[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 3EPv"f^V  
　　股本 Share capital \"P%`C  
　　已归还投资 Investment returned f*?]+rz  
　　利润分配-其他转入 Profit appropriation - other transfer in Po^?QVJ7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?67Y-\}   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve cK(C&NK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )"7iJb<E  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~qTx|",  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *nkoPVpC  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +~ P2C6@G  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends v dc\R?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I 5^!y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *`5.|{<j{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Rl?_^dPx  
　　期初未分配利润 Retained earnings, beginning of the year ;U+3w~  
　　资本公积-股本溢价 Capital surplus - share premium 52Z2]T c,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve MP Y[X[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation #lL^?|M  
　　资本公积-股权投资准备 Capital surplus - investment reserve )q8pk2  
　　资本公积-拨款转入 Capital surplus - subsidiary W}@c|d $`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2} /aFR  
　　资本公积-其他 Capital surplus - others y51e%n$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?BeiY zg  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7x|9n  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?]_$Dcmx  
　　盈余公积-储备基金 Surplus reserve - reserve fund "jKY1*?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund R'as0 u\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [}E='m}u9+  
　　主营业务收入 Sales On9A U:\  
　　主营业务成本 Cost of sales P~>OS5^  
　　主营业务税金及附加 Sales tax =(j1rW!  
　　营业费用 Operating expenses X9W@&zQ  
　　管理费用 General and administrative expenses 5H<m$K4z  
　　财务费用 Financial expenses c_$=-Khk  
　　投资收益 Investment income l*Gvf_UH  
　　其他业务收入 Other operating income 8mvy\l EEH  
　　营业外收入 Non-operating income aFX=C>M  
　　补贴收入 Subsidy income 'T*&'RQr  
　　其他业务支出 Other operating expenses [Kg+^N%+  
　　营业外支出 Non-operating expenses 4yy>jXD G  
　　所得税 Income tax /$Nsd  
　　直接人工成本差异(direct labor variance) qZ}^;)a^  
　　直接材料成本差异(direct material variance) u5`u>.!  
　　在产品计价(work-in-process costing) c<:-T  
　　联产品成本计算(joint products costing) xX&+WR  
　　生产成本汇总程序(accumulation process of procluction cost) _YhES-Ff  
　　制造费用差异(manufacturing expenses variance) we//|fA<  
　　实际成本与估计成本(actual cost and estimated cost) RB7tmJc  
　　工资费用分配(salary costs allocation) v!~fs)cdE|  
　　成本曲线(cost curve) r,73 C/*&/  
　　农业生产成本(agriculture production cost) k_#ak%m/  
　　原始成本和重置成本(original cost and replacement cost) ]g3JZF-  
　　工程施工成本 i+ ?^ 8#  
　　直接成本与间接成本(direct cost and indirect cost) ?=Z?6fw  
　　可控成本(controllable cost) Y.(PiuG$G  
　　制造费用分配(manufacturing expenses allocation) oq
Xg  
　　理论成本与应用成本(theory cost and practice cost) HAdg/3Hw  
　　辅助生产成本分配(auxiliary production cost allocation) X]TG<r  
　　期间,费用 LYTd TP  
　　成本控制程序(procedure of cost control) w3ResQ   
　　成本记录(cost entry, cost recorder cost agenda) D0-3eV-  
　　成本计算分批法(job costing method) "<N*"euH  
　　成本计算分步法 gD@){Ip  
　　直接人工成本差异(direct labor variance) 5{X<y#vAC0  
　　成本控制方法(cost control method)