[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 ujow?$&  
　　股本 Share capital GPMrs)J*!  
　　已归还投资 Investment returned 17|
@f  
　　利润分配-其他转入 Profit appropriation - other transfer in `)LIVi"(D  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BZ2nDW*%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /5jKX 5r  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6/VNuQ_#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Cv0&prt  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v?FhG b~1  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 'G52<sF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends i+U@\:=  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !W0P`i<  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends KxGKA  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )K8P+zn~  
　　期初未分配利润 Retained earnings, beginning of the year Tln9q0"W  
　　资本公积-股本溢价 Capital surplus - share premium VPdwSW[eM  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hyM'x*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation qjJ{+Rz2  
　　资本公积-股权投资准备 Capital surplus - investment reserve 5DmCxg  
　　资本公积-拨款转入 Capital surplus - subsidiary Jk%'mEGE  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation (y%%6#bd  
　　资本公积-其他 Capital surplus - others >7"$}5d  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _r~!O$2  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :EYu 4Y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ii,~HH  
　　盈余公积-储备基金 Surplus reserve - reserve fund o?;F.W_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !-F^VGD(8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4t,zHR6W  
　　主营业务收入 Sales /rn"  
　　主营业务成本 Cost of sales _E3U.mV  
　　主营业务税金及附加 Sales tax LG"c8Vv&)~  
　　营业费用 Operating expenses |)m*
EME  
　　管理费用 General and administrative expenses ~6\ & y  
　　财务费用 Financial expenses G`9cd\^  
　　投资收益 Investment income bcUC4g\ 9N  
　　其他业务收入 Other operating income [0h* &  
　　营业外收入 Non-operating income w:ORmR.p  
　　补贴收入 Subsidy income 2f`WDL  
　　其他业务支出 Other operating expenses =fL6uFmxI@  
　　营业外支出 Non-operating expenses +Gk! t]dy  
　　所得税 Income tax W^5<XX,ON  
　　直接人工成本差异(direct labor variance) I/oIcQS!k  
　　直接材料成本差异(direct material variance) @47[vhE  
　　在产品计价(work-in-process costing) (
Nm}3p  
　　联产品成本计算(joint products costing) ;Fx')  
　　生产成本汇总程序(accumulation process of procluction cost) R.91v4J  
　　制造费用差异(manufacturing expenses variance) := ]sq}IN  
　　实际成本与估计成本(actual cost and estimated cost) [`y:M&@  
　　工资费用分配(salary costs allocation) :D<:N*9i  
　　成本曲线(cost curve) YgO aZq N  
　　农业生产成本(agriculture production cost) |De!ti  
　　原始成本和重置成本(original cost and replacement cost) &oon'q5;  
　　工程施工成本 z0\;m{TH  
　　直接成本与间接成本(direct cost and indirect cost) pg}~vb"  
　　可控成本(controllable cost) Pd)K^;em  
　　制造费用分配(manufacturing expenses allocation) 9`)w@-~~  
　　理论成本与应用成本(theory cost and practice cost) }f<fgY  
　　辅助生产成本分配(auxiliary production cost allocation) jl;kcGE  
　　期间,费用 gJ<@;O8zu0  
　　成本控制程序(procedure of cost control) 6T R8D\  
　　成本记录(cost entry, cost recorder cost agenda) 73&]En  
　　成本计算分批法(job costing method) qf_hb  
　　成本计算分步法 w{_e"N  
　　直接人工成本差异(direct labor variance) Q3Ny5G>  
　　成本控制方法(cost control method)