 Sales S]e~)IgO  
　　主营业务成本 Cost of sales :@z5& h  
　　主营业务税金及附加 Sales tax :)3$&QdHT  
　　营业费用 Operating expenses S'H0nJ3  
　　管理费用 General and administrative expenses xaq=?3QOH  
　　财务费用 Financial expenses t=@Jw  
　　投资收益 Investment income { <ao4w6B  
　　其他业务收入 Other operating income 3:CQMZ|;@  
　　营业外收入 Non-operating income 9lazo  
　　补贴收入 Subsidy income N!4xP.Ps  
　　其他业务支出 Other operating expenses 6DiA2'{f  
　　营业外支出 Non-operating expenses , T
%pGku  
　　所得税 Income tax qS[p|*BL  
　　直接人工成本差异(direct labor variance) %<#$:Qb.  
　　直接材料成本差异(direct material variance) BIB>U W  
　　在产品计价(work-in-process costing) ;V}FbWz^v6  
　　联产品成本计算(joint products costing) e&]`X HC9  
　　生产成本汇总程序(accumulation process of procluction cost) b~jvmcr  
　　制造费用差异(manufacturing expenses variance) C">=2OO  
　　实际成本与估计成本(actual cost and estimated cost) S0o,)`ZB  
　　工资费用分配(salary costs allocation) &#EVE xL  
　　成本曲线(cost curve) VAB&&AL  
　　农业生产成本(agriculture production cost) /x"pj3  
　　原始成本和重置成本(original cost and replacement cost) |@n{tog+-  
　　工程施工成本 gQcr'[[a  
　　直接成本与间接成本(direct cost and indirect cost) \~1zAiSd>#  
　　可控成本(controllable cost) m3v*,~  
　　制造费用分配(manufacturing expenses allocation) u=UM^C!
 
　　理论成本与应用成本(theory cost and practice cost) 2|_Jup  
　　辅助生产成本分配(auxiliary production cost allocation) |LGNoP}SA  
　　期间,费用 k:uuJ|  
　　成本控制程序(procedure of cost control) p?gLW/n  
　　成本记录(cost entry, cost recorder cost agenda) %A[p!U  
　　成本计算分批法(job costing method) bz,cfc ;?$  
　　成本计算分步法 laRKt"A  
　　直接人工成本差异(direct labor variance) GLcZ=6)"'  
　　成本控制方法(cost control method)