[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 1W4H-/Re  
　　股本 Share capital yA457 'R1  
　　已归还投资 Investment returned )z|_*||WU^  
　　利润分配-其他转入 Profit appropriation - other transfer in 7jD@Gp`" 3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~ c'\IM  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NdaM9a#TZ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8cequAD  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8Na}Wp;|Gi  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 047*gn.b  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Z7ZWf'o  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _p?I{1O  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !k ;[^>  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8VK
b*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Gf!t< =T   
　　期初未分配利润 Retained earnings, beginning of the year _y.mpX&  
　　资本公积-股本溢价 Capital surplus - share premium 1"N/ZKF-x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R#rh  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6i55Ja  
　　资本公积-股权投资准备 Capital surplus - investment reserve (p}9 ^Y  
　　资本公积-拨款转入 Capital surplus - subsidiary k{!iDZr&f,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation i]V F'tG  
　　资本公积-其他 Capital surplus - others ^!XU+e+:0  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :ga 9Db9P  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i@sCMCu6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "`H=AX0  
　　盈余公积-储备基金 Surplus reserve - reserve fund %!1@aL]pQ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund K7YT0cG  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n C\(+K1%  
　　主营业务收入 Sales \r)_-  
　　主营业务成本 Cost of sales "@F*$JGT y  
　　主营业务税金及附加 Sales tax k|)^!BdO  
　　营业费用 Operating expenses g#pIMA#/  
　　管理费用 General and administrative expenses :cIu?7A  
　　财务费用 Financial expenses =Td#2V;0  
　　投资收益 Investment income w;g)Iy6x  
　　其他业务收入 Other operating income
>c~9wv  
　　营业外收入 Non-operating income YLr%vnO*NS  
　　补贴收入 Subsidy income hPNQGVv  
　　其他业务支出 Other operating expenses /i\uwa,  
　　营业外支出 Non-operating expenses 6T5A31 Q  
　　所得税 Income tax +sV#Z,  
　　直接人工成本差异(direct labor variance) c9>8IW  
　　直接材料成本差异(direct material variance) d7n4zx1Hh  
　　在产品计价(work-in-process costing) vgd}09y  
　　联产品成本计算(joint products costing) @Wlwt+;fT  
　　生产成本汇总程序(accumulation process of procluction cost) J?UZN^  
　　制造费用差异(manufacturing expenses variance) S.?\>iH[  
　　实际成本与估计成本(actual cost and estimated cost) e%5'(V-y,  
　　工资费用分配(salary costs allocation) @9 qzn&A  
　　成本曲线(cost curve) 6jQ&dN{=qB  
　　农业生产成本(agriculture production cost) Y:#kel<  
　　原始成本和重置成本(original cost and replacement cost) 3:z4M9f  
　　工程施工成本 k1@ A'n  
　　直接成本与间接成本(direct cost and indirect cost) kM}ic(K  
　　可控成本(controllable cost) ]-+.lR%vd9  
　　制造费用分配(manufacturing expenses allocation) 
D:S6 Mu  
　　理论成本与应用成本(theory cost and practice cost) N23+1h  
　　辅助生产成本分配(auxiliary production cost allocation)
^+Y-=2u:  
　　期间,费用 D|8sjp4  
　　成本控制程序(procedure of cost control) I*`= [nR  
　　成本记录(cost entry, cost recorder cost agenda) h<!khWFS  
　　成本计算分批法(job costing method) d[qEP6B  
　　成本计算分步法 %<bG%V(  
　　直接人工成本差异(direct labor variance) jQw`*Y/,  
　　成本控制方法(cost control method)