[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 ZTh?^}/  
　　股本 Share capital 9raHSzK@d  
　　已归还投资 Investment returned 5 Q6{(q|M  
　　利润分配-其他转入 Profit appropriation - other transfer in Q\o$**+{  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '0R/6Z|/Y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^eaRgNz  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^o $W  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TV1e bH7q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ){O1&|z-
 
　　利润分配-利润归还投资 Profit appropriation - return investment by profit i!S
W ?\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9Qt)m fqM  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve G}=`VYK  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #$rf-E5g-K  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9E
q^B 9(  
　　期初未分配利润 Retained earnings, beginning of the year %;pD8WgJA  
　　资本公积-股本溢价 Capital surplus - share premium ^i{,z*vi  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '?{0z!!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0)A=+zSS1  
　　资本公积-股权投资准备 Capital surplus - investment reserve !y>lOw})Q  
　　资本公积-拨款转入 Capital surplus - subsidiary _l#3]#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation TnN^2:cU  
　　资本公积-其他 Capital surplus - others %PQl dPL8  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve JdaFY+f:  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FasI'Ulk  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve lq>*x=<  
　　盈余公积-储备基金 Surplus reserve - reserve fund tr}KPdE  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund nmD1C_&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \g~ws9'~  
　　主营业务收入 Sales S
}zC3  
　　主营业务成本 Cost of sales ^H5w41  
　　主营业务税金及附加 Sales tax _-@Z Ohw&  
　　营业费用 Operating expenses l9_m>X~  
　　管理费用 General and administrative expenses NniX/fk  
　　财务费用 Financial expenses =gW"#ZjL){  
　　投资收益 Investment income 3 R5%N ~  
　　其他业务收入 Other operating income ]{K5zSK  
　　营业外收入 Non-operating income (g%JK3  
　　补贴收入 Subsidy income sT d}cP  
　　其他业务支出 Other operating expenses KH>Sc3p  
　　营业外支出 Non-operating expenses DapQ}2'_  
　　所得税 Income tax /\TQc-k?2  
　　直接人工成本差异(direct labor variance) 'is,^q:@  
　　直接材料成本差异(direct material variance) vx04h ~  
　　在产品计价(work-in-process costing) v$t {o{3  
　　联产品成本计算(joint products costing) fzLANya  
　　生产成本汇总程序(accumulation process of procluction cost) IS
pe V  
　　制造费用差异(manufacturing expenses variance) Z -pyFK\  
　　实际成本与估计成本(actual cost and estimated cost) +DicP"~*  
　　工资费用分配(salary costs allocation) rU; g0'4e  
　　成本曲线(cost curve) P7}t lHX  
　　农业生产成本(agriculture production cost) 5>'?:jY  
　　原始成本和重置成本(original cost and replacement cost) ow-+>Y[qZ  
　　工程施工成本 D8k*0ei&  
　　直接成本与间接成本(direct cost and indirect cost) *G CA6X  
　　可控成本(controllable cost) rQ=xcn[ A  
　　制造费用分配(manufacturing expenses allocation) G{F6  
　　理论成本与应用成本(theory cost and practice cost) B1y<.1k  
　　辅助生产成本分配(auxiliary production cost allocation) 'GrRuT<  
　　期间,费用 jz %;4e
~t  
　　成本控制程序(procedure of cost control) K{|w 43>D  
　　成本记录(cost entry, cost recorder cost agenda) IKvd!,0xf  
　　成本计算分批法(job costing method) n)tU9@4Np  
　　成本计算分步法 f8^"E $"  
　　直接人工成本差异(direct labor variance) |$M@09,F"  
　　成本控制方法(cost control method)