[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 [qkc6sqo  
　　股本 Share capital YN KvR  
　　已归还投资 Investment returned Cn5;h(r  
　　利润分配-其他转入 Profit appropriation - other transfer in ap
"pQ[t;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tT]mMlKJ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve P.1Z@HC  
　　利润分配-提取储备基金 Profit appropriation - reserve fund hb)C"q=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l7IF9b$c  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K*4ib/'E a  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,pQ[e$u1  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }"v#_vJfz7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CteNJBm  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bMv[.Z@v(  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'R42N3|F  
　　期初未分配利润 Retained earnings, beginning of the year &Mt
0Qa[  
　　资本公积-股本溢价 Capital surplus - share premium Ae1b`%To  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z$6B}cz<  
　　资本公积-接受现金捐赠 Capital surplus - cash donation j7NOYm5N  
　　资本公积-股权投资准备 Capital surplus - investment reserve :/t_5QN  
　　资本公积-拨款转入 Capital surplus - subsidiary jJ,y+o  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation D-x*RRkpp  
　　资本公积-其他 Capital surplus - others 4p6T0II_$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F|o1 r  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x;LO{S4Z  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U!JmSP  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2=1qmQE  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <yvo<R^30  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y@T$O<*  
　　主营业务收入 Sales :7(d6gEL  
　　主营业务成本 Cost of sales 2^:iU{  
　　主营业务税金及附加 Sales tax C 20VSwd  
　　营业费用 Operating expenses 5~E{bW$  
　　管理费用 General and administrative expenses +OtD@lD`!  
　　财务费用 Financial expenses +"~*L,ken0  
　　投资收益 Investment income .1ep8 O<  
　　其他业务收入 Other operating income #yE
kd2Vy{  
　　营业外收入 Non-operating income >enP~uW[#  
　　补贴收入 Subsidy income Q7/Jyx|  
　　其他业务支出 Other operating expenses Y/pK  
　　营业外支出 Non-operating expenses ~SsfkM"  
　　所得税 Income tax Fx)><+-  
　　直接人工成本差异(direct labor variance) T]b&[?p|a[  
　　直接材料成本差异(direct material variance) g9d/nRX&  
　　在产品计价(work-in-process costing) {BJH}vV1)  
　　联产品成本计算(joint products costing) t~!ag#3['.  
　　生产成本汇总程序(accumulation process of procluction cost) ![MtJo5  
　　制造费用差异(manufacturing expenses variance) 9[`\ZGWD  
　　实际成本与估计成本(actual cost and estimated cost) ]g
,j  
　　工资费用分配(salary costs allocation) ,jD-fL/:  
　　成本曲线(cost curve) BIg2`95F|  
　　农业生产成本(agriculture production cost) ]@ Vp:RGMr  
　　原始成本和重置成本(original cost and replacement cost) 5 7;( P  
　　工程施工成本 'RNj5r  
　　直接成本与间接成本(direct cost and indirect cost) l-Dgm  
　　可控成本(controllable cost) vVsaGW   
　　制造费用分配(manufacturing expenses allocation) Qk
w_9  
　　理论成本与应用成本(theory cost and practice cost) o_[
I#PT  
　　辅助生产成本分配(auxiliary production cost allocation) qP=a
:R-  
　　期间,费用 7ks!0``  
　　成本控制程序(procedure of cost control)  BrZ17  
　　成本记录(cost entry, cost recorder cost agenda) [?g} <fa  
　　成本计算分批法(job costing method) %%h.`p1  
　　成本计算分步法 [d>2F  
　　直接人工成本差异(direct labor variance) A-$C6q  
　　成本控制方法(cost control method)