[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 J-v1"7[2GC  
　　股本 Share capital 4E39]vb  
　　已归还投资 Investment returned `x[Is$  
　　利润分配-其他转入 Profit appropriation - other transfer in  & o5x  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E~%n-A  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *q=T1JY  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8=`L#FkRp  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $4nAb^/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
@8|*Ndx2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Dr3_MWJ+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends gM&IV{k3  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r)*23&Ojs  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !D#"+&&G8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yQK{ +w  
　　期初未分配利润 Retained earnings, beginning of the year 1RRE{]2v#  
　　资本公积-股本溢价 Capital surplus - share premium ubcB<=xb  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -&1(~7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation W[ l  
　　资本公积-股权投资准备 Capital surplus - investment reserve >JyS@j}  
　　资本公积-拨款转入 Capital surplus - subsidiary q[&Kr+)j  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation UMoj9/-  
　　资本公积-其他 Capital surplus - others V`Cyx^P  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VdlT+'HF  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P.Z:`P)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hNN>Pd~;  
　　盈余公积-储备基金 Surplus reserve - reserve fund 'Gy`e-yB  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :@(('X(".  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @/z\p7e  
　　主营业务收入 Sales Z0,jg)sA4  
　　主营业务成本 Cost of sales 5\+*ml  
　　主营业务税金及附加 Sales tax XO+BZB`F  
　　营业费用 Operating expenses *w+'I*QSt~  
　　管理费用 General and administrative expenses 5h5izA'0'  
　　财务费用 Financial expenses Vrt$/ d  
　　投资收益 Investment income e"E8BU  
　　其他业务收入 Other operating income ^A$=6=CX  
　　营业外收入 Non-operating income {^N,=m\  
　　补贴收入 Subsidy income UA>=# $  
　　其他业务支出 Other operating expenses (` *BZ_  
　　营业外支出 Non-operating expenses fVbjU1N  
　　所得税 Income tax $*#a;w7\C  
　　直接人工成本差异(direct labor variance) 2u3Kyn  
　　直接材料成本差异(direct material variance) `i.BB jx`  
　　在产品计价(work-in-process costing) [wGj?M}  
　　联产品成本计算(joint products costing) (RddR{mX  
　　生产成本汇总程序(accumulation process of procluction cost) 6'^_ *n  
　　制造费用差异(manufacturing expenses variance) 1m*)MZ)  
　　实际成本与估计成本(actual cost and estimated cost) #T=iS(i  
　　工资费用分配(salary costs allocation) )~ (*q  
　　成本曲线(cost curve) TeHJj`rdAU  
　　农业生产成本(agriculture production cost) TnF~'RZYb  
　　原始成本和重置成本(original cost and replacement cost) 6TP /0o)  
　　工程施工成本 CX|W
$b)%  
　　直接成本与间接成本(direct cost and indirect cost) &6eo;8 `U  
　　可控成本(controllable cost) EF0v!XW  
　　制造费用分配(manufacturing expenses allocation) (GJtTp~2C4  
　　理论成本与应用成本(theory cost and practice cost) 9\Ii$Mp  
　　辅助生产成本分配(auxiliary production cost allocation) rzfLp  
　　期间,费用 @8L5UT  
　　成本控制程序(procedure of cost control) TM)INo^  
　　成本记录(cost entry, cost recorder cost agenda) Nk'<*;e  
　　成本计算分批法(job costing method) 4ag
W<c#  
　　成本计算分步法 %_(vSpk  
　　直接人工成本差异(direct labor variance) aI=p_+.h  
　　成本控制方法(cost control method)