[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 2J (nJT"  
　　股本 Share capital (+}44Ldt  
　　已归还投资 Investment returned ]MC5 uKn  
　　利润分配-其他转入 Profit appropriation - other transfer in zYM0?O8pJ~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tF\_AvL_8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @+a}O  
　　利润分配-提取储备基金 Profit appropriation - reserve fund nd[Ja _h  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hxt;sQAo{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8tO.o\)h  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit !$#5E1:\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4ves|pLET  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Gz4LjMQ &  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DPCQqV| 7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5=b6B=\*~  
　　期初未分配利润 Retained earnings, beginning of the year 
Qn.3B  
　　资本公积-股本溢价 Capital surplus - share premium FD[4?\W]#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cYBjsN(!A|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation GiKhdy  
　　资本公积-股权投资准备 Capital surplus - investment reserve {Es1
bO  
　　资本公积-拨款转入 Capital surplus - subsidiary 0Hx'C^m72  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZZ/k7(8  
　　资本公积-其他 Capital surplus - others ce*?crOV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7`e<H8g  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o6:@j#b  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i^8w0H<-@v  
　　盈余公积-储备基金 Surplus reserve - reserve fund sXtt$HID=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund wL}X~Xa3i  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment q\<NW%KtX  
　　主营业务收入 Sales x3F94+<n{  
　　主营业务成本 Cost of sales QU(Lv(/O  
　　主营业务税金及附加 Sales tax I}m>t}QRI_  
　　营业费用 Operating expenses =1xVw5^F  
　　管理费用 General and administrative expenses
",' Zr<T  
　　财务费用 Financial expenses y'n<oSB}  
　　投资收益 Investment income Kjpsz];  
　　其他业务收入 Other operating income $`R =Q  
　　营业外收入 Non-operating income !)}D_9{  
　　补贴收入 Subsidy income %Aa_Bumf*:  
　　其他业务支出 Other operating expenses rbs&A{i  
　　营业外支出 Non-operating expenses EfkBo5@Qi  
　　所得税 Income tax eR/X9<  
　　直接人工成本差异(direct labor variance) rDu?XJA  
　　直接材料成本差异(direct material variance)
g|h;*  
　　在产品计价(work-in-process costing) ,Ek6X)|@  
　　联产品成本计算(joint products costing) 6/vMK<Fz9  
　　生产成本汇总程序(accumulation process of procluction cost) a&dP@)  
　　制造费用差异(manufacturing expenses variance) ?}S!8;d  
　　实际成本与估计成本(actual cost and estimated cost) T
 '9M  
　　工资费用分配(salary costs allocation) "{3MXAFe  
　　成本曲线(cost curve) _Y$v=!fY&  
　　农业生产成本(agriculture production cost) vE)d0l"  
　　原始成本和重置成本(original cost and replacement cost) _@VKWU$$  
　　工程施工成本 e@&2q{Gi=  
　　直接成本与间接成本(direct cost and indirect cost) y)TBg8Q  
　　可控成本(controllable cost) ]7RK/Zu i  
　　制造费用分配(manufacturing expenses allocation) *Wcq'S  
　　理论成本与应用成本(theory cost and practice cost) [4@@b"H  
　　辅助生产成本分配(auxiliary production cost allocation) CK_\K,xVT  
　　期间,费用 W)Y:2P<.  
　　成本控制程序(procedure of cost control) A0Q1"b=  
　　成本记录(cost entry, cost recorder cost agenda) ,mKUCG  
　　成本计算分批法(job costing method) ~H"-km"@  
　　成本计算分步法 #qJ6iA6{  
　　直接人工成本差异(direct labor variance) ~q}]/0-m  
　　成本控制方法(cost control method)