[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 kdgU1T@y.  
　　股本 Share capital n'
?AZ4&z  
　　已归还投资 Investment returned OM>,1;UH]  
　　利润分配-其他转入 Profit appropriation - other transfer in ,(&p"O":  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Uzi.CYVs%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %yyvB5Y^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |2Krxi3*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h+\+9^l6|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g36:OK"  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Q1 t-Z;X  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends k?bIu  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z`Jcpt  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m{v*\e7
P  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {/)q=  
　　期初未分配利润 Retained earnings, beginning of the year Yg<L pjq5X  
　　资本公积-股本溢价 Capital surplus - share premium }]<Ghn s  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Tm S -w  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Mzg zOM  
　　资本公积-股权投资准备 Capital surplus - investment reserve $yn7XonS  
　　资本公积-拨款转入 Capital surplus - subsidiary 9 HiH6f^5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation $q$G  
　　资本公积-其他 Capital surplus - others =~DQX\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L2sUh+'|  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a<NZC  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve " jBc5*  
　　盈余公积-储备基金 Surplus reserve - reserve fund _\2Ae\&c  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8mm]>u$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +nIjW;RU  
　　主营业务收入 Sales %#
jW  
　　主营业务成本 Cost of sales ]Pp}=hcD  
　　主营业务税金及附加 Sales tax {p
y"Ob_  
　　营业费用 Operating expenses ;_K3/:  
　　管理费用 General and administrative expenses 2FVO@D  
　　财务费用 Financial expenses {}n]\zO %  
　　投资收益 Investment income 69"4/n7B?  
　　其他业务收入 Other operating income L*8U.{NY  
　　营业外收入 Non-operating income '=WPi_Z5:C  
　　补贴收入 Subsidy income IDY2X+C#U  
　　其他业务支出 Other operating expenses V+$^
4Ht  
　　营业外支出 Non-operating expenses d:vuRK4+  
　　所得税 Income tax G`e!WvC  
　　直接人工成本差异(direct labor variance) <G_71J`MLC  
　　直接材料成本差异(direct material variance) |Wg!>g!  
　　在产品计价(work-in-process costing) n1Wo<$#  
　　联产品成本计算(joint products costing) Bjp4:;Bb  
　　生产成本汇总程序(accumulation process of procluction cost) M*-]<!))7  
　　制造费用差异(manufacturing expenses variance) 1RgERj  
　　实际成本与估计成本(actual cost and estimated cost) D#k ~lEPub  
　　工资费用分配(salary costs allocation) rJM/.;Ag  
　　成本曲线(cost curve) FokSg[)5  
　　农业生产成本(agriculture production cost) hh[@q
*C  
　　原始成本和重置成本(original cost and replacement cost) yno X=#`  
　　工程施工成本 9*2Q'z}_  
　　直接成本与间接成本(direct cost and indirect cost) b[2 #t  
　　可控成本(controllable cost) m S4N%Q  
　　制造费用分配(manufacturing expenses allocation) 1KadT7<0}  
　　理论成本与应用成本(theory cost and practice cost) S]Qf p,  
　　辅助生产成本分配(auxiliary production cost allocation) ( }RJW:  
　　期间,费用 Djr/!j
  
　　成本控制程序(procedure of cost control) 7PW7&]-WQ  
　　成本记录(cost entry, cost recorder cost agenda) 8~}~d}wW  
　　成本计算分批法(job costing method) v8y !zo'  
　　成本计算分步法 0F%/R^mw  
　　直接人工成本差异(direct labor variance) A7I{Le  
　　成本控制方法(cost control method)