[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 {K: ]dO  
　　股本 Share capital {M\n  
　　已归还投资 Investment returned k/BlkjlNE  
　　利润分配-其他转入 Profit appropriation - other transfer in =Tfm~+7nE  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IABF_GwF  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve XK)0Mt\  
　　利润分配-提取储备基金 Profit appropriation - reserve fund d b*J  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [N<rPHT  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L@ejFXQg  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A5_r(Z-5  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rfr]bq5  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @18}'k  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {A)9ePgv!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SDs#w  
　　期初未分配利润 Retained earnings, beginning of the year Q-1Xgw!  
　　资本公积-股本溢价 Capital surplus - share premium bU/YU0ZIT  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve upZf&4 I8  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <|w(Sn  
　　资本公积-股权投资准备 Capital surplus - investment reserve /Ba/gq0j  
　　资本公积-拨款转入 Capital surplus - subsidiary k^zU;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation O]Y
z7  
　　资本公积-其他 Capital surplus - others H?V b
 
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~@T`0W-Py  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y.*lO  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !%M-w0vC9  
　　盈余公积-储备基金 Surplus reserve - reserve fund =v5(*$"pd"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $v oyXi`*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment R;V(D3  
　　主营业务收入 Sales c!\y\r  
　　主营业务成本 Cost of sales Q}.y"|^  
　　主营业务税金及附加 Sales tax o-'i)pp  
　　营业费用 Operating expenses zB]T5]  
　　管理费用 General and administrative expenses u!`C:C'  
　　财务费用 Financial expenses >%3c1  
　　投资收益 Investment income u#UeJuO  
　　其他业务收入 Other operating income m<f{7]fi5  
　　营业外收入 Non-operating income +m7x>ie)  
　　补贴收入 Subsidy income kWz%v  
　　其他业务支出 Other operating expenses &%r#eB?7  
　　营业外支出 Non-operating expenses /eMZTh*1P  
　　所得税 Income tax D\l.?<C  
　　直接人工成本差异(direct labor variance) g4$%)0x%  
　　直接材料成本差异(direct material variance) G =4y!y  
　　在产品计价(work-in-process costing) ~D=@4(f8|  
　　联产品成本计算(joint products costing) EhUy7b,1_  
　　生产成本汇总程序(accumulation process of procluction cost) CC-:dN
b  
　　制造费用差异(manufacturing expenses variance) tr/dd&(Y1  
　　实际成本与估计成本(actual cost and estimated cost) ^{K8uN7  
　　工资费用分配(salary costs allocation) Cw|S Y  
　　成本曲线(cost curve) PrKlwhi#  
　　农业生产成本(agriculture production cost) NU(/Yit  
　　原始成本和重置成本(original cost and replacement cost) R39R$\  
　　工程施工成本 i }gxq  
　　直接成本与间接成本(direct cost and indirect cost) G-^ccdT  
　　可控成本(controllable cost) 1=a}{)0h  
　　制造费用分配(manufacturing expenses allocation) *f#4S_ws`  
　　理论成本与应用成本(theory cost and practice cost) _~(Xd@c(  
　　辅助生产成本分配(auxiliary production cost allocation) .XB] X  
　　期间,费用 |O9=C`G_  
　　成本控制程序(procedure of cost control) O({_x@  
　　成本记录(cost entry, cost recorder cost agenda) Wkk Nyg,  
　　成本计算分批法(job costing method) E$>e< T  
　　成本计算分步法 =GVhAzD3  
　　直接人工成本差异(direct labor variance) _Lb& 2PAG  
　　成本控制方法(cost control method)