[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 DCK_F8  
　　股本 Share capital 85Dm8~  
　　已归还投资 Investment returned /=-h:0{M  
　　利润分配-其他转入 Profit appropriation - other transfer in :P"9;$FY  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &&*wmnWCS{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @aUZ#,(<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund DzE E:&*=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;Lqm#]C  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }M="oN~w  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit VHj*aBHB  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends c*jr5 Y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _UaPwJ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S} O5l}E  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^Wk0*.wg  
　　期初未分配利润 Retained earnings, beginning of the year ?qIGQ/af&  
　　资本公积-股本溢价 Capital surplus - share premium g.=!3e&z%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y& m<lnB  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~"\P~cg0J  
　　资本公积-股权投资准备 Capital surplus - investment reserve wV?[3bEhM  
　　资本公积-拨款转入 Capital surplus - subsidiary !Am =v =>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -/1

d&  
　　资本公积-其他 Capital surplus - others ELD +:b  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7~L|;^(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r"6 lLc  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Zq9>VqGe  
　　盈余公积-储备基金 Surplus reserve - reserve fund KM EXT$p  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @!Y.935/0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ayN*fiV]  
　　主营业务收入 Sales Us*
Vn  
　　主营业务成本 Cost of sales OY$7`8M[  
　　主营业务税金及附加 Sales tax }
&=u Z:  
　　营业费用 Operating expenses "NlRSc#  
　　管理费用 General and administrative expenses ;\1b{-' l  
　　财务费用 Financial expenses ^75pV%<%  
　　投资收益 Investment income E:%>0FE  
　　其他业务收入 Other operating income %OTQR
e:  
　　营业外收入 Non-operating income ))$ CEh"X  
　　补贴收入 Subsidy income e-1;dX HL  
　　其他业务支出 Other operating expenses z)r8?9u  
　　营业外支出 Non-operating expenses vxF:vI# @  
　　所得税 Income tax r';H xa '  
　　直接人工成本差异(direct labor variance) yFIl^Ck%  
　　直接材料成本差异(direct material variance) wbo{JQ  
　　在产品计价(work-in-process costing) |YJ$c@  
　　联产品成本计算(joint products costing) 0,+EV,  
　　生产成本汇总程序(accumulation process of procluction cost) 6 bYC   
　　制造费用差异(manufacturing expenses variance) uT #Acg  
　　实际成本与估计成本(actual cost and estimated cost) 2J1B$.3'  
　　工资费用分配(salary costs allocation) (q0No26;(  
　　成本曲线(cost curve) x4/T?4k  
　　农业生产成本(agriculture production cost) :LU"5g  
　　原始成本和重置成本(original cost and replacement cost) 9T?~$XlX  
　　工程施工成本 %-T}s`Z  
　　直接成本与间接成本(direct cost and indirect cost) `4se7{'UK`  
　　可控成本(controllable cost) )j$b
9ZBk  
　　制造费用分配(manufacturing expenses allocation) jt0H5-x  
　　理论成本与应用成本(theory cost and practice cost) uv?8V@x2  
　　辅助生产成本分配(auxiliary production cost allocation) A&xab  
　　期间,费用 't||F1X~J  
　　成本控制程序(procedure of cost control) 0-6:AHix  
　　成本记录(cost entry, cost recorder cost agenda) dw@T bJ  
　　成本计算分批法(job costing method) h2im sjf  
　　成本计算分步法 MHC.k=  
　　直接人工成本差异(direct labor variance) 8ct +?-3g  
　　成本控制方法(cost control method)