[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 J'^s5hxn+0  
　　股本 Share capital
{;^booq  
　　已归还投资 Investment returned ]YkF^Pf!v  
　　利润分配-其他转入 Profit appropriation - other transfer in .E!7}O6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0$l=ME(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8,2l >S  
　　利润分配-提取储备基金 Profit appropriation - reserve fund \lHi=}0  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :/ns/~5xa:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9oS\{[x.  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit LA $uD?YA  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends qT#+DDEAL  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |#R;pEn  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (u85$
_C  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !e6;@*  
　　期初未分配利润 Retained earnings, beginning of the year k\_>/)g  
　　资本公积-股本溢价 Capital surplus - share premium k6rX/ocu  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve nS[0g^}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation A=|LMJMWR  
　　资本公积-股权投资准备 Capital surplus - investment reserve _
dppUUm  
　　资本公积-拨款转入 Capital surplus - subsidiary Pgf$GXE  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ba|x?kz  
　　资本公积-其他 Capital surplus - others a{Y:hrd:Z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w<j6ln+nM  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VuFMjY  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve td4*+)'FY  
　　盈余公积-储备基金 Surplus reserve - reserve fund t p$NT.z  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \*6%o0c  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |DfYH~@(  
　　主营业务收入 Sales mn\e(WoX  
　　主营业务成本 Cost of sales n|NI]Qi*  
　　主营业务税金及附加 Sales tax KL*ZPKG  
　　营业费用 Operating expenses {>OuxVl??k  
　　管理费用 General and administrative expenses x*5' 6  
　　财务费用 Financial expenses lT$Vv=M  
　　投资收益 Investment income Nt67Ye3;  
　　其他业务收入 Other operating income k<=.1cFh  
　　营业外收入 Non-operating income s2g}
IZ fo  
　　补贴收入 Subsidy income yXY8 oE  
　　其他业务支出 Other operating expenses !Qrlb>1z-  
　　营业外支出 Non-operating expenses V'pNo&O=  
　　所得税 Income tax `Q1T-H_  
　　直接人工成本差异(direct labor variance) .rSeJZzuj  
　　直接材料成本差异(direct material variance) B$g!4C `g  
　　在产品计价(work-in-process costing) h+zJ"\  
　　联产品成本计算(joint products costing) fMwJw M T8  
　　生产成本汇总程序(accumulation process of procluction cost) eJE?H]  
　　制造费用差异(manufacturing expenses variance) !l~tBJr*sB  
　　实际成本与估计成本(actual cost and estimated cost) 7~cN  
　　工资费用分配(salary costs allocation) T*\'G6e  
　　成本曲线(cost curve) ^C>i(j&  
　　农业生产成本(agriculture production cost) `j[)iok  
　　原始成本和重置成本(original cost and replacement cost) :<gmgI  
　　工程施工成本 bjPI:j*XU  
　　直接成本与间接成本(direct cost and indirect cost) 3s\2 9gq  
　　可控成本(controllable cost) eznw05U  
　　制造费用分配(manufacturing expenses allocation) -x3QgDno  
　　理论成本与应用成本(theory cost and practice cost) -`]B4Nt6  
　　辅助生产成本分配(auxiliary production cost allocation) j9%u&  
　　期间,费用 .qy._C2(  
　　成本控制程序(procedure of cost control) B
9iH+ ]W  
　　成本记录(cost entry, cost recorder cost agenda) )HS|pS:  
　　成本计算分批法(job costing method) s7O?)f f  
　　成本计算分步法 4a>z]&s  
　　直接人工成本差异(direct labor variance) |k)h' ?  
　　成本控制方法(cost control method)