[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 Mbi]EZ  
　　股本 Share capital ?{ir $M  
　　已归还投资 Investment returned g*Y,.  
　　利润分配-其他转入 Profit appropriation - other transfer in jJ,_-ui  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fO*jCl  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QZ a.c  
　　利润分配-提取储备基金 Profit appropriation - reserve fund `3+i.wR  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z>rY9VvWD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O `}EiyV  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ScPVjqG2{  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends cw Obq\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v4P"|vZ$&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /).{h'^Hq\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u!_l /'\  
　　期初未分配利润 Retained earnings, beginning of the year %$!3Pbui  
　　资本公积-股本溢价 Capital surplus - share premium t[^$F,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Zj`WRH4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  F!omkN  
　　资本公积-股权投资准备 Capital surplus - investment reserve !| cg=  
　　资本公积-拨款转入 Capital surplus - subsidiary Jup)m/  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8Lo#{`  
　　资本公积-其他 Capital surplus - others Fhoyji4  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2QfN.<[-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FKa";f"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,?fJ0n:!%  
　　盈余公积-储备基金 Surplus reserve - reserve fund H];B?G';C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund FfoOJzf~o  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +a1x;  
　　主营业务收入 Sales o96C^y{~S  
　　主营业务成本 Cost of sales kx
n&f(5  
　　主营业务税金及附加 Sales tax qL(Q1O!  
　　营业费用 Operating expenses _fGTTw(  
　　管理费用 General and administrative expenses x]~TGz
S  
　　财务费用 Financial expenses \/A.j|by,>  
　　投资收益 Investment income NxT"A)u  
　　其他业务收入 Other operating income zw0w."V  
　　营业外收入 Non-operating income _VtQMg|u  
　　补贴收入 Subsidy income .HqFdsm  
　　其他业务支出 Other operating expenses ZCiCZ)oc  
　　营业外支出 Non-operating expenses r"h;JC/&<T  
　　所得税 Income tax ~wc:/UM|  
　　直接人工成本差异(direct labor variance) E~'mxx~i  
　　直接材料成本差异(direct material variance) vvoxK0  
　　在产品计价(work-in-process costing) UO/sv2CN  
　　联产品成本计算(joint products costing) }f}.>B0#  
　　生产成本汇总程序(accumulation process of procluction cost) xmW~R*^  
　　制造费用差异(manufacturing expenses variance) $pGT1oF
[E  
　　实际成本与估计成本(actual cost and estimated cost) 7N.b-}$(  
　　工资费用分配(salary costs allocation) d=!:UB  
　　成本曲线(cost curve) op,L3:R\Z  
　　农业生产成本(agriculture production cost) TkbaoD  
　　原始成本和重置成本(original cost and replacement cost) b z>X~   
　　工程施工成本 Q?{%c[s  
　　直接成本与间接成本(direct cost and indirect cost) y_]+;%w:  
　　可控成本(controllable cost) 6 b|?@  
　　制造费用分配(manufacturing expenses allocation) e#eVc'=cDR  
　　理论成本与应用成本(theory cost and practice cost) \l%xuT  
　　辅助生产成本分配(auxiliary production cost allocation) _T=g?0 q  
　　期间,费用 ~/ %Xm<  
　　成本控制程序(procedure of cost control)
~%TWF+  
　　成本记录(cost entry, cost recorder cost agenda) k9|5TLXq?  
　　成本计算分批法(job costing method) GK(CuwJe  
　　成本计算分步法 RaZ>.5 D  
　　直接人工成本差异(direct labor variance) bS.w<V Ew  
　　成本控制方法(cost control method)