[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 M?$-u  
　　股本 Share capital g:;v]   
　　已归还投资 Investment returned g"C$B Fc  
　　利润分配-其他转入 Profit appropriation - other transfer in 4)'5;|pI  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve uaJ5'*  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z0g]nYN%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1oX"}YY1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |.(o4<nx.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v l {hE~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit J4lE7aFDA~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends r*+9<8-ZX<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fU)hn  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T | 4c\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7Zu!s]t  
　　期初未分配利润 Retained earnings, beginning of the year )\VUAD%~e7  
　　资本公积-股本溢价 Capital surplus - share premium WJz

 
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <,rjU
*"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ItOVx!"@9  
　　资本公积-股权投资准备 Capital surplus - investment reserve msY"Y*4  
　　资本公积-拨款转入 Capital surplus - subsidiary `$@1NL7>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3<JZt.|  
　　资本公积-其他 Capital surplus - others u%}vTCg*p  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve JxD@y}ZYE  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <o?qpW$,>  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Tm3$|+}$f  
　　盈余公积-储备基金 Surplus reserve - reserve fund 79x^zqLb  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `/+7@~[RU  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4,<~t>M1  
　　主营业务收入 Sales ^x/0*t5};z  
　　主营业务成本 Cost of sales ;WGY)=-gv  
　　主营业务税金及附加 Sales tax Rut6m5>  
　　营业费用 Operating expenses a~XNRAh  
　　管理费用 General and administrative expenses ,Y!T!o}1  
　　财务费用 Financial expenses 3
!}'A  
　　投资收益 Investment income zN Xkdw  
　　其他业务收入 Other operating income 7B&nV92S  
　　营业外收入 Non-operating income +pe_s&  
　　补贴收入 Subsidy income <:&w/NjbI  
　　其他业务支出 Other operating expenses 7Q[P  
　　营业外支出 Non-operating expenses K}Z'!+<U  
　　所得税 Income tax 7<1Y%|x`  
　　直接人工成本差异(direct labor variance) M6X f}>  
　　直接材料成本差异(direct material variance) Nxt/R%(  
　　在产品计价(work-in-process costing) {O^1WgGc[  
　　联产品成本计算(joint products costing) #bdJ]v.n  
　　生产成本汇总程序(accumulation process of procluction cost) ^OQ_iPPI  
　　制造费用差异(manufacturing expenses variance) Gu_s:cgB9F  
　　实际成本与估计成本(actual cost and estimated cost) 7rr5$,Mv  
　　工资费用分配(salary costs allocation) uo x;PDK  
　　成本曲线(cost curve) qrOTb9&y  
　　农业生产成本(agriculture production cost) vMC;5r6*d  
　　原始成本和重置成本(original cost and replacement cost) k2;8~LqF  
　　工程施工成本  u?'X%'K*  
　　直接成本与间接成本(direct cost and indirect cost) 75v*& -  
　　可控成本(controllable cost) [R Ch7FE23  
　　制造费用分配(manufacturing expenses allocation) 0`qq"j[6a  
　　理论成本与应用成本(theory cost and practice cost) .#Sd|C]R7  
　　辅助生产成本分配(auxiliary production cost allocation) { aB_t%`w  
　　期间,费用 
] 2b@mX  
　　成本控制程序(procedure of cost control) H+: $ 7;  
　　成本记录(cost entry, cost recorder cost agenda) 1zp,Suv  
　　成本计算分批法(job costing method) QR8F'7S  
　　成本计算分步法 };KmMpB n  
　　直接人工成本差异(direct labor variance) 8vP d~te  
　　成本控制方法(cost control method)