[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 r-=#C1eY&  
　　股本 Share capital K-sJnQ23'  
　　已归还投资 Investment returned ?z p$Wz;k  
　　利润分配-其他转入 Profit appropriation - other transfer in  T=9+  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TtlZum\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^k/@y@%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1InG%=jLo  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund whr[rWt@>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund WUZusW 5s  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <\Lii0hi!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends  9/`T]s"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =56O-l7T*w  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wm_xH_{F  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kect)=T(  
　　期初未分配利润 Retained earnings, beginning of the year /GqW1tcO  
　　资本公积-股本溢价 Capital surplus - share premium fn;`Vit#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K<6)SL4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation k,OP*M  
　　资本公积-股权投资准备 Capital surplus - investment reserve Xnpw'<~X  
　　资本公积-拨款转入 Capital surplus - subsidiary xbsp[0I,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation RX\%R  
　　资本公积-其他 Capital surplus - others PF~w$ eeQ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^,*!Qk<c  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 67?O}~jbG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6C7|e00v  
　　盈余公积-储备基金 Surplus reserve - reserve fund &C6Z-bS"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund oP!oU2eqK  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n Hz Xp:"  
　　主营业务收入 Sales bW-9YXj%  
　　主营业务成本 Cost of sales XOsuRI?  
　　主营业务税金及附加 Sales tax v4OroG=^  
　　营业费用 Operating expenses f0S$p R  
　　管理费用 General and administrative expenses rvouE:  
　　财务费用 Financial expenses " V'<dn  
　　投资收益 Investment income QbrR=[8b  
　　其他业务收入 Other operating income n|q$=jE  
　　营业外收入 Non-operating income 5L!EqB>m;  
　　补贴收入 Subsidy income %OE (?~dq  
　　其他业务支出 Other operating expenses h6`v%7H?  
　　营业外支出 Non-operating expenses wk c)2z   
　　所得税 Income tax L.X"wIs^  
　　直接人工成本差异(direct labor variance) LYhjI  
　　直接材料成本差异(direct material variance) |$   
　　在产品计价(work-in-process costing) o+
*7Q!   
　　联产品成本计算(joint products costing) 4z6kFQgu  
　　生产成本汇总程序(accumulation process of procluction cost) YMXhzqj  
　　制造费用差异(manufacturing expenses variance) OXDEU.  
　　实际成本与估计成本(actual cost and estimated cost) S+2we  
　　工资费用分配(salary costs allocation) _D.4=2@|l8  
　　成本曲线(cost curve) [`(W(0U%  
　　农业生产成本(agriculture production cost) \3q Z0  
　　原始成本和重置成本(original cost and replacement cost) >=O5=\`  
　　工程施工成本 uidoz f2}  
　　直接成本与间接成本(direct cost and indirect cost) *{<460`!q  
　　可控成本(controllable cost) Xnc?o
T+  
　　制造费用分配(manufacturing expenses allocation) f0M5^  
　　理论成本与应用成本(theory cost and practice cost) ,)?!p_*@:  
　　辅助生产成本分配(auxiliary production cost allocation) V10JExsJ  
　　期间,费用 [jnA?Ge:  
　　成本控制程序(procedure of cost control) 40=*Ul U-  
　　成本记录(cost entry, cost recorder cost agenda) ze"`5z26|  
　　成本计算分批法(job costing method) ({$>o]<h  
　　成本计算分步法 sU7fVke1   
　　直接人工成本差异(direct labor variance) q8S
HFKE  
　　成本控制方法(cost control method)