[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 #< :`:@2  
　　股本 Share capital 3'A0{(b  
　　已归还投资 Investment returned H{9P=l  
　　利润分配-其他转入 Profit appropriation - other transfer in ]8$H'u(C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {0/2Hw n  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ku}`PS0UGd  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7\nXJ381  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6r@>n_6LY  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NN+;I^NqW&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _"t>72 `  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends |tLD^`bt  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )~nieQEZQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >/}p{Tj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1# +|RL4o  
　　期初未分配利润 Retained earnings, beginning of the year .EjR<UU  
　　资本公积-股本溢价 Capital surplus - share premium { JDD"z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?X\.O-=4X  
　　资本公积-接受现金捐赠 Capital surplus - cash donation `
e3$jy@  
　　资本公积-股权投资准备 Capital surplus - investment reserve HmU6:8V *Z  
　　资本公积-拨款转入 Capital surplus - subsidiary 6<5:m:KE  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation (64es)B}"  
　　资本公积-其他 Capital surplus - others -lv(@7o~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve suLC7x`Z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o#z$LT 1dY  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?0JNaf  
　　盈余公积-储备基金 Surplus reserve - reserve fund Tj<B;f!u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund tgl 4pAc  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment S ^EAE]  
　　主营业务收入 Sales {t|#>UCK  
　　主营业务成本 Cost of sales vLq%k+D#  
　　主营业务税金及附加 Sales tax ! jDopE0L  
　　营业费用 Operating expenses yUxz,36wZ  
　　管理费用 General and administrative expenses )4:]gx#cr  
　　财务费用 Financial expenses 9~a5R]x2  
　　投资收益 Investment income TVSCjI  
　　其他业务收入 Other operating income 1_c%p#?K  
　　营业外收入 Non-operating income  KPjAk  
　　补贴收入 Subsidy income /P]N40_@  
　　其他业务支出 Other operating expenses O?A%  
　　营业外支出 Non-operating expenses B J  IN  
　　所得税 Income tax asmu<  
　　直接人工成本差异(direct labor variance) 4UzXTsjM7  
　　直接材料成本差异(direct material variance) [>3dhj[;  
　　在产品计价(work-in-process costing) 3kF+wifsz  
　　联产品成本计算(joint products costing) C6@*l~j  
　　生产成本汇总程序(accumulation process of procluction cost) oZl%0Uy?9I  
　　制造费用差异(manufacturing expenses variance) :!?Fq/!  
　　实际成本与估计成本(actual cost and estimated cost) cc}#-HKR[  
　　工资费用分配(salary costs allocation) -F
3~X R  
　　成本曲线(cost curve) '(N(k@>{  
　　农业生产成本(agriculture production cost) ovXk~%_  
　　原始成本和重置成本(original cost and replacement cost) E?BF8t_fTE  
　　工程施工成本
]A#:Uc5  
　　直接成本与间接成本(direct cost and indirect cost) xpwy%uo  
　　可控成本(controllable cost) e:.?T\  
　　制造费用分配(manufacturing expenses allocation) Odhr=Hs  
　　理论成本与应用成本(theory cost and practice cost) :^>&t^E  
　　辅助生产成本分配(auxiliary production cost allocation) |m@>AbR5dk  
　　期间,费用 kDM?`(r  
　　成本控制程序(procedure of cost control) }?c%L8\  
　　成本记录(cost entry, cost recorder cost agenda) nvNF~)mu  
　　成本计算分批法(job costing method) e5 zi"~  
　　成本计算分步法 8HIX$OX>2  
　　直接人工成本差异(direct labor variance) y+{)4ptg$<  
　　成本控制方法(cost control method)