[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 L*FmJ{Yf  
　　股本 Share capital c
cD+o$7LT  
　　已归还投资 Investment returned `m2F. ^qrr  
　　利润分配-其他转入 Profit appropriation - other transfer in JS(KCY9  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "vLqYc4$  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x?CjRvT$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ]`m|A1(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p00\C  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )Xd=EWGUS  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit !FHNKh  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ](MXP,R  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !LIWoa[ F.  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YY7:WQS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Slv}6at5  
　　期初未分配利润 Retained earnings, beginning of the year hNx`=D9[7  
　　资本公积-股本溢价 Capital surplus - share premium yrsP'th  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F
i5,y;]R  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?9?0M A<[i  
　　资本公积-股权投资准备 Capital surplus - investment reserve )>\Ne~%  
　　资本公积-拨款转入 Capital surplus - subsidiary ?rBj{]=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9HTb  
　　资本公积-其他 Capital surplus - others \XRViG,|5  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tm]75*?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;uoH+`pf  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {qL
nwy!i  
　　盈余公积-储备基金 Surplus reserve - reserve fund Nq*\
{rb  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }1R k]$XC  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ua U!V4-  
　　主营业务收入 Sales q,:\i+>K*  
　　主营业务成本 Cost of sales 0A 4(RLGg  
　　主营业务税金及附加 Sales tax 5j]}/Aq  
　　营业费用 Operating expenses d=>5%$:v  
　　管理费用 General and administrative expenses _^a.kF  
　　财务费用 Financial expenses Nm,vE7M  
　　投资收益 Investment income m7M*)N8  
　　其他业务收入 Other operating income vO0ql  
　　营业外收入 Non-operating income =HoiQWQs`  
　　补贴收入 Subsidy income m k -" U7;  
　　其他业务支出 Other operating expenses a'T|p)N.;T  
　　营业外支出 Non-operating expenses ir]uFOj  
　　所得税 Income tax v11mu2  
　　直接人工成本差异(direct labor variance) PI{sO |  
　　直接材料成本差异(direct material variance) V7lDuiAI  
　　在产品计价(work-in-process costing) i(c2NPbX  
　　联产品成本计算(joint products costing) c&0IJ7fZG  
　　生产成本汇总程序(accumulation process of procluction cost) J=\Y4- "  
　　制造费用差异(manufacturing expenses variance) !/jx4w~R  
　　实际成本与估计成本(actual cost and estimated cost) ,YkQJ$  
　　工资费用分配(salary costs allocation) wh*OD  
　　成本曲线(cost curve) 4yBe(&N-d  
　　农业生产成本(agriculture production cost) JWn9&WK  
　　原始成本和重置成本(original cost and replacement cost)
.5dZaI)  
　　工程施工成本 ,Y`C7Px  
　　直接成本与间接成本(direct cost and indirect cost) |_w*:NCV5  
　　可控成本(controllable cost) N}dJ)<(2~  
　　制造费用分配(manufacturing expenses allocation) ;^rZ"2U l  
　　理论成本与应用成本(theory cost and practice cost) aB'<#X$x  
　　辅助生产成本分配(auxiliary production cost allocation) }(hE{((o  
　　期间,费用 G %#us3x  
　　成本控制程序(procedure of cost control) B]Zsn`n  
　　成本记录(cost entry, cost recorder cost agenda) 5X`.2q=d  
　　成本计算分批法(job costing method) D6ck1pxkx  
　　成本计算分步法 l|&|+u#  
　　直接人工成本差异(direct labor variance) VWMCbg>R  
　　成本控制方法(cost control method)