[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 T^1 Z_|A  
　　股本 Share capital LWF,w7v[L  
　　已归还投资 Investment returned f_jhQ..g<g  
　　利润分配-其他转入 Profit appropriation - other transfer in *i]?J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3x 0t[{l  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DpT9"?g7  
　　利润分配-提取储备基金 Profit appropriation - reserve fund v4n< G-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pUXoSnIq:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =:^aBN#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit P0n1I7|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends gA!@oiq@  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "Wwu Ty|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 43P
LURay  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }4A] x`3  
　　期初未分配利润 Retained earnings, beginning of the year f82%nT  
　　资本公积-股本溢价 Capital surplus - share premium cs+3&T:,*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y?<KN0j  
　　资本公积-接受现金捐赠 Capital surplus - cash donation SMX]JZmH  
　　资本公积-股权投资准备 Capital surplus - investment reserve Y_JQPup  
　　资本公积-拨款转入 Capital surplus - subsidiary lT|Gkm<G  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation N*o{BboK;  
　　资本公积-其他 Capital surplus - others t*gZcw5 r  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XMrk2]_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?*fY$93O  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0<uek  
　　盈余公积-储备基金 Surplus reserve - reserve fund 8W\yM;'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5#K*75>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment h1w({<q*ov  
　　主营业务收入 Sales GJeG7xtJKl  
　　主营业务成本 Cost of sales ).SJ*Re*^I  
　　主营业务税金及附加 Sales tax : {p'U2  
　　营业费用 Operating expenses s?w2^<P  
　　管理费用 General and administrative expenses ,vR?iNd:q[  
　　财务费用 Financial expenses
]M7FIDg  
　　投资收益 Investment income fM
UcVTFe  
　　其他业务收入 Other operating income .AfZ5s]/F  
　　营业外收入 Non-operating income .^Sglo  
　　补贴收入 Subsidy income ubcB<=xb  
　　其他业务支出 Other operating expenses AW]\n;f  
　　营业外支出 Non-operating expenses zjpZ] $  
　　所得税 Income tax J}#gTG( '  
　　直接人工成本差异(direct labor variance) MCKN.f%lP  
　　直接材料成本差异(direct material variance) k]~o=MLmj  
　　在产品计价(work-in-process costing) XX 8HSw!w  
　　联产品成本计算(joint products costing) +%JBr+1#\  
　　生产成本汇总程序(accumulation process of procluction cost) {R}F4k  
　　制造费用差异(manufacturing expenses variance) yw^P
ok5.  
　　实际成本与估计成本(actual cost and estimated cost) $n\Pw  
　　工资费用分配(salary costs allocation) %HUex 6!  
　　成本曲线(cost curve) ingG  
　　农业生产成本(agriculture production cost) 7Ak<e tHD  
　　原始成本和重置成本(original cost and replacement cost) Ykxk`SJ  
　　工程施工成本 |[SHpcq>  
　　直接成本与间接成本(direct cost and indirect cost) ~gDYb#p  
　　可控成本(controllable cost) #T=iS(i  
　　制造费用分配(manufacturing expenses allocation) '+88UFSq5  
　　理论成本与应用成本(theory cost and practice cost) TeHJj`rdAU  
　　辅助生产成本分配(auxiliary production cost allocation) TnF~'RZYb  
　　期间,费用 6TP /0o)  
　　成本控制程序(procedure of cost control) CX|W
$b)%  
　　成本记录(cost entry, cost recorder cost agenda) dGUP|O  
　　成本计算分批法(job costing method) 2"IV  
　　成本计算分步法 2W,9HSu8  
　　直接人工成本差异(direct labor variance) ^O07GYF  
　　成本控制方法(cost control method)