[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 Hr+-ndH!Pq  
　　股本 Share capital jSFN/C.9h  
　　已归还投资 Investment returned g&"(- :  
　　利润分配-其他转入 Profit appropriation - other transfer in ILi5WuOYX  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NVjJ/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ZW?7g+P  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Ft7a\vn*B  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund bS<@Rd{g  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nP3GI:mjL  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~t:b<'/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 
bJ|?5  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve VU/W~gb4"A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Hk]BC
 
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S(J\<)b  
　　期初未分配利润 Retained earnings, beginning of the year RGO:p]t|  
　　资本公积-股本溢价 Capital surplus - share premium gx*rSS?=N  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^2r}_AX  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \B2d(=~4  
　　资本公积-股权投资准备 Capital surplus - investment reserve R1.sq(z`  
　　资本公积-拨款转入 Capital surplus - subsidiary LO]6Xd "  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8sIrG  
　　资本公积-其他 Capital surplus - others be:phS4vz  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5FSv"=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Uk:.2%S2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T'M66kg  
　　盈余公积-储备基金 Surplus reserve - reserve fund DnHAm q]  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <M,H9^&#l3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %?f:"  
　　主营业务收入 Sales u7"Ve
Tz  
　　主营业务成本 Cost of sales &ZE\ @V
c  
　　主营业务税金及附加 Sales tax {TncqA  
　　营业费用 Operating expenses 8A:^K:Q  
　　管理费用 General and administrative expenses tin|,jA =  
　　财务费用 Financial expenses b%;59^4AjD  
　　投资收益 Investment income p%"yBpSK  
　　其他业务收入 Other operating income DA
nb.0  
　　营业外收入 Non-operating income }6J7<g  
　　补贴收入 Subsidy income %kx ^/DH  
　　其他业务支出 Other operating expenses g?~Tguv  
　　营业外支出 Non-operating expenses n`)7Y`hBhP  
　　所得税 Income tax ChTXvk
dH  
　　直接人工成本差异(direct labor variance) tQ~<i %;  
　　直接材料成本差异(direct material variance) hoR=%pC*  
　　在产品计价(work-in-process costing) -2&i)S0R  
　　联产品成本计算(joint products costing) |:9Ir^  
　　生产成本汇总程序(accumulation process of procluction cost) 14D7U/zer  
　　制造费用差异(manufacturing expenses variance) 0i\',h}9  
　　实际成本与估计成本(actual cost and estimated cost) y|.fR>5  
　　工资费用分配(salary costs allocation) R|1xXDLm*E  
　　成本曲线(cost curve) kwHqv
O!G  
　　农业生产成本(agriculture production cost) "XNu-_$N<a  
　　原始成本和重置成本(original cost and replacement cost) 23-t$y]  
　　工程施工成本 XY{:tR_al  
　　直接成本与间接成本(direct cost and indirect cost) h.V]fS
 
　　可控成本(controllable cost) ADGnBYE  
　　制造费用分配(manufacturing expenses allocation) zBt`L,^  
　　理论成本与应用成本(theory cost and practice cost) @ EmGexLPM  
　　辅助生产成本分配(auxiliary production cost allocation) }t|Plz  
　　期间,费用 &$c5~9p\B  
　　成本控制程序(procedure of cost control) GVG!sMmnX  
　　成本记录(cost entry, cost recorder cost agenda) Cq gk  
　　成本计算分批法(job costing method) P>Q{He:  
　　成本计算分步法 sz/*w7  
　　直接人工成本差异(direct labor variance) lRDxIuTK  
　　成本控制方法(cost control method)