[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 ~EW(Gs!=C  
　　股本 Share capital V~qNyOtA]  
　　已归还投资 Investment returned HGl|-nW>  
　　利润分配-其他转入 Profit appropriation - other transfer in \a<wKTkn  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2V]UJ<  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g9OY<w5s]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund U
k
lUw  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;cNv\t  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D2#ZpFp"h  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6dHOf,zjm  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends k``_EiV4t  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y4yhF8E>;U  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )',R[|<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _9ao?:  
　　期初未分配利润 Retained earnings, beginning of the year )w em| :H  
　　资本公积-股本溢价 Capital surplus - share premium "%)qRe  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JhYe6y[q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation c&6I[R  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7lTC{7C57  
　　资本公积-拨款转入 Capital surplus - subsidiary UJUEYG  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,};&tR  
　　资本公积-其他 Capital surplus - others "> ypIR<  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '(6z. toQ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #Bze
,?@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oE@a'*.\  
　　盈余公积-储备基金 Surplus reserve - reserve fund $B+8Of  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund D'>_I.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment J[&@PUy  
　　主营业务收入 Sales '$Dn
  
　　主营业务成本 Cost of sales je\Ph5"  
　　主营业务税金及附加 Sales tax i%iL[id:w  
　　营业费用 Operating expenses goNG' o %|  
　　管理费用 General and administrative expenses JBj]najN  
　　财务费用 Financial expenses fy1|$d{'  
　　投资收益 Investment income t
hh.A  
　　其他业务收入 Other operating income B kAm/R
 
　　营业外收入 Non-operating income UsG~row:!  
　　补贴收入 Subsidy income U)TUOwF  
　　其他业务支出 Other operating expenses 1y&\5kB  
　　营业外支出 Non-operating expenses `?H]h"{7Q  
　　所得税 Income tax ux-/>enc  
　　直接人工成本差异(direct labor variance) k?yoQL*  
　　直接材料成本差异(direct material variance) AOZP*\k  
　　在产品计价(work-in-process costing) k rxo"WgD  
　　联产品成本计算(joint products costing) Y>z>11yEB0  
　　生产成本汇总程序(accumulation process of procluction cost) Oamg]ST  
　　制造费用差异(manufacturing expenses variance) gk4;>}  
　　实际成本与估计成本(actual cost and estimated cost) .Z`R^2MU
 
　　工资费用分配(salary costs allocation) *tFHM &a  
　　成本曲线(cost curve) G&SB-  
　　农业生产成本(agriculture production cost) R+:yVi[F]U  
　　原始成本和重置成本(original cost and replacement cost) !.$I["/=  
　　工程施工成本 ~hH REI&  
　　直接成本与间接成本(direct cost and indirect cost) Y|m+d T6  
　　可控成本(controllable cost) T.F!+  
　　制造费用分配(manufacturing expenses allocation) %QH$ipM  
　　理论成本与应用成本(theory cost and practice cost) mM~qBrwL  
　　辅助生产成本分配(auxiliary production cost allocation) 0JS?;fk  
　　期间,费用 phkwN}6  
　　成本控制程序(procedure of cost control) g'f@H-KCD  
　　成本记录(cost entry, cost recorder cost agenda) ;>hO+Wo  
　　成本计算分批法(job costing method) >=lC4Tu  
　　成本计算分步法 S\EyCi+  
　　直接人工成本差异(direct labor variance) Hvauyx5T  
　　成本控制方法(cost control method)