[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 tSY4'  
　　股本 Share capital mq}U Uk@  
　　已归还投资 Investment returned r" 7PSJ  
　　利润分配-其他转入 Profit appropriation - other transfer in U\W$^r,  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G0kF[8Am  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0$NzRPbH  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Y O|hwhe_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?&!!(dWFH  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QkWEVL@uM  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A6+qS [  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends c(29JZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :# \jx  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends JvEW0-B^l,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _+)n}Se  
　　期初未分配利润 Retained earnings, beginning of the year Zl>wWJ3y  
　　资本公积-股本溢价 Capital surplus - share premium ,S m?2<  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xnJ#}-.7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation C
8i4z  
　　资本公积-股权投资准备 Capital surplus - investment reserve <(~Wg{  
　　资本公积-拨款转入 Capital surplus - subsidiary +K8T%GAr  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :?}>Q  
　　资本公积-其他 Capital surplus - others Sj:c {jyJd  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve unRFc jEa  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @+_pj.D  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I*f@M}  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1H\5E~X   
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1FG"Ak}D  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Pf;RJeD  
　　主营业务收入 Sales *3h_'3yo@  
　　主营业务成本 Cost of sales VD $PoP  
　　主营业务税金及附加 Sales tax O'(D:D?  
　　营业费用 Operating expenses "r8N- h/P  
　　管理费用 General and administrative expenses qG2P?DR  
　　财务费用 Financial expenses /XA*:8~!  
　　投资收益 Investment income .Wi%V"  
　　其他业务收入 Other operating income uKTYb# E7  
　　营业外收入 Non-operating income r
[^O 7  
　　补贴收入 Subsidy income D><^7nr%  
　　其他业务支出 Other operating expenses :o87<) _F  
　　营业外支出 Non-operating expenses D51s)?  
　　所得税 Income tax >)Bv>HM  
　　直接人工成本差异(direct labor variance) /!.]Y8yEH  
　　直接材料成本差异(direct material variance) qVO,sKQ{  
　　在产品计价(work-in-process costing) a[,p1}!_  
　　联产品成本计算(joint products costing) L^PBcfg  
　　生产成本汇总程序(accumulation process of procluction cost) >]
A#_p  
　　制造费用差异(manufacturing expenses variance) X)=m4\R  
　　实际成本与估计成本(actual cost and estimated cost) Su[(IMw  
　　工资费用分配(salary costs allocation) 0W_u"UY$c  
　　成本曲线(cost curve) D(Q]ddUi'  
　　农业生产成本(agriculture production cost) DGw*
BN%`  
　　原始成本和重置成本(original cost and replacement cost) b\kA  
　　工程施工成本 pV!WZUfg  
　　直接成本与间接成本(direct cost and indirect cost) LF)wn-C}  
　　可控成本(controllable cost) G)f!AuN=  
　　制造费用分配(manufacturing expenses allocation) Z0v&AD=  
　　理论成本与应用成本(theory cost and practice cost) snNB;hkj  
　　辅助生产成本分配(auxiliary production cost allocation) ]l3Y=Cl  
　　期间,费用 JV8*;n%}-  
　　成本控制程序(procedure of cost control) b_u; `^  
　　成本记录(cost entry, cost recorder cost agenda) kY9$ M8b  
　　成本计算分批法(job costing method) yigq#h^  
　　成本计算分步法 *.VNyay  
　　直接人工成本差异(direct labor variance) d/@P;YN!  
　　成本控制方法(cost control method)