[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 eZT8gKbjJ)  
　　股本 Share capital (wZ!OLY%}  
　　已归还投资 Investment returned A[; deHg=  
　　利润分配-其他转入 Profit appropriation - other transfer in <.4(#Ebd  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NC-K`)   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e c]k t'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1;=L] L?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H"AL@=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B1nm?E 0i  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Ei
@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L>sL b(2\i  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -\? -  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8Zsaq1S  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ktTP~7UVi  
　　期初未分配利润 Retained earnings, beginning of the year r4*H96l  
　　资本公积-股本溢价 Capital surplus - share premium Pa3-0dUr  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VM\R-[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation xo'!$a}I2  
　　资本公积-股权投资准备 Capital surplus - investment reserve :\"0jQ.y|  
　　资本公积-拨款转入 Capital surplus - subsidiary uM[|>t  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation iG6]Pr|;e  
　　资本公积-其他 Capital surplus - others "V]* ov&[  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `~u=[}w  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }bS1M  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (y>N\xS9  
　　盈余公积-储备基金 Surplus reserve - reserve fund ekyCZ8iai  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund hp'oiR;
~w  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment C 6 \  
　　主营业务收入 Sales c 1F^Gj!8  
　　主营业务成本 Cost of sales ch0^g8@Q[  
　　主营业务税金及附加 Sales tax F
:ycV~bE  
　　营业费用 Operating expenses 6J,h}S  
　　管理费用 General and administrative expenses ^ul1{  
　　财务费用 Financial expenses q\o#<'F1J  
　　投资收益 Investment income z U[pn)pe  
　　其他业务收入 Other operating income WkA47+DsV  
　　营业外收入 Non-operating income }/1^Lqfnz  
　　补贴收入 Subsidy income d5gwc5X  
　　其他业务支出 Other operating expenses /C!~v!;e  
　　营业外支出 Non-operating expenses BNdq=|,+"  
　　所得税 Income tax qK%N{ro[{?  
　　直接人工成本差异(direct labor variance) Opu*i  
　　直接材料成本差异(direct material variance) 7w)8s  
　　在产品计价(work-in-process costing) Ly2,*\7  
　　联产品成本计算(joint products costing) 9/0H,qZc  
　　生产成本汇总程序(accumulation process of procluction cost) x/<]/D  
　　制造费用差异(manufacturing expenses variance) ,Lp"Ia  
　　实际成本与估计成本(actual cost and estimated cost) $m GzJ4&  
　　工资费用分配(salary costs allocation) a[~[lk=7  
　　成本曲线(cost curve) mnM]@8^G  
　　农业生产成本(agriculture production cost) z]8Mv(eL  
　　原始成本和重置成本(original cost and replacement cost) 1iz =i^}  
　　工程施工成本 cwzkA,e@  
　　直接成本与间接成本(direct cost and indirect cost) $EFS_*<X  
　　可控成本(controllable cost) o!UB x<4  
　　制造费用分配(manufacturing expenses allocation) -&2Z/qM&!  
　　理论成本与应用成本(theory cost and practice cost) +j<WP  
　　辅助生产成本分配(auxiliary production cost allocation) Lbz/M_G  
　　期间,费用 c.]QIIdK  
　　成本控制程序(procedure of cost control) O6y:e#0z  
　　成本记录(cost entry, cost recorder cost agenda) qA7,txQ:  
　　成本计算分批法(job costing method) 8`+=~S  
　　成本计算分步法 cOP'ql{"  
　　直接人工成本差异(direct labor variance) ?fy37m(M}  
　　成本控制方法(cost control method)