[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 4w:_4qyb  
　　股本 Share capital 2c.~cNx`q[  
　　已归还投资 Investment returned 
Y zXL8  
　　利润分配-其他转入 Profit appropriation - other transfer in N6Fj}m&E  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2!/_Xh  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hmOhXE[a&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund O>zM(I+p  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^<R*7mB*  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3 3_YZOy^j  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [g_Cg=J  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `}KK@(Y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3 [lF  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @O<kjR<b  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Eoug/we  
　　期初未分配利润 Retained earnings, beginning of the year QW.VAF\6*  
　　资本公积-股本溢价 Capital surplus - share premium z
./M^7v?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [EDw 0e  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;SF0}51   
　　资本公积-股权投资准备 Capital surplus - investment reserve 9KVeFl  
　　资本公积-拨款转入 Capital surplus - subsidiary "PBUyh-Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation y(B~)T~e@  
　　资本公积-其他 Capital surplus - others 3VbQDPG  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N0GID-W!/~  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xNTO59Y-s  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R/M:~h~F!  
　　盈余公积-储备基金 Surplus reserve - reserve fund w8*+l0  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ik77i?Hg  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Pq~"`-h7:  
　　主营业务收入 Sales <L@0w8i`  
　　主营业务成本 Cost of sales }'dnL  
　　主营业务税金及附加 Sales tax !JjB,1  
　　营业费用 Operating expenses C:g2E[#  
　　管理费用 General and administrative expenses '2a}1?  
　　财务费用 Financial expenses 4w^B
&e%  
　　投资收益 Investment income P8e1J0A  
　　其他业务收入 Other operating income \Nu(+G?e  
　　营业外收入 Non-operating income MI|DOp  
　　补贴收入 Subsidy income lDNB0Ad  
　　其他业务支出 Other operating expenses EN()dCQHr  
　　营业外支出 Non-operating expenses uAR!JJ  
　　所得税 Income tax NjVuwIm+  
　　直接人工成本差异(direct labor variance)  &(\z  
　　直接材料成本差异(direct material variance) !'Xk=+  
　　在产品计价(work-in-process costing) ?'p`Qv  
　　联产品成本计算(joint products costing) OC9_EP\"  
　　生产成本汇总程序(accumulation process of procluction cost) .e5GJAW~9  
　　制造费用差异(manufacturing expenses variance) b#R3=TQS
8  
　　实际成本与估计成本(actual cost and estimated cost) S5E mLgnRs  
　　工资费用分配(salary costs allocation) nbMnqkNb  
　　成本曲线(cost curve) ^q@.yL  
　　农业生产成本(agriculture production cost) =Z iyT$p  
　　原始成本和重置成本(original cost and replacement cost) 3@?#4]D{'  
　　工程施工成本 l/`<iG%  
　　直接成本与间接成本(direct cost and indirect cost) {%@zQ|OO0  
　　可控成本(controllable cost) dC_L~ }=  
　　制造费用分配(manufacturing expenses allocation) ]v@#3,BV  
　　理论成本与应用成本(theory cost and practice cost) <wxI>T}b  
　　辅助生产成本分配(auxiliary production cost allocation) db:b%1hk:  
　　期间,费用 [kgT"?w=  
　　成本控制程序(procedure of cost control) @"-<m|lM  
　　成本记录(cost entry, cost recorder cost agenda) tt,MO)8VD  
　　成本计算分批法(job costing method) ox] LlRK  
　　成本计算分步法 BD[XP`[{  
　　直接人工成本差异(direct labor variance) Ot(U_rJCi  
　　成本控制方法(cost control method)