[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 ]6z ; M;F`  
　　股本 Share capital V25u_R`{  
　　已归还投资 Investment returned oO][X  
　　利润分配-其他转入 Profit appropriation - other transfer in AIw<5lW  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y(*#0fJrTV  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve RzN9pAe  
　　利润分配-提取储备基金 Profit appropriation - reserve fund B),Z*lpC  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %M u$0~ct"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )m.U"giG++  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit \I #}R4z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )@a_|q@V  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZA.i\ ;2  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1cY,)Z%l #  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares aF%V  
　　期初未分配利润 Retained earnings, beginning of the year <-F[q'!C1  
　　资本公积-股本溢价 Capital surplus - share premium R&9Q#n-  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xBg.QV  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &M*f4PeXb  
　　资本公积-股权投资准备 Capital surplus - investment reserve HAc1w]{(  
　　资本公积-拨款转入 Capital surplus - subsidiary J0,;F9<C#X  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Tb<}G cwJ  
　　资本公积-其他 Capital surplus - others ZOY zCc(d  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve zt/N)5\ V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {`=k$1
  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #VynADPs`o  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5`p>BJ+n  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,WtJ&S7?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment LZ<^b6Dxk  
　　主营业务收入 Sales |VQmB/a  
　　主营业务成本 Cost of sales g[$4a4X  
　　主营业务税金及附加 Sales tax zLybf:#  
　　营业费用 Operating expenses MZ"|Jn  
　　管理费用 General and administrative expenses ,v_NrX=f?  
　　财务费用 Financial expenses {pk]p~  
　　投资收益 Investment income *=(vIm[KL  
　　其他业务收入 Other operating income njckPpyb@  
　　营业外收入 Non-operating income @^Y r=d ba  
　　补贴收入 Subsidy income 5%RiM|+  
　　其他业务支出 Other operating expenses AH?4F"  
　　营业外支出 Non-operating expenses B/Z-Cpz]  
　　所得税 Income tax ]8CgHT[^7  
　　直接人工成本差异(direct labor variance) j9~lf  
　　直接材料成本差异(direct material variance) y85R"d  
　　在产品计价(work-in-process costing) *cAI gO7  
　　联产品成本计算(joint products costing) ':!aFMj^  
　　生产成本汇总程序(accumulation process of procluction cost) MIdV i S.g  
　　制造费用差异(manufacturing expenses variance) hO; XJyv  
　　实际成本与估计成本(actual cost and estimated cost) )W*A[c 2  
　　工资费用分配(salary costs allocation) r$W%d[pB  
　　成本曲线(cost curve) fs0Eb VDF  
　　农业生产成本(agriculture production cost) y3OF+;E  
　　原始成本和重置成本(original cost and replacement cost) "NtY[sT{V  
　　工程施工成本 ,-[z?dvO  
　　直接成本与间接成本(direct cost and indirect cost) +aOQ'*g  
　　可控成本(controllable cost) .FC|~Z1T<F  
　　制造费用分配(manufacturing expenses allocation) XeX`h
_  
　　理论成本与应用成本(theory cost and practice cost) q![`3m-d.  
　　辅助生产成本分配(auxiliary production cost allocation) B}0!b7!  
　　期间,费用 pv]" 2'aQ  
　　成本控制程序(procedure of cost control) ]i\;#pj}
 
　　成本记录(cost entry, cost recorder cost agenda) VhN6 oI  
　　成本计算分批法(job costing method) {A'_5 X9  
　　成本计算分步法 ?z&5g-/b  
　　直接人工成本差异(direct labor variance) L}6!D zl  
　　成本控制方法(cost control method)