[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 9_xJT^10  
　　股本 Share capital !30BR|K*  
　　已归还投资 Investment returned N'~l,{  
　　利润分配-其他转入 Profit appropriation - other transfer in l'twy$V4|~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CZw]@2/JuQ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve aM|;3j1p  
　　利润分配-提取储备基金 Profit appropriation - reserve fund .^V9XN{'a  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund z~Is E8  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Xhp={p;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #"!q_@b,D  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -^$`5Rk  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %JPBD]&M  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~zhP[qA})  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D2]i*gs  
　　期初未分配利润 Retained earnings, beginning of the year qaiR329fx  
　　资本公积-股本溢价 Capital surplus - share premium fzZ`O{$8  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q6EZ?bo{  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <3!Q Xc  
　　资本公积-股权投资准备 Capital surplus - investment reserve T&+y~c[au  
　　资本公积-拨款转入 Capital surplus - subsidiary Mq52B_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4KB>O)YNg'  
　　资本公积-其他 Capital surplus - others D|D)782  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S,
vh  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $d5}OI"g  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *u]aWx  
　　盈余公积-储备基金 Surplus reserve - reserve fund `&URd&ouJD  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'g:.&4x_w  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment X ;Cl8  
　　主营业务收入 Sales )Y:C'*.r  
　　主营业务成本 Cost of sales U5ME`lN*`  
　　主营业务税金及附加 Sales tax HwZ"l31  
　　营业费用 Operating expenses NM+(ss'  
　　管理费用 General and administrative expenses Wgb L9'}B  
　　财务费用 Financial expenses |syvtS{  
　　投资收益 Investment income qh#?a'  
　　其他业务收入 Other operating income Td5yRN! ?  
　　营业外收入 Non-operating income T!Nv  
　　补贴收入 Subsidy income 8c%_R23  
　　其他业务支出 Other operating expenses %<{1N|  
　　营业外支出 Non-operating expenses ^NXxMC(e+  
　　所得税 Income tax ::sk)  
　　直接人工成本差异(direct labor variance) X=jHH=</  
　　直接材料成本差异(direct material variance) "= ,I bC  
　　在产品计价(work-in-process costing) X.eocy  
　　联产品成本计算(joint products costing) /~3kkM(Ty  
　　生产成本汇总程序(accumulation process of procluction cost) T\w{&3ONm  
　　制造费用差异(manufacturing expenses variance) QC6:ZxP  
　　实际成本与估计成本(actual cost and estimated cost) eS/Au[wS  
　　工资费用分配(salary costs allocation) B{!*OC{l  
　　成本曲线(cost curve) ;k (M4?  
　　农业生产成本(agriculture production cost) nr

Kir  
　　原始成本和重置成本(original cost and replacement cost) Y3O/`-9i  
　　工程施工成本 S|r,RBeZ  
　　直接成本与间接成本(direct cost and indirect cost) WSbD."p<  
　　可控成本(controllable cost) EIF"{,m  
　　制造费用分配(manufacturing expenses allocation) #Wq@j1?  
　　理论成本与应用成本(theory cost and practice cost) i-,_:z=J  
　　辅助生产成本分配(auxiliary production cost allocation) )6{,y{5!  
　　期间,费用 m1Xc3=Y  
　　成本控制程序(procedure of cost control) GDYFhH7H  
　　成本记录(cost entry, cost recorder cost agenda) _b9>ZF~  
　　成本计算分批法(job costing method) S,f:
nLT  
　　成本计算分步法 5M\bH'1  
　　直接人工成本差异(direct labor variance) \.YJs"<3  
　　成本控制方法(cost control method)