[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 A57e]2_  
　　股本 Share capital fx`o e  
　　已归还投资 Investment returned b am*&E%0K  
　　利润分配-其他转入 Profit appropriation - other transfer in \CDzVO0^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |(6H)S]$  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9m:G8j'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6i.!C5YX]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6nP-IKL  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dxAP7 v  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Tyk\l>S  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends P@pJ^5Jf  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cJ#|mzup  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }6#u}^gy  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #V:28[  
　　期初未分配利润 Retained earnings, beginning of the year -|aNHZr  
　　资本公积-股本溢价 Capital surplus - share premium *&A/0]w  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $`O%bsj X  
　　资本公积-接受现金捐赠 Capital surplus - cash donation VGtKW kVH  
　　资本公积-股权投资准备 Capital surplus - investment reserve syR +;  
　　资本公积-拨款转入 Capital surplus - subsidiary @h$4Mt7N  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q@HW`@i  
　　资本公积-其他 Capital surplus - others ;&8  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ZuIw4u(9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >ho$mvT  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U~1jmxE  
　　盈余公积-储备基金 Surplus reserve - reserve fund Se> "=[=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6}xFE]Df-Y  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $Z!7@_Ys  
　　主营业务收入 Sales `SH#t3 5,  
　　主营业务成本 Cost of sales ^KO=8m( )J  
　　主营业务税金及附加 Sales tax _b(y"+k  
　　营业费用 Operating expenses VvJ]*D+e  
　　管理费用 General and administrative expenses E`aAPk_y  
　　财务费用 Financial expenses vE=)qn=a  
　　投资收益 Investment income XBF]|}%  
　　其他业务收入 Other operating income }W)c-91   
　　营业外收入 Non-operating income h%yw'?s  
　　补贴收入 Subsidy income c2iPm9"eh  
　　其他业务支出 Other operating expenses qJ8@A}}8  
　　营业外支出 Non-operating expenses ~DJ>)pp  
　　所得税 Income tax d
D{{G:V  
　　直接人工成本差异(direct labor variance) S+7:fu2?+  
　　直接材料成本差异(direct material variance) 7ga|4j3%  
　　在产品计价(work-in-process costing) u(92y]3,  
　　联产品成本计算(joint products costing) f#3U,n8 :  
　　生产成本汇总程序(accumulation process of procluction cost) "`''eV3  
　　制造费用差异(manufacturing expenses variance) L dyTB@  
　　实际成本与估计成本(actual cost and estimated cost) %/r}_V(UN  
　　工资费用分配(salary costs allocation) 6x$1En  
　　成本曲线(cost curve) Z F&aV?  
　　农业生产成本(agriculture production cost) ` e~nn  
　　原始成本和重置成本(original cost and replacement cost) ">V.nao  
　　工程施工成本 8H})Dq%d7  
　　直接成本与间接成本(direct cost and indirect cost) PIxd'B*MF  
　　可控成本(controllable cost) NrrnG]#p1  
　　制造费用分配(manufacturing expenses allocation) zLB7'7oP  
　　理论成本与应用成本(theory cost and practice cost) 6JYVC>i  
　　辅助生产成本分配(auxiliary production cost allocation) 00d<V:Aoy  
　　期间,费用 k25:H[   
　　成本控制程序(procedure of cost control) W@(EEMhw  
　　成本记录(cost entry, cost recorder cost agenda) I8RPW:B;B  
　　成本计算分批法(job costing method) P$=BmBq18`  
　　成本计算分步法 OB{d^e}  
　　直接人工成本差异(direct labor variance) ?z]hYsy  
　　成本控制方法(cost control method)