[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 bB:r]*_ s]  
　　股本 Share capital 2JiA
d*WK  
　　已归还投资 Investment returned zNV!@Yr  
　　利润分配-其他转入 Profit appropriation - other transfer in $ !|8g`Tm  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cebs.sF:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b W=.K>|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 80?6I%UB<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x)ddRq l  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t;.^K\S4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit RIy5ww}3|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1p7cv~#95  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'dIX=/RZ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %XP_\lu]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _{LN{iqDv  
　　期初未分配利润 Retained earnings, beginning of the year Uvjdx(fY[a  
　　资本公积-股本溢价 Capital surplus - share premium M5GY>3P$c  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?$|uT  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +Lm3vj_N  
　　资本公积-股权投资准备 Capital surplus - investment reserve R^J.?>0  
　　资本公积-拨款转入 Capital surplus - subsidiary TL},Unq  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation bQ-Gp;]  
　　资本公积-其他 Capital surplus - others Gnbfy4Z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NP K#].F  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OUEI~b1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,vPe}OKj  
　　盈余公积-储备基金 Surplus reserve - reserve fund 0jxO |N2)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund nG"tO'J6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?EI'^xg  
　　主营业务收入 Sales f._l105.  
　　主营业务成本 Cost of sales _:35d1[  
　　主营业务税金及附加 Sales tax aO8
ch  
　　营业费用 Operating expenses };&HhBc
!g  
　　管理费用 General and administrative expenses C# MFpT  
　　财务费用 Financial expenses KX?o nsZ  
　　投资收益 Investment income 4. 1rJa  
　　其他业务收入 Other operating income L([E98fo  
　　营业外收入 Non-operating income JDLTOLG  
　　补贴收入 Subsidy income Yim{U:F  
　　其他业务支出 Other operating expenses ]43alf F#  
　　营业外支出 Non-operating expenses }J
RP,YNh  
　　所得税 Income tax ry.;u*F  
　　直接人工成本差异(direct labor variance) XB0a dp  
　　直接材料成本差异(direct material variance) u~s Sk  
　　在产品计价(work-in-process costing) )^4ko  
　　联产品成本计算(joint products costing) L
nP3z5d(  
　　生产成本汇总程序(accumulation process of procluction cost) 5]
jx5!N  
　　制造费用差异(manufacturing expenses variance) 16"#i  
　　实际成本与估计成本(actual cost and estimated cost) q=|R
89  
　　工资费用分配(salary costs allocation) kf<c,3A  
　　成本曲线(cost curve) S8 :"<B)  
　　农业生产成本(agriculture production cost) 86 *;z-G  
　　原始成本和重置成本(original cost and replacement cost) nD7|8,
'  
　　工程施工成本  }10\K  
　　直接成本与间接成本(direct cost and indirect cost) 41u*w2j  
　　可控成本(controllable cost) k*5'L<&  
　　制造费用分配(manufacturing expenses allocation) ?2{bKIV_  
　　理论成本与应用成本(theory cost and practice cost) "r u]?{v  
　　辅助生产成本分配(auxiliary production cost allocation) {jvOHu  
　　期间,费用 z5x _fAT(  
　　成本控制程序(procedure of cost control) KX!i\NHz  
　　成本记录(cost entry, cost recorder cost agenda) v @:~mwy  
　　成本计算分批法(job costing method) /\ytr%7,'  
　　成本计算分步法 Y
4d3n  
　　直接人工成本差异(direct labor variance) ~@{w\%(AK]  
　　成本控制方法(cost control method)