[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 ?so3Kj6H  
　　股本 Share capital  QSmE:Y  
　　已归还投资 Investment returned vx5;}[Bhm  
　　利润分配-其他转入 Profit appropriation - other transfer in kS8srT /H  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve GL.& g{$#+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 72@8M  
　　利润分配-提取储备基金 Profit appropriation - reserve fund gPd:>$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0@.$(Aqo(  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kZWc(LwA  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit iEsI  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends f)vD2_E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cs8bRXjHa  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -!I.:97 N  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ec)G~?F H  
　　期初未分配利润 Retained earnings, beginning of the year +d2+w1o^V  
　　资本公积-股本溢价 Capital surplus - share premium A!ba _14  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =5+M]y E<  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "mSDL:$  
　　资本公积-股权投资准备 Capital surplus - investment reserve ZL+{?1&-  
　　资本公积-拨款转入 Capital surplus - subsidiary ,D  [  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q{Jz;
6"
 
　　资本公积-其他 Capital surplus - others Cc1sZWvz  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `Z{; c  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;_F iiBk7(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wGBQ.Ve[  
　　盈余公积-储备基金 Surplus reserve - reserve fund o%+KS5v!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund EJNj.c-#  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Km'd=B>Jy  
　　主营业务收入 Sales +7|Oy3 s  
　　主营业务成本 Cost of sales w-HgC  
　　主营业务税金及附加 Sales tax tV[?WA[xt  
　　营业费用 Operating expenses /thCu%%9A  
　　管理费用 General and administrative expenses C' o4Su#  
　　财务费用 Financial expenses 2Qc&6-;`  
　　投资收益 Investment income 'i%Azzv  
　　其他业务收入 Other operating income Iu
[ ^"  
　　营业外收入 Non-operating income 'lHtz~[  
　　补贴收入 Subsidy income S2*-Ulu G  
　　其他业务支出 Other operating expenses \
I/l6H>o3  
　　营业外支出 Non-operating expenses 49 fs$wr@  
　　所得税 Income tax ^pKC0E[%  
　　直接人工成本差异(direct labor variance) E"x 2jP  
　　直接材料成本差异(direct material variance) WvAl!^{`  
　　在产品计价(work-in-process costing) *,_Qdr^F  
　　联产品成本计算(joint products costing) ^r(2 r  
　　生产成本汇总程序(accumulation process of procluction cost) H) m!)=\'  
　　制造费用差异(manufacturing expenses variance) n'ZlIh  
　　实际成本与估计成本(actual cost and estimated cost) /:z}WAW  
　　工资费用分配(salary costs allocation) z,P :i$  
　　成本曲线(cost curve) &jul w;E  
　　农业生产成本(agriculture production cost) IgLP=mqcWK  
　　原始成本和重置成本(original cost and replacement cost) <;Qle  
　　工程施工成本 l9qq;hhGP,  
　　直接成本与间接成本(direct cost and indirect cost) 5\S)8j `8  
　　可控成本(controllable cost) cJ&l86/l1  
　　制造费用分配(manufacturing expenses allocation) 4Qz  
　　理论成本与应用成本(theory cost and practice cost) &rq
7;X  
　　辅助生产成本分配(auxiliary production cost allocation) #v89 `$#`2  
　　期间,费用 s%H5Qa+Uh  
　　成本控制程序(procedure of cost control) kFw3'OZ,  
　　成本记录(cost entry, cost recorder cost agenda) $B2* x$  
　　成本计算分批法(job costing method) 1k-^LdDj  
　　成本计算分步法 3-hu'xSU  
　　直接人工成本差异(direct labor variance) v
)%EG  
　　成本控制方法(cost control method)