[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 A+gS'DZ9C  
　　股本 Share capital =u?aP}zc  
　　已归还投资 Investment returned )-emSV0zE  
　　利润分配-其他转入 Profit appropriation - other transfer in #XA`n@2Uoo  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /1v9U|j  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BkGExz  
　　利润分配-提取储备基金 Profit appropriation - reserve fund pm,xGo2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ON)
{d!]uJ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y/c3x*l.xL  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?q9]H5\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends TKv!wKI  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bY=[ USgps  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )?UoF&c
/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @anjjC5a~  
　　期初未分配利润 Retained earnings, beginning of the year |[IyqWG9  
　　资本公积-股本溢价 Capital surplus - share premium #}FUau$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,d ,2Q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -]HZ?@  
　　资本公积-股权投资准备 Capital surplus - investment reserve #$-E5R;x  
　　资本公积-拨款转入 Capital surplus - subsidiary T"W<l4i-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation h7!O K  
　　资本公积-其他 Capital surplus - others rO$pj~!|Q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 26rg-?;V^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a @2fJ}  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fDf[:A,8  
　　盈余公积-储备基金 Surplus reserve - reserve fund .Mb[j1L^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &]#L'D!"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment e))L&s  
　　主营业务收入 Sales p8_^6wfg  
　　主营业务成本 Cost of sales
0H}tb} 4  
　　主营业务税金及附加 Sales tax 3WJk04r  
　　营业费用 Operating expenses GQn:lu3j:  
　　管理费用 General and administrative expenses p@su:B2Rl  
　　财务费用 Financial expenses kFWwz^x  
　　投资收益 Investment income eMC^ORdY  
　　其他业务收入 Other operating income 3TF_$bd{  
　　营业外收入 Non-operating income B5;%R01A  
　　补贴收入 Subsidy income ,UMr_ e{|  
　　其他业务支出 Other operating expenses >bh+!5Y0  
　　营业外支出 Non-operating expenses oCaYmi=:  
　　所得税 Income tax BsIF3sS#9  
　　直接人工成本差异(direct labor variance) 1N8] ~j  
　　直接材料成本差异(direct material variance) bTc>-e,  
　　在产品计价(work-in-process costing) |(3y09  
　　联产品成本计算(joint products costing) $u!(F]^  
　　生产成本汇总程序(accumulation process of procluction cost) BB/wL_=:  
　　制造费用差异(manufacturing expenses variance) q`'f /CS  
　　实际成本与估计成本(actual cost and estimated cost) sv%X8   
　　工资费用分配(salary costs allocation) 'F/oR/4,  
　　成本曲线(cost curve) |l; Ot=C=  
　　农业生产成本(agriculture production cost) Nh.+woFq4  
　　原始成本和重置成本(original cost and replacement cost) PN l/}'  
　　工程施工成本 WMf / S"=  
　　直接成本与间接成本(direct cost and indirect cost) 9j>2C  
　　可控成本(controllable cost) 5-|!mSd  
　　制造费用分配(manufacturing expenses allocation) @kFZN
6  
　　理论成本与应用成本(theory cost and practice cost) ;\mX=S|a  
　　辅助生产成本分配(auxiliary production cost allocation) z4:!*:.Asu  
　　期间,费用 K6IT$
$g  
　　成本控制程序(procedure of cost control) o+E~iCu5  
　　成本记录(cost entry, cost recorder cost agenda) _-_iw&F  
　　成本计算分批法(job costing method) gu(:'5cX  
　　成本计算分步法 2d[q5p  
　　直接人工成本差异(direct labor variance) d&FXndC4F  
　　成本控制方法(cost control method)