[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 T)ISDK4>S"  
　　股本 Share capital BP\6N%HC%&  
　　已归还投资 Investment returned 8 tIy"5  
　　利润分配-其他转入 Profit appropriation - other transfer in @tJic|)x  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kZi/2UA5Z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )me`Ud
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund 47f\  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?|\wJrM ]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;&O *KhLH  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }-u%6KZ   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends !E)|[:$XT  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ' d?6 L  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <num!@2D  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares roBb8M|q  
　　期初未分配利润 Retained earnings, beginning of the year Tb8r+~HK  
　　资本公积-股本溢价 Capital surplus - share premium lJT"
aXt'M  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve OEC/'QOae  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6}|h  
　　资本公积-股权投资准备 Capital surplus - investment reserve {2i8]Sp1d/  
　　资本公积-拨款转入 Capital surplus - subsidiary 1083p9Uh  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "7jE&I  
　　资本公积-其他 Capital surplus - others - leYR`P  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2Vw2r@S/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~03M
H'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1xh7KBr,  
　　盈余公积-储备基金 Surplus reserve - reserve fund cL~YQJYp  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund es=OWJt^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment -8<vWe  
　　主营业务收入 Sales rUAt`ykTmN  
　　主营业务成本 Cost of sales Htln <N  
　　主营业务税金及附加 Sales tax >Q?
8tGfB  
　　营业费用 Operating expenses 6E9/z   
　　管理费用 General and administrative expenses j['B9
vG  
　　财务费用 Financial expenses ~l*<LXp8  
　　投资收益 Investment income D_)/.m  
　　其他业务收入 Other operating income $J&c1  
　　营业外收入 Non-operating income Wcm8,?*  
　　补贴收入 Subsidy income 5K)_w:U X  
　　其他业务支出 Other operating expenses j]vEo~Bbh  
　　营业外支出 Non-operating expenses ;Me*#/  
　　所得税 Income tax  ARs]qUY  
　　直接人工成本差异(direct labor variance) gU NWM^n  
　　直接材料成本差异(direct material variance) ,|.}6\zl*{  
　　在产品计价(work-in-process costing) IOY7w"|LW  
　　联产品成本计算(joint products costing) N]6t)Zv  
　　生产成本汇总程序(accumulation process of procluction cost) fGRV]6?V  
　　制造费用差异(manufacturing expenses variance) 1xkrhqq  
　　实际成本与估计成本(actual cost and estimated cost)
%O<8H7e)V  
　　工资费用分配(salary costs allocation) ItZYOt|Hn  
　　成本曲线(cost curve) ek0!~v<I  
　　农业生产成本(agriculture production cost) .`V$j.a  
　　原始成本和重置成本(original cost and replacement cost) =Vazxt@[  
　　工程施工成本 6] kBG?m0  
　　直接成本与间接成本(direct cost and indirect cost) k}NM]9EAE  
　　可控成本(controllable cost) * 1xs/$`  
　　制造费用分配(manufacturing expenses allocation) =  
　　理论成本与应用成本(theory cost and practice cost) _{gqi$Mi  
　　辅助生产成本分配(auxiliary production cost allocation) GG +
T-  
　　期间,费用 '3WtpsKA  
　　成本控制程序(procedure of cost control) |r36iUHZS  
　　成本记录(cost entry, cost recorder cost agenda) r\Kcg~D>  
　　成本计算分批法(job costing method) !\9^|Ef?  
　　成本计算分步法 Au}l^&,zN  
　　直接人工成本差异(direct labor variance) `|nCnT'  
　　成本控制方法(cost control method)