[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 mce qZv  
　　股本 Share capital Q8`V0E\~  
　　已归还投资 Investment returned wIi(\]Q  
　　利润分配-其他转入 Profit appropriation - other transfer in vU%K%-yXG7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nlB'@r  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1?&|V1
vc  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f%EHzm/V  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %@C8EFl%3  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =% ~- M  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ZXs,TaU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends H]tD~KM<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nPvys~D  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q*<KX2O  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s\mA3t  
　　期初未分配利润 Retained earnings, beginning of the year e;XRH<LhAU  
　　资本公积-股本溢价 Capital surplus - share premium Yd4X*Ua  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _{'[Uf/l  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0M;g&&mF  
　　资本公积-股权投资准备 Capital surplus - investment reserve hiVa\s  
　　资本公积-拨款转入 Capital surplus - subsidiary S'HA ]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Kuh3.1#o  
　　资本公积-其他 Capital surplus - others sPQjB[  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `_cv& "K9f  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ew0)MZ.#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X8m-5(uW  
　　盈余公积-储备基金 Surplus reserve - reserve fund {g nl6+j  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund PpFQoY7M  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment /(8"]f/  
　　主营业务收入 Sales g N<7(F  
　　主营业务成本 Cost of sales k9*U
Bx  
　　主营业务税金及附加 Sales tax n`Z}tQ%)o  
　　营业费用 Operating expenses X[.%[G|oj}  
　　管理费用 General and administrative expenses c!\T0XtT  
　　财务费用 Financial expenses {v'eP[  
　　投资收益 Investment income z&H.fsL  
　　其他业务收入 Other operating income +#wVe  
　　营业外收入 Non-operating income aR3jeB,=x  
　　补贴收入 Subsidy income M <J X  
　　其他业务支出 Other operating expenses (km $qX  
　　营业外支出 Non-operating expenses ;O)*!yA(GG  
　　所得税 Income tax ng+sK  
　　直接人工成本差异(direct labor variance) `5- ;'nX  
　　直接材料成本差异(direct material variance) ~"%'(j_4  
　　在产品计价(work-in-process costing) TXM/+
sd  
　　联产品成本计算(joint products costing) _5S0A0  
　　生产成本汇总程序(accumulation process of procluction cost) BTwc(oL  
　　制造费用差异(manufacturing expenses variance) h'S0XU ;  
　　实际成本与估计成本(actual cost and estimated cost) f4pIF"U9>  
　　工资费用分配(salary costs allocation) @,oc%m  
　　成本曲线(cost curve) ]
d(Z%  
　　农业生产成本(agriculture production cost) 8B-PsS|'  
　　原始成本和重置成本(original cost and replacement cost) F-ZTy"z  
　　工程施工成本 pmBN?<  
　　直接成本与间接成本(direct cost and indirect cost) HYO/]\al  
　　可控成本(controllable cost) XE_Lz2H`  
　　制造费用分配(manufacturing expenses allocation) 7ucm1   
　　理论成本与应用成本(theory cost and practice cost)
awR !=\  
　　辅助生产成本分配(auxiliary production cost allocation) xkFa  
　　期间,费用 `#iL'ND[  
　　成本控制程序(procedure of cost control) TI8\qI W  
　　成本记录(cost entry, cost recorder cost agenda) iC hIW/H  
　　成本计算分批法(job costing method) to).PI?  
　　成本计算分步法 G HQ~{  
　　直接人工成本差异(direct labor variance) GmNC w5F  
　　成本控制方法(cost control method)