[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 ]Ot= At  
　　股本 Share capital _4T7Vg''  
　　已归还投资 Investment returned T7-yZSw-m  
　　利润分配-其他转入 Profit appropriation - other transfer in =?_:h`}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4];>
O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #.vp\W  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )%<,JD  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MdFFt:y:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CfVL'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?M^qSo=/~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1h#/8X  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve u08j9) ,4  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qDqy9u:g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %<r}V<OeR  
　　期初未分配利润 Retained earnings, beginning of the year 1<cx!=w'  
　　资本公积-股本溢价 Capital surplus - share premium Uw| -d[!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #M<YNuE#"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )3O#T$h  
　　资本公积-股权投资准备 Capital surplus - investment reserve -zWNQp$  
　　资本公积-拨款转入 Capital surplus - subsidiary 2`rJ
r  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7H|0.  
　　资本公积-其他 Capital surplus - others G`/4n@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +_25E.>ml  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #R7hk5/8n}  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;mg.} fI  
　　盈余公积-储备基金 Surplus reserve - reserve fund +p&zM3:9w  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund n/`!G?kvI  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment tvBLfqIr  
　　主营业务收入 Sales zl|+YjR  
　　主营业务成本 Cost of sales -d thY(8  
　　主营业务税金及附加 Sales tax WYP\J1sy  
　　营业费用 Operating expenses #s' `bF^  
　　管理费用 General and administrative expenses &kn?=NW  
　　财务费用 Financial expenses XfflD9M  
　　投资收益 Investment income 0:-z+`RHE  
　　其他业务收入 Other operating income K7C!ZXw~  
　　营业外收入 Non-operating income 45x4JG  
　　补贴收入 Subsidy income 4>2\{0r  
　　其他业务支出 Other operating expenses Thk CKM  
　　营业外支出 Non-operating expenses qu!x#OY+  
　　所得税 Income tax neE Zw#(Z  
　　直接人工成本差异(direct labor variance) ^6Zx-Mf\  
　　直接材料成本差异(direct material variance) bSn={O"M  
　　在产品计价(work-in-process costing) %_!0V*X*  
　　联产品成本计算(joint products costing) HR?bnkv|id  
　　生产成本汇总程序(accumulation process of procluction cost) f,|;eF-Z  
　　制造费用差异(manufacturing expenses variance) K4H2
7SH  
　　实际成本与估计成本(actual cost and estimated cost) .tHjGx  
　　工资费用分配(salary costs allocation) .Wr7*J[V.  
　　成本曲线(cost curve) -SLk8x  
　　农业生产成本(agriculture production cost) wkx#WC  
　　原始成本和重置成本(original cost and replacement cost) C1(RgY|  
　　工程施工成本 *M$mAy<  
　　直接成本与间接成本(direct cost and indirect cost) AZ4
:3}  
　　可控成本(controllable cost) .3jijc j  
　　制造费用分配(manufacturing expenses allocation) \gK'g-)}  
　　理论成本与应用成本(theory cost and practice cost) 1r*yYm'  
　　辅助生产成本分配(auxiliary production cost allocation) etUfdZ  
　　期间,费用 9G"4w`P  
　　成本控制程序(procedure of cost control) LN5BU,4=  
　　成本记录(cost entry, cost recorder cost agenda) E2z=U  
　　成本计算分批法(job costing method) \So)g)K  
　　成本计算分步法 ZoYllk   
　　直接人工成本差异(direct labor variance) '4D7:  
　　成本控制方法(cost control method)