[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 D]+tr%  
　　股本 Share capital e=nExY  
　　已归还投资 Investment returned luZqW`?Bt  
　　利润分配-其他转入 Profit appropriation - other transfer in ;F@dN,Y  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k07JMS?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve AR\1 w'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (bo{vX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h+$1+Es  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3"'|Ql.H  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >u5}5O P7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (,\`?g  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  Nzc1)t=  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ch ` Omq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ih1s`CjG  
　　期初未分配利润 Retained earnings, beginning of the year B\bIMjX V  
　　资本公积-股本溢价 Capital surplus - share premium /IVw}:G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xU1dy*-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation M38,SH<  
　　资本公积-股权投资准备 Capital surplus - investment reserve |::kC3=  
　　资本公积-拨款转入 Capital surplus - subsidiary Ki-CJy  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ee&QZVL>  
　　资本公积-其他 Capital surplus - others Cm}ZeQ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ja2LQ
e@Q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nZQZ!Vfj  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WT(R =bLw  
　　盈余公积-储备基金 Surplus reserve - reserve fund e*vSGT$KgL  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ihH!"HH+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;3'}(_n  
　　主营业务收入 Sales T$%u=$E%F  
　　主营业务成本 Cost of sales j^ZpBNL  
　　主营业务税金及附加 Sales tax ;BoeE3* 6  
　　营业费用 Operating expenses y)U8\  
　　管理费用 General and administrative expenses -'k<2"z  
　　财务费用 Financial expenses vzaxi;S<  
　　投资收益 Investment income K1z"..(2J  
　　其他业务收入 Other operating income )
@Xdr0  
　　营业外收入 Non-operating income {NE;z<,*:  
　　补贴收入 Subsidy income R|t.wawCo  
　　其他业务支出 Other operating expenses 7K9+7I&C  
　　营业外支出 Non-operating expenses +C\?G/  
　　所得税 Income tax /H^bDUC :r  
　　直接人工成本差异(direct labor variance) =KT7ZSTV  
　　直接材料成本差异(direct material variance) aI|)m8>)X  
　　在产品计价(work-in-process costing) 2ok>z$Y  
　　联产品成本计算(joint products costing) @t
jC{?5Y  
　　生产成本汇总程序(accumulation process of procluction cost) CNcH)2Mk  
　　制造费用差异(manufacturing expenses variance) ycw'>W3.*  
　　实际成本与估计成本(actual cost and estimated cost) Tjure]wQz  
　　工资费用分配(salary costs allocation) 21cB_"  
　　成本曲线(cost curve) ?vf{v  
　　农业生产成本(agriculture production cost) 2~h)'n7Mw  
　　原始成本和重置成本(original cost and replacement cost) e5fJN )+a  
　　工程施工成本 biGaP#"0  
　　直接成本与间接成本(direct cost and indirect cost) )#3,y6  
　　可控成本(controllable cost) C&Nd|c  
　　制造费用分配(manufacturing expenses allocation) jopC\Z  
　　理论成本与应用成本(theory cost and practice cost) xNxIqq<k  
　　辅助生产成本分配(auxiliary production cost allocation) * JO"8iLw  
　　期间,费用 5 +(YcV("  
　　成本控制程序(procedure of cost control) mMT7`r;l  
　　成本记录(cost entry, cost recorder cost agenda) :CHCVoh@95  
　　成本计算分批法(job costing method) /q='~t  
　　成本计算分步法 pS%,wjb&P  
　　直接人工成本差异(direct labor variance) 5bmtUIj  
　　成本控制方法(cost control method)