[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 @/yef3  
　　股本 Share capital yLG`tU1  
　　已归还投资 Investment returned T^%$  
　　利润分配-其他转入 Profit appropriation - other transfer in 9Iy>oV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gtqgf<mS  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e\tcP  
　　利润分配-提取储备基金 Profit appropriation - reserve fund j8_WEjG  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ney6 N@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |?i-y3N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?3k;Yg/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends r^q@rL>   
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;WWUxrWif  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _/]4:("  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X70G@-w  
　　期初未分配利润 Retained earnings, beginning of the year Tz:mj  
　　资本公积-股本溢价 Capital surplus - share premium 5W(G~m?jC6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve rs`H':a /  
　　资本公积-接受现金捐赠 Capital surplus - cash donation *&^`Uk,[  
　　资本公积-股权投资准备 Capital surplus - investment reserve uR"(0_  
　　资本公积-拨款转入 Capital surplus - subsidiary -[^aWNqyJ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation uF/l,[0v  
　　资本公积-其他 Capital surplus - others m?`U;R[  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve | Rf4^vN  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve LSs!U 3"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve S{XV{o  
　　盈余公积-储备基金 Surplus reserve - reserve fund Rbm"Qz  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund RbM`"wrZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment W4Tuc:X5  
　　主营业务收入 Sales f4@>7K]9TA  
　　主营业务成本 Cost of sales /n"Ib)M  
　　主营业务税金及附加 Sales tax KD11<&4_x  
　　营业费用 Operating expenses 4en[!*  
　　管理费用 General and administrative expenses QI0d:7!W1  
　　财务费用 Financial expenses Lp`q[Z*  
　　投资收益 Investment income f,wB.MN  
　　其他业务收入 Other operating income /\q1,}M  
　　营业外收入 Non-operating income ]X ,f  
　　补贴收入 Subsidy income j,?>Q4G  
　　其他业务支出 Other operating expenses .BuXg<`  
　　营业外支出 Non-operating expenses G];5'd~C;d  
　　所得税 Income tax Yg3Vj=  
　　直接人工成本差异(direct labor variance) ""|vhgP  
　　直接材料成本差异(direct material variance) 4Z.G  
　　在产品计价(work-in-process costing) \#?n'qyj  
　　联产品成本计算(joint products costing) 9TuE.  
　　生产成本汇总程序(accumulation process of procluction cost) !vH7vq  
　　制造费用差异(manufacturing expenses variance) f5.rzrU  
　　实际成本与估计成本(actual cost and estimated cost) X"0n*UTF,  
　　工资费用分配(salary costs allocation) QVA)&k'T,  
　　成本曲线(cost curve) :OT~xU==H  
　　农业生产成本(agriculture production cost) 6n
RX
RO  
　　原始成本和重置成本(original cost and replacement cost) Ztu _UlGC  
　　工程施工成本 ;nW#Dn9  
　　直接成本与间接成本(direct cost and indirect cost) 6`Zx\bPDm  
　　可控成本(controllable cost) sN]O]qYXJ  
　　制造费用分配(manufacturing expenses allocation) z~i=\/~tZ  
　　理论成本与应用成本(theory cost and practice cost) $k5mI1~  
　　辅助生产成本分配(auxiliary production cost allocation) U bUl]  
　　期间,费用 p~1!O]qLt  
　　成本控制程序(procedure of cost control) C]59@z;+bN  
　　成本记录(cost entry, cost recorder cost agenda) zGjf7VV2a  
　　成本计算分批法(job costing method) o&g-0!"  
　　成本计算分步法 ,1J+3ugp&  
　　直接人工成本差异(direct labor variance) ;<i`6e  
　　成本控制方法(cost control method)