[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 pUV/Ul]  
　　股本 Share capital Q|D @Yd\  
　　已归还投资 Investment returned `Ch9~*p  
　　利润分配-其他转入 Profit appropriation - other transfer in p(/dBt[3k  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +P cmJ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R]RZq+2^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qa0 yg8,<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g.zEn/SM  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &C"L  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit hHT_V2*  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends A^y|J`k|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \uza=e  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Na?!;1]_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8&)DE@W  
　　期初未分配利润 Retained earnings, beginning of the year ;;:-l99  
　　资本公积-股本溢价 Capital surplus - share premium X ><?F|#7T  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V;:jZpG  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3< 2}V  
　　资本公积-股权投资准备 Capital surplus - investment reserve n8".XS  
　　资本公积-拨款转入 Capital surplus - subsidiary |~X ;1j!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation b-{=s+ :  
　　资本公积-其他 Capital surplus - others TwVlg;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @AIaC-,~]  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S&b*rA02zp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q=/</|  
　　盈余公积-储备基金 Surplus reserve - reserve fund /7t>TY
ip!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund LYaZ1*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7]||UuF<  
　　主营业务收入 Sales @!yMIM%P  
　　主营业务成本 Cost of sales uFPF!Ern  
　　主营业务税金及附加 Sales tax A.EbXo/  
　　营业费用 Operating expenses q(2 K6   
　　管理费用 General and administrative expenses d\ 1Og\U|A  
　　财务费用 Financial expenses (tZrw5@  
　　投资收益 Investment income S=e{MI  
　　其他业务收入 Other operating income P#XID 2;  
　　营业外收入 Non-operating income 06N}k<10O  
　　补贴收入 Subsidy income bdF.qO9  
　　其他业务支出 Other operating expenses 3 %|86:*  
　　营业外支出 Non-operating expenses t 0|
!(3  
　　所得税 Income tax }DK7'K  
　　直接人工成本差异(direct labor variance) b/{t|io{  
　　直接材料成本差异(direct material variance) ^ml'?  
　　在产品计价(work-in-process costing) pm_u  
　　联产品成本计算(joint products costing) LS88.w\=S@  
　　生产成本汇总程序(accumulation process of procluction cost) ~XWQhIAM4  
　　制造费用差异(manufacturing expenses variance) }A7j/uy}s  
　　实际成本与估计成本(actual cost and estimated cost) 4bw4c
qY;  
　　工资费用分配(salary costs allocation) ),ma_{$N  
　　成本曲线(cost curve) w &(|e <  
　　农业生产成本(agriculture production cost) INi
]R^-  
　　原始成本和重置成本(original cost and replacement cost) \V*xWS  
　　工程施工成本 !WpBfd>v.I  
　　直接成本与间接成本(direct cost and indirect cost) 6T#+V37  
　　可控成本(controllable cost) h?8]C#6^  
　　制造费用分配(manufacturing expenses allocation) HY%i`]4X  
　　理论成本与应用成本(theory cost and practice cost) zN:K%AiGxe  
　　辅助生产成本分配(auxiliary production cost allocation) Y#lk
6  
　　期间,费用 jg\Z;_!W  
　　成本控制程序(procedure of cost control) @)4]b+8Z  
　　成本记录(cost entry, cost recorder cost agenda) MgNU``  
　　成本计算分批法(job costing method) HFaj-~b  
　　成本计算分步法 &qr;IL7'  
　　直接人工成本差异(direct labor variance) > w^YO25q  
　　成本控制方法(cost control method)