[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 cl3Dwrf?  
　　股本 Share capital \"W_\&X  
　　已归还投资 Investment returned I&Y9  
　　利润分配-其他转入 Profit appropriation - other transfer in %V3xO%  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0?d}Oj  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #_}r) q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund U>jLh57  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #+]-}v3  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e[AwR?=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit KOM]7%ys1H  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]iL>Zxex  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?IHa>f:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jVhfpS[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BavGirCp  
　　期初未分配利润 Retained earnings, beginning of the year BPkqC>w  
　　资本公积-股本溢价 Capital surplus - share premium zP$Ef7bB  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (<:mCPk(~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation w`;>+_ E7  
　　资本公积-股权投资准备 Capital surplus - investment reserve ^~:&/0  
　　资本公积-拨款转入 Capital surplus - subsidiary 1}"PLq(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation KJ&~z? X  
　　资本公积-其他 Capital surplus - others )@OKL0t  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a="\?L5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G)'(%rl  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Kc[Y .CH  
　　盈余公积-储备基金 Surplus reserve - reserve fund r=o\!sh [  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund >
u)DuZXj  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment '5BM*4,:O  
　　主营业务收入 Sales 1FQ_`wF4  
　　主营业务成本 Cost of sales v%6mH6V  
　　主营业务税金及附加 Sales tax o/Cu^[an  
　　营业费用 Operating expenses E:C-k^/[Y  
　　管理费用 General and administrative expenses _x ;fTW0  
　　财务费用 Financial expenses D+:}D*_&  
　　投资收益 Investment income <h"*"q|9  
　　其他业务收入 Other operating income DoYzTSWx  
　　营业外收入 Non-operating income =* Ad  
　　补贴收入 Subsidy income -P5M(Rt  
　　其他业务支出 Other operating expenses eGJ}';O,g  
　　营业外支出 Non-operating expenses t:h~p-&QB  
　　所得税 Income tax 4:Bpz;x  
　　直接人工成本差异(direct labor variance) == z,vxr  
　　直接材料成本差异(direct material variance) cqyrao3;  
　　在产品计价(work-in-process costing) k}o*=s>M  
　　联产品成本计算(joint products costing) d].(x)|st  
　　生产成本汇总程序(accumulation process of procluction cost) j;+!BKWy4  
　　制造费用差异(manufacturing expenses variance) )K+Tvx3(m  
　　实际成本与估计成本(actual cost and estimated cost) i[wEH1jR  
　　工资费用分配(salary costs allocation) /EpsJb`kj  
　　成本曲线(cost curve) MCcWRbE5#  
　　农业生产成本(agriculture production cost) TT0~41&l  
　　原始成本和重置成本(original cost and replacement cost) ~Uet)y<  
　　工程施工成本 tbP ;iK'  
　　直接成本与间接成本(direct cost and indirect cost) MSMgaw?  
　　可控成本(controllable cost) e e=d*)  
　　制造费用分配(manufacturing expenses allocation) Q41eYzA
i  
　　理论成本与应用成本(theory cost and practice cost) X+*"FKm S.  
　　辅助生产成本分配(auxiliary production cost allocation) cI Byv I-  
　　期间,费用 1ukCH\YgU  
　　成本控制程序(procedure of cost control) #ir~v>J||  
　　成本记录(cost entry, cost recorder cost agenda) 9se,c  
　　成本计算分批法(job costing method) jPjFp35;zb  
　　成本计算分步法 @4Ox$M  
　　直接人工成本差异(direct labor variance) %HNe"7gk  
　　成本控制方法(cost control method)