[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 MJ1W*'9</W  
　　股本 Share capital O|?Z~  
　　已归还投资 Investment returned -E6Jf$  
　　利润分配-其他转入 Profit appropriation - other transfer in ftO+.-sm<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ylkpYd  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4sj9 Z:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund m &9)'o  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4Y`! bT`  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4,j4E@?pG9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit CFD*g\g<*  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends c
hKF6n  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^a086n  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V/`#B$6  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares / c+,  
　　期初未分配利润 Retained earnings, beginning of the year ^Yf3"D?&  
　　资本公积-股本溢价 Capital surplus - share premium o,g6JTh  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Bh\ [CY  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v;K{|zUdB  
　　资本公积-股权投资准备 Capital surplus - investment reserve tU9rCL:P  
　　资本公积-拨款转入 Capital surplus - subsidiary 01&*`0?  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )WaX2uDA?  
　　资本公积-其他 Capital surplus - others F"-S~I7'L  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Tf9&,!>V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve WH{cJ7wCL  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7YMxr3F  
　　盈余公积-储备基金 Surplus reserve - reserve fund R'vdk<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "B3iX@C  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `DI{wqV9  
　　主营业务收入 Sales bq c;.4$  
　　主营业务成本 Cost of sales &W&7bZ$;  
　　主营业务税金及附加 Sales tax TvQWdX=  
　　营业费用 Operating expenses \%w7D6dEZ  
　　管理费用 General and administrative expenses +<'uw  
　　财务费用 Financial expenses F(T=WR].o  
　　投资收益 Investment income 9c"0~7v  
　　其他业务收入 Other operating income gUksO!7^1  
　　营业外收入 Non-operating income 6$W-?  
　　补贴收入 Subsidy income j09mI$2y67  
　　其他业务支出 Other operating expenses L@C >-F|p  
　　营业外支出 Non-operating expenses =@bXGMsV!  
　　所得税 Income tax O{;M6U8C\  
　　直接人工成本差异(direct labor variance) lH6C
d/a  
　　直接材料成本差异(direct material variance) 9`r
i J4zl  
　　在产品计价(work-in-process costing) =_#ye}E  
　　联产品成本计算(joint products costing) d[~au= b  
　　生产成本汇总程序(accumulation process of procluction cost) vS~AxeW/7R  
　　制造费用差异(manufacturing expenses variance) ,$hQ(yF  
　　实际成本与估计成本(actual cost and estimated cost) 0-8ELX[#  
　　工资费用分配(salary costs allocation) i;
E9ZaW  
　　成本曲线(cost curve) 2N6Pa(6  
　　农业生产成本(agriculture production cost) $ka1X&f  
　　原始成本和重置成本(original cost and replacement cost) >xxXPvM<`  
　　工程施工成本 NTv#{7q  
　　直接成本与间接成本(direct cost and indirect cost) E&
RoaY0  
　　可控成本(controllable cost) Jm{As*W>  
　　制造费用分配(manufacturing expenses allocation) B|$\

/xO  
　　理论成本与应用成本(theory cost and practice cost) 7VEt4  
　　辅助生产成本分配(auxiliary production cost allocation) p[ks} mca@  
　　期间,费用 Y}V)4j  
　　成本控制程序(procedure of cost control) Up]VU9z  
　　成本记录(cost entry, cost recorder cost agenda) oN1!>S9m  
　　成本计算分批法(job costing method) Pur"9jHa4  
　　成本计算分步法 NTpz)R  
　　直接人工成本差异(direct labor variance) UQC'(>.}  
　　成本控制方法(cost control method)