[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 Kdu\`c-lB  
　　股本 Share capital P*`xiTA  
　　已归还投资 Investment returned .E#Sm?gK  
　　利润分配-其他转入 Profit appropriation - other transfer in 'V#ew\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1 ],, Ar5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4iqmi<[("  
　　利润分配-提取储备基金 Profit appropriation - reserve fund k&iDJt  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !m(L0YH  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund od*Z$Hb>'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }Xj_Y]T  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends x}'4^Cv  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  ii  y3  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^!o}>ls['  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m\M+p
jz  
　　期初未分配利润 Retained earnings, beginning of the year dqA[|bV  
　　资本公积-股本溢价 Capital surplus - share premium KTjlWxD  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \&&(ytL  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !]+Z%ed`%  
　　资本公积-股权投资准备 Capital surplus - investment reserve > ' 0 ][~  
　　资本公积-拨款转入 Capital surplus - subsidiary F(9 Y/UXH  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _iJXp0g  
　　资本公积-其他 Capital surplus - others D%UZ'bHN*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $?J+dB  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  G].__]  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ct4 [b|  
　　盈余公积-储备基金 Surplus reserve - reserve fund }?]yxa~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund PuZs5J3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment cPsn] U  
　　主营业务收入 Sales {XD/8m(hN|  
　　主营业务成本 Cost of sales 0T#xM(q[K  
　　主营业务税金及附加 Sales tax *UBP]w  
　　营业费用 Operating expenses Zxc7nLKF~  
　　管理费用 General and administrative expenses #3K,V8(  
　　财务费用 Financial expenses [Z5[~gP3  
　　投资收益 Investment income M?xpwq u\  
　　其他业务收入 Other operating income 
Va@6=U7c  
　　营业外收入 Non-operating income y(nsyA  
　　补贴收入 Subsidy income \}Ac q;  
　　其他业务支出 Other operating expenses mw(c[.
*%  
　　营业外支出 Non-operating expenses S2&9#6  
　　所得税 Income tax }\f(qw  
　　直接人工成本差异(direct labor variance) Bhu@2KdA  
　　直接材料成本差异(direct material variance) )nNCB=YF!  
　　在产品计价(work-in-process costing) ZEj!jWP2m  
　　联产品成本计算(joint products costing) _jTwiuMS-  
　　生产成本汇总程序(accumulation process of procluction cost) Lo9G4Cu  
　　制造费用差异(manufacturing expenses variance) h;%i/feFg  
　　实际成本与估计成本(actual cost and estimated cost) i}`_H^  
　　工资费用分配(salary costs allocation) Du^x=;  
　　成本曲线(cost curve) hD6JW-  
　　农业生产成本(agriculture production cost) cophAP  
　　原始成本和重置成本(original cost and replacement cost) ESD<8OR  
　　工程施工成本 @P_C%}(<  
　　直接成本与间接成本(direct cost and indirect cost) #dZ/UM(u  
　　可控成本(controllable cost) 4|6&59?pnc  
　　制造费用分配(manufacturing expenses allocation) |^Ew<
  
　　理论成本与应用成本(theory cost and practice cost) #9$V 08  
　　辅助生产成本分配(auxiliary production cost allocation) =a)iVXSB]  
　　期间,费用 G@!_ZM8h  
　　成本控制程序(procedure of cost control) .-SF$U_P*a  
　　成本记录(cost entry, cost recorder cost agenda) .pM &jni Y  
　　成本计算分批法(job costing method) -9OMn}w/*  
　　成本计算分步法 b JfD\  
　　直接人工成本差异(direct labor variance) I9
}+(6  
　　成本控制方法(cost control method)