[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 d0hhMx6$  
　　股本 Share capital '`Bm'Dd  
　　已归还投资 Investment returned bW#@OrsS  
　　利润分配-其他转入 Profit appropriation - other transfer in Y=Z1Tdxa|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \^1+U JU  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve AeIrr*~]B  
　　利润分配-提取储备基金 Profit appropriation - reserve fund krq/7|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E^_wI>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5_0(D;Q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6b8;}],|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %or,{mmiM:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6m.k;'  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V~G Wl1#7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =k3!RW'  
　　期初未分配利润 Retained earnings, beginning of the year wn Y$fT9  
　　资本公积-股本溢价 Capital surplus - share premium l?Y_~Wuw  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R
jJU4q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8$|8`;I(  
　　资本公积-股权投资准备 Capital surplus - investment reserve MyJ4><oG  
　　资本公积-拨款转入 Capital surplus - subsidiary I O%6 O  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation nfb]VN~(  
　　资本公积-其他 Capital surplus - others 9[v1h,L  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [w -{r+[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?EMK8;  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]DFXPV  
　　盈余公积-储备基金 Surplus reserve - reserve fund
T0Yiayt  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund rA0,`}8\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z sQo$p  
　　主营业务收入 Sales 71#I5*8  
　　主营业务成本 Cost of sales "HD+rmUEH  
　　主营业务税金及附加 Sales tax "Th$#3  
　　营业费用 Operating expenses |6J ?8y  
　　管理费用 General and administrative expenses HQ9f,<  
　　财务费用 Financial expenses GZ!|}$8  
　　投资收益 Investment income ?3z-_8#  
　　其他业务收入 Other operating income ;;5Uwd'-
  
　　营业外收入 Non-operating income z^o1GY  
　　补贴收入 Subsidy income e{({|V '  
　　其他业务支出 Other operating expenses u^I(Ny  
　　营业外支出 Non-operating expenses 6nDV1O5  
　　所得税 Income tax  C8@TZ[w  
　　直接人工成本差异(direct labor variance) DPe]daF  
　　直接材料成本差异(direct material variance) d "BW/%m|g  
　　在产品计价(work-in-process costing) nM=e]qH  
　　联产品成本计算(joint products costing) M"q[p  
　　生产成本汇总程序(accumulation process of procluction cost) k .h`Cji@  
　　制造费用差异(manufacturing expenses variance) v/uO&iQw5  
　　实际成本与估计成本(actual cost and estimated cost) (-
7ZI"Ku  
　　工资费用分配(salary costs allocation) +i `*lBup$  
　　成本曲线(cost curve) 8$xPex~2  
　　农业生产成本(agriculture production cost) ZWc+),X  
　　原始成本和重置成本(original cost and replacement cost) [\)oo  
　　工程施工成本 gOT+%Ab{_  
　　直接成本与间接成本(direct cost and indirect cost) Vi!Q  
　　可控成本(controllable cost) qv 3^5d  
　　制造费用分配(manufacturing expenses allocation) ,p{`pma  
　　理论成本与应用成本(theory cost and practice cost) p\wJ
D1s  
　　辅助生产成本分配(auxiliary production cost allocation) d
NY"]b  
　　期间,费用 `|1MlRM9  
　　成本控制程序(procedure of cost control) I4H`YO
D%  
　　成本记录(cost entry, cost recorder cost agenda) q^8EOAvnZ  
　　成本计算分批法(job costing method) RnVtZ#S Ch  
　　成本计算分步法 1`f_P$&Z_J  
　　直接人工成本差异(direct labor variance) si1*Wt<3Bc  
　　成本控制方法(cost control method)