[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 /O9EI'40)  
　　股本 Share capital EZRZ)h  
　　已归还投资 Investment returned Ayt!a+J  
　　利润分配-其他转入 Profit appropriation - other transfer in :.df(1(RL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >*xzSd?\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve IjAity.Xrq  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f_XCO=8'v  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^V]DY!@k3_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G{=$/&St  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit eW,Pn'  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (HKm2JuFG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "0)
G|pZI  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7N=VVD~!b  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .c og9H'  
　　期初未分配利润 Retained earnings, beginning of the year <qt%MM [Y  
　　资本公积-股本溢价 Capital surplus - share premium .]c :Zt}P  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .tsB$,/  
　　资本公积-接受现金捐赠 Capital surplus - cash donation vUeel%  
　　资本公积-股权投资准备 Capital surplus - investment reserve Vs"Q-?  
　　资本公积-拨款转入 Capital surplus - subsidiary C,u.!g;lm  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "T=LHjE  
　　资本公积-其他 Capital surplus - others @sO.g_yM  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve EA#!h'-s  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .e#j#tQp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U5 "v1"Ec  
　　盈余公积-储备基金 Surplus reserve - reserve fund kcUt!PL  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [_1G\z_iE  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Zotv]P2k  
　　主营业务收入 Sales k]5L\]>y  
　　主营业务成本 Cost of sales \Da$bJ  
　　主营业务税金及附加 Sales tax %&(\dt&R1h  
　　营业费用 Operating expenses 0M-AIQ5  
　　管理费用 General and administrative expenses n(VMGCZPV  
　　财务费用 Financial expenses 4q8%!\A+  
　　投资收益 Investment income LnX^*;P5t  
　　其他业务收入 Other operating income -v@^6bQVp  
　　营业外收入 Non-operating income j,jUg}b  
　　补贴收入 Subsidy income &>+Z$ZD  
　　其他业务支出 Other operating expenses kICY Py  
　　营业外支出 Non-operating expenses Big-)7?  
　　所得税 Income tax 7IH{5o\e  
　　直接人工成本差异(direct labor variance) u\?u}t v  
　　直接材料成本差异(direct material variance) D40VJ3TUc  
　　在产品计价(work-in-process costing) uGWk(qn  
　　联产品成本计算(joint products costing) /VkJ+%}+j  
　　生产成本汇总程序(accumulation process of procluction cost) `<G+N  
　　制造费用差异(manufacturing expenses variance) UU`qI}Ys8F  
　　实际成本与估计成本(actual cost and estimated cost) xw Qkk  
　　工资费用分配(salary costs allocation) R8*4E0\br  
　　成本曲线(cost curve) $hh=-#J8  
　　农业生产成本(agriculture production cost) GssoT<Y)Z  
　　原始成本和重置成本(original cost and replacement cost) t[~i }) yS  
　　工程施工成本 4HAfTQ 1G  
　　直接成本与间接成本(direct cost and indirect cost) !>j-j  
　　可控成本(controllable cost) v)EJ|2`  
　　制造费用分配(manufacturing expenses allocation) rD ?o97  
　　理论成本与应用成本(theory cost and practice cost) '?
t{-z,  
　　辅助生产成本分配(auxiliary production cost allocation) +.St"f/1  
　　期间,费用 ,0xN#&?Ohh  
　　成本控制程序(procedure of cost control)  tvILLR  
　　成本记录(cost entry, cost recorder cost agenda) P6rL;_~e  
　　成本计算分批法(job costing method) zV#k #/$  
　　成本计算分步法 n2~rrQ \/p  
　　直接人工成本差异(direct labor variance) q9^r2OO  
　　成本控制方法(cost control method)