[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 .xg, j{%(  
　　股本 Share capital w6.J&O  
　　已归还投资 Investment returned = Cp}iM  
　　利润分配-其他转入 Profit appropriation - other transfer in 3ms{gZ bw  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Am)XbN')1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve YCu9dBeVS  
　　利润分配-提取储备基金 Profit appropriation - reserve fund CDGN}Q2_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "uD^1'IW2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T0l bMp
 
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~MW_=6U  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Jc,{n*  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T^.W'  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends X-J<gI(Y  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares xyRZ v]K1  
　　期初未分配利润 Retained earnings, beginning of the year usOIbrQ  
　　资本公积-股本溢价 Capital surplus - share premium qb$f,E[  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zP#%ya:I  
　　资本公积-接受现金捐赠 Capital surplus - cash donation q/^&si  
　　资本公积-股权投资准备 Capital surplus - investment reserve aDE)Nf}  
　　资本公积-拨款转入 Capital surplus - subsidiary Uv(Uj3D  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'E~[I"0  
　　资本公积-其他 Capital surplus - others 5Y(f7,JX  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l;'c6o0e  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve AE&IN.-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AV^Sla7|_  
　　盈余公积-储备基金 Surplus reserve - reserve fund %yP*Vp,W  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |k=L&vs  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment VH5Vg We  
　　主营业务收入 Sales *8j2iu-|  
　　主营业务成本 Cost of sales MYF6tZ*  
　　主营业务税金及附加 Sales tax U#1,]a\  
　　营业费用 Operating expenses b+ J)  
　　管理费用 General and administrative expenses 'U3+'du^8  
　　财务费用 Financial expenses V-%Am  
　　投资收益 Investment income FT.;}!"l  
　　其他业务收入 Other operating income E T}Dh3A  
　　营业外收入 Non-operating income y}!}*Qj+/  
　　补贴收入 Subsidy income XhxCOpO  
　　其他业务支出 Other operating expenses *WpDavovyB  
　　营业外支出 Non-operating expenses 6zJfsKf$  
　　所得税 Income tax G!3d!$t  
　　直接人工成本差异(direct labor variance) 0N19R5NN8  
　　直接材料成本差异(direct material variance) yZ]u{LJS  
　　在产品计价(work-in-process costing) 5rx;?yvn  
　　联产品成本计算(joint products costing) L.) 0!1  
　　生产成本汇总程序(accumulation process of procluction cost) Q`7.-d i  
　　制造费用差异(manufacturing expenses variance) V_Oj?MMpn  
　　实际成本与估计成本(actual cost and estimated cost) GV T[)jS  
　　工资费用分配(salary costs allocation) QSq0{  
　　成本曲线(cost curve) .#ASo!O5q  
　　农业生产成本(agriculture production cost) BR [3i}Ud  
　　原始成本和重置成本(original cost and replacement cost) ^E(:nxQ6s  
　　工程施工成本 I?!7]Sn$  
　　直接成本与间接成本(direct cost and indirect cost) =v ZF/r  
　　可控成本(controllable cost) 8RJ^e[?o(  
　　制造费用分配(manufacturing expenses allocation) N9A#@c0O  
　　理论成本与应用成本(theory cost and practice cost) 26Jb{o9Z<  
　　辅助生产成本分配(auxiliary production cost allocation) w `0m[*  
　　期间,费用 y}t1r |p  
　　成本控制程序(procedure of cost control) 8Cw+<A*  
　　成本记录(cost entry, cost recorder cost agenda) \tx4bV#  
　　成本计算分批法(job costing method) Vy7o}z`  
　　成本计算分步法 5x:dhkW  
　　直接人工成本差异(direct labor variance) >=Pn\"j  
　　成本控制方法(cost control method)