[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 kL DpZ{  
　　股本 Share capital (\ab%M
  
　　已归还投资 Investment returned YE`Y t  
　　利润分配-其他转入 Profit appropriation - other transfer in r^5%0_F]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /?;'y,(Q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v~>Bbe  
　　利润分配-提取储备基金 Profit appropriation - reserve fund F^GNOD3J  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,zgz7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h(=<-p@  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit RJD{l+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y
"lEMY  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {py%-W  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %SC Jmn2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }U8v ~wcd  
　　期初未分配利润 Retained earnings, beginning of the year YYpC!)  
　　资本公积-股本溢价 Capital surplus - share premium V/#Ra  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !7DDPJ~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation x$q}lJv_  
　　资本公积-股权投资准备 Capital surplus - investment reserve )#i@DHt=  
　　资本公积-拨款转入 Capital surplus - subsidiary NVRzthg%c_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #1-WiweO  
　　资本公积-其他 Capital surplus - others ~6 1b^L}$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X,
G<D}  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'LMj.#A<g  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @_kF&~  
　　盈余公积-储备基金 Surplus reserve - reserve fund p6%Vf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !=eNr<:V.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y\9}LgIvr  
　　主营业务收入 Sales h^g0|p5  
　　主营业务成本 Cost of sales uE.BB#  
　　主营业务税金及附加 Sales tax loIb}8  
　　营业费用 Operating expenses x*H#?.E  
　　管理费用 General and administrative expenses eA7 Iv{M  
　　财务费用 Financial expenses +ydd"`  
　　投资收益 Investment income &{e ]S!D  
　　其他业务收入 Other operating income 1r=cCM  
　　营业外收入 Non-operating income JlYZ\  
　　补贴收入 Subsidy income J
$}]p  
　　其他业务支出 Other operating expenses ]A2E2~ ~G  
　　营业外支出 Non-operating expenses F`7v  
　　所得税 Income tax 6FzB-],  
　　直接人工成本差异(direct labor variance) D^4nT,&8  
　　直接材料成本差异(direct material variance) 36Lkcda[  
　　在产品计价(work-in-process costing) j{lurb)y  
　　联产品成本计算(joint products costing) ,<IomA:q4  
　　生产成本汇总程序(accumulation process of procluction cost) :^ywc O   
　　制造费用差异(manufacturing expenses variance) ktrIi5B  
　　实际成本与估计成本(actual cost and estimated cost) JaUzu3*=  
　　工资费用分配(salary costs allocation) '4uu@?!dVk  
　　成本曲线(cost curve) u9~5U9]O%6  
　　农业生产成本(agriculture production cost) :&wb+tV  
　　原始成本和重置成本(original cost and replacement cost) $w*L' <  
　　工程施工成本 P] *x6c^n  
　　直接成本与间接成本(direct cost and indirect cost) Tc(=J7*r&  
　　可控成本(controllable cost) b$klm6nMvm  
　　制造费用分配(manufacturing expenses allocation) wPM&N@Pf  
　　理论成本与应用成本(theory cost and practice cost) ,gw9R9 x_  
　　辅助生产成本分配(auxiliary production cost allocation) |'z8>1  
　　期间,费用 Q3WI@4  
　　成本控制程序(procedure of cost control) opa}z-7>^  
　　成本记录(cost entry, cost recorder cost agenda) @$jV"Y  
　　成本计算分批法(job costing method) 9nN1f@Y  
　　成本计算分步法 {A/^;
X{N^  
　　直接人工成本差异(direct labor variance) n725hY6}<l  
　　成本控制方法(cost control method)