[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 H'x)[2  
　　股本 Share capital AR6hfdDDT  
　　已归还投资 Investment returned O=\`q6l  
　　利润分配-其他转入 Profit appropriation - other transfer in 9k3RC}dEr  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]_mcJ/6:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p#>d1R1&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund U@"f(YL+"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *4O9W8Qz  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0<u
(!iL  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #8i9@w  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2i~zAD'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zTW)SX_O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends  [f#7~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares p.x!dt\1kC  
　　期初未分配利润 Retained earnings, beginning of the year x?n13C  
　　资本公积-股本溢价 Capital surplus - share premium 3?uah'D5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  ^9 Pae
)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation a4x(lx&  
　　资本公积-股权投资准备 Capital surplus - investment reserve u$nYdda
k  
　　资本公积-拨款转入 Capital surplus - subsidiary 4nU+Wj?T  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation f#| wb~  
　　资本公积-其他 Capital surplus - others :za:gs0  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve llRQxk  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |s, Add:S  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d5l].%~  
　　盈余公积-储备基金 Surplus reserve - reserve fund 3AcCa>
 
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /YD2F  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]Aa.=  
　　主营业务收入 Sales SoNT12>  
　　主营业务成本 Cost of sales O"m(C[+[  
　　主营业务税金及附加 Sales tax 4j}uVGi{e  
　　营业费用 Operating expenses IpKpj"eoLy  
　　管理费用 General and administrative expenses /}R*'y  
　　财务费用 Financial expenses >f-*D25f%  
　　投资收益 Investment income z1m$8-4  
　　其他业务收入 Other operating income D0 ,t,,L  
　　营业外收入 Non-operating income G\/7V L  
　　补贴收入 Subsidy income "cx#6Bo|  
　　其他业务支出 Other operating expenses DH'0#  
　　营业外支出 Non-operating expenses f]DO2r  
　　所得税 Income tax U_ *K%h\m  
　　直接人工成本差异(direct labor variance) w/Y6m.i1  
　　直接材料成本差异(direct material variance) 'h{| ]  
　　在产品计价(work-in-process costing) f~v@;/HL  
　　联产品成本计算(joint products costing) 7(]M`bBH  
　　生产成本汇总程序(accumulation process of procluction cost) #uCE0}N@  
　　制造费用差异(manufacturing expenses variance) xOBzT&  
　　实际成本与估计成本(actual cost and estimated cost) Iv51,0A  
　　工资费用分配(salary costs allocation) ILMXWw  
　　成本曲线(cost curve) } .'\IR  
　　农业生产成本(agriculture production cost) z-`-0@/A$  
　　原始成本和重置成本(original cost and replacement cost) &v.Nj9{zi  
　　工程施工成本 $pfN0/`(  
　　直接成本与间接成本(direct cost and indirect cost) b";D*\=x  
　　可控成本(controllable cost) kC=h[<'  
　　制造费用分配(manufacturing expenses allocation) GOj<>h}r  
　　理论成本与应用成本(theory cost and practice cost) y4`uU1=  
　　辅助生产成本分配(auxiliary production cost allocation) >SaT?k1E  
　　期间,费用 A v[|G4n  
　　成本控制程序(procedure of cost control) +WB';D  
　　成本记录(cost entry, cost recorder cost agenda) Wv-nRDNG  
　　成本计算分批法(job costing method) ]2@g 5H}M  
　　成本计算分步法 _l$X![@6=  
　　直接人工成本差异(direct labor variance) 0qhSV B5  
　　成本控制方法(cost control method)