[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 `m7w%J.>n  
　　股本 Share capital q- |j =  
　　已归还投资 Investment returned _(1Shm  
　　利润分配-其他转入 Profit appropriation - other transfer in H2 Gj(Nc-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q\]"}M8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S<nf"oy_K  
　　利润分配-提取储备基金 Profit appropriation - reserve fund xN CU5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  f jP(r+[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund PPMAj@B}V  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit On*pI37(\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }eq*dr1`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X4I+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V(c>1xLlz  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -J'0qN!  
　　期初未分配利润 Retained earnings, beginning of the year S\"#E:A  
　　资本公积-股本溢价 Capital surplus - share premium J@lQzRqRb  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .4O
~a  
　　资本公积-接受现金捐赠 Capital surplus - cash donation VAnP3:  
　　资本公积-股权投资准备 Capital surplus - investment reserve $LOwuvu>  
　　资本公积-拨款转入 Capital surplus - subsidiary J_`a}ox  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation TnXx;v  
　　资本公积-其他 Capital surplus - others u/ZV35z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve JcJc&cG  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pr?k~Bn  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nBkzNb{"AZ  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2m{d>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund T:=ST3#m  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment A!uO7".E  
　　主营业务收入 Sales #w6ty<b;  
　　主营业务成本 Cost of sales (\M#Ay t)  
　　主营业务税金及附加 Sales tax K'\Jnn  
　　营业费用 Operating expenses X`JoXNqm  
　　管理费用 General and administrative expenses k(ho?  
　　财务费用 Financial expenses /hp [+K  
　　投资收益 Investment income x +]ek  
　　其他业务收入 Other operating income p>9|JMk  
　　营业外收入 Non-operating income W87kE?,  
　　补贴收入 Subsidy income [MXyOE  
　　其他业务支出 Other operating expenses x^~@`]TV^  
　　营业外支出 Non-operating expenses B]#^&89wG)  
　　所得税 Income tax E]dc4US  
　　直接人工成本差异(direct labor variance) 0T
2^$^g  
　　直接材料成本差异(direct material variance) M.3ULt8  
　　在产品计价(work-in-process costing) FFq8LM8  
　　联产品成本计算(joint products costing) u2 t=*<X  
　　生产成本汇总程序(accumulation process of procluction cost) Dn[uzY6  
　　制造费用差异(manufacturing expenses variance) MN^d 28^/  
　　实际成本与估计成本(actual cost and estimated cost) w`I+4&/h  
　　工资费用分配(salary costs allocation) !x[].Urj  
　　成本曲线(cost curve) P{+,?X\  
　　农业生产成本(agriculture production cost) T6nc/|Ot  
　　原始成本和重置成本(original cost and replacement cost) \5P 5N]]  
　　工程施工成本 /
{>_'0  
　　直接成本与间接成本(direct cost and indirect cost) 1YS
cZ  
　　可控成本(controllable cost) J;*2[o.N  
　　制造费用分配(manufacturing expenses allocation) ac%x\e$  
　　理论成本与应用成本(theory cost and practice cost) }uiD8b{I  
　　辅助生产成本分配(auxiliary production cost allocation) aJLc&o 8Yg  
　　期间,费用 @~&1 !  
　　成本控制程序(procedure of cost control) PS$ g*x  
　　成本记录(cost entry, cost recorder cost agenda) hV}C.- 6h  
　　成本计算分批法(job costing method) lS{ ^*(a  
　　成本计算分步法 .2V?G]u  
　　直接人工成本差异(direct labor variance) $[0\Th  
　　成本控制方法(cost control method)