[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 RjQdlr6*  
　　股本 Share capital 'ZQR
@~G  
　　已归还投资 Investment returned fyt`$y_E[  
　　利润分配-其他转入 Profit appropriation - other transfer in ?9AtFT  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,n+~S^r  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve IDv|i.q3  
　　利润分配-提取储备基金 Profit appropriation - reserve fund s av  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J"RmV@|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <)9E.h  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit i/WiSwh:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 79
(Px2H2  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ej64^*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H;eOrX{GT  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;*E PAC+  
　　期初未分配利润 Retained earnings, beginning of the year &8wluOs/5  
　　资本公积-股本溢价 Capital surplus - share premium #~88[i-6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q\6ZmKGnT  
　　资本公积-接受现金捐赠 Capital surplus - cash donation CpF&Vy K  
　　资本公积-股权投资准备 Capital surplus - investment reserve E#c ZM>  
　　资本公积-拨款转入 Capital surplus - subsidiary Kf7v_T
/  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation \?.Tq24  
　　资本公积-其他 Capital surplus - others ? v2JuhRe  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a7Rg!% r  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @=1kr ^i  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VjVL/SO/  
　　盈余公积-储备基金 Surplus reserve - reserve fund s\dF7/b  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund c 7uryL  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment b}#ay2AR
 
　　主营业务收入 Sales Z}'"c9oB  
　　主营业务成本 Cost of sales  =:-x;  
　　主营业务税金及附加 Sales tax V|8`]QW@  
　　营业费用 Operating expenses L>EC^2\  
　　管理费用 General and administrative expenses ?rn#S8nNx<  
　　财务费用 Financial expenses (Q09$  
　　投资收益 Investment income .)eX(2j\
 
　　其他业务收入 Other operating income [m3k_;[  
　　营业外收入 Non-operating income SNK _  
　　补贴收入 Subsidy income Z,osdF  
　　其他业务支出 Other operating expenses #e8NF,H5  
　　营业外支出 Non-operating expenses RGim):1e  
　　所得税 Income tax \!4sd2Yi  
　　直接人工成本差异(direct labor variance) UF00K1dbz  
　　直接材料成本差异(direct material variance) c);(+b  
　　在产品计价(work-in-process costing) &N!;d E  
　　联产品成本计算(joint products costing) Ll L8Q  
　　生产成本汇总程序(accumulation process of procluction cost) l1qWl  
　　制造费用差异(manufacturing expenses variance) mmj6YQ0a  
　　实际成本与估计成本(actual cost and estimated cost) }Myi0I<  
　　工资费用分配(salary costs allocation) G6b\4}E  
　　成本曲线(cost curve) D'823,-).  
　　农业生产成本(agriculture production cost) e/<Og\}P/
 
　　原始成本和重置成本(original cost and replacement cost) :A{ US9D  
　　工程施工成本 #Mz N7  
　　直接成本与间接成本(direct cost and indirect cost) $fE$j {  
　　可控成本(controllable cost) GU yc
1{6  
　　制造费用分配(manufacturing expenses allocation) YbrsX p"  
　　理论成本与应用成本(theory cost and practice cost) QDC]g.x  
　　辅助生产成本分配(auxiliary production cost allocation) x-_!I>l&  
　　期间,费用 v5 yOh5  
　　成本控制程序(procedure of cost control) ?N|B,F  
　　成本记录(cost entry, cost recorder cost agenda) {AY`\G  
　　成本计算分批法(job costing method) e_BOzN~c  
　　成本计算分步法 \5%T'S@5  
　　直接人工成本差异(direct labor variance) ci^+T *  
　　成本控制方法(cost control method)