[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 Gc$gJnQio  
　　股本 Share capital =@)d5^<5F  
　　已归还投资 Investment returned %AW4.3()8  
　　利润分配-其他转入 Profit appropriation - other transfer in T,_(?YJW  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X1vNF|o~  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4c+$%pq5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund /Ky__l
!bu  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x^*1gv $o  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1w"8~Z:UXV  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }17.~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends NS C/@._  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |/ }\6L]  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c={Ft*N  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;<Km3  
　　期初未分配利润 Retained earnings, beginning of the year 5TUNX^AW  
　　资本公积-股本溢价 Capital surplus - share premium b|5w]<?'  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve U,Mx@KdV  
　　资本公积-接受现金捐赠 Capital surplus - cash donation T%R:NQf  
　　资本公积-股权投资准备 Capital surplus - investment reserve [= "r<W0  
　　资本公积-拨款转入 Capital surplus - subsidiary *U#m+@\0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -@&1`@):{  
　　资本公积-其他 Capital surplus - others tMj1~ R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PNeh#PI6)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]h9!ei [  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C}5M;|%3)  
　　盈余公积-储备基金 Surplus reserve - reserve fund \b*X:3g*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund m%#`y\]I  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment yA[({2%  
　　主营业务收入 Sales UMN*]_'+;b  
　　主营业务成本 Cost of sales T5O _LCIws  
　　主营业务税金及附加 Sales tax MEiRj]t  
　　营业费用 Operating expenses M|io4+sy  
　　管理费用 General and administrative expenses :"o o>  
　　财务费用 Financial expenses )$Z(|M4  
　　投资收益 Investment income OJ4 SbI  
　　其他业务收入 Other operating income FP"$tt(  
　　营业外收入 Non-operating income
GYB+RU}],  
　　补贴收入 Subsidy income gX5&d\y  
　　其他业务支出 Other operating expenses +{53a_q  
　　营业外支出 Non-operating expenses $ex!!rqN|  
　　所得税 Income tax iGXBqUQ:  
　　直接人工成本差异(direct labor variance) K^t?gt@k}  
　　直接材料成本差异(direct material variance) -> lu#;A5  
　　在产品计价(work-in-process costing) fYrGpW(`  
　　联产品成本计算(joint products costing) f Mf&?`V  
　　生产成本汇总程序(accumulation process of procluction cost) +[.Yy  
　　制造费用差异(manufacturing expenses variance) }vt%R.u  
　　实际成本与估计成本(actual cost and estimated cost) T{vR,  
　　工资费用分配(salary costs allocation) nkeI60  
　　成本曲线(cost curve) ~2_lp^Y  
　　农业生产成本(agriculture production cost) %G3sjnI;l  
　　原始成本和重置成本(original cost and replacement cost) 8X&Ya =  
　　工程施工成本 ;2giZ\  
　　直接成本与间接成本(direct cost and indirect cost) iz"3\{aN  
　　可控成本(controllable cost) Cpx+qQt0  
　　制造费用分配(manufacturing expenses allocation) \0FT!} L  
　　理论成本与应用成本(theory cost and practice cost) dv N<5~  
　　辅助生产成本分配(auxiliary production cost allocation) 5c-N0@\  
　　期间,费用 qI3NkVA'C  
　　成本控制程序(procedure of cost control) mE#nU(+Ta  
　　成本记录(cost entry, cost recorder cost agenda) 8rbG*6  
　　成本计算分批法(job costing method) UmKX*T9  
　　成本计算分步法 `^U&#K  
　　直接人工成本差异(direct labor variance) hh.Q\qhubB  
　　成本控制方法(cost control method)