[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 ?:$ aX@r  
　　股本 Share capital i#pBzJ  
　　已归还投资 Investment returned ,`Yx(4!rR  
　　利润分配-其他转入 Profit appropriation - other transfer in v~B "Il  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U))2?#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [}+h86:y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %tK^&rw%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2h;#BJ))  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ho
j' zY  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit " J4?Sb<  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ia@!Nr2  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @r130eLh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #q
nK nxD  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9M]%h  
　　期初未分配利润 Retained earnings, beginning of the year 5$PDA*]9  
　　资本公积-股本溢价 Capital surplus - share premium $wm.,Vb  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v?@=WG  
　　资本公积-接受现金捐赠 Capital surplus - cash donation F!RzF7h1  
　　资本公积-股权投资准备 Capital surplus - investment reserve C CDO8  
　　资本公积-拨款转入 Capital surplus - subsidiary ;t xW\iy%Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8V?*Bz-4`  
　　资本公积-其他 Capital surplus - others W Te1E,M  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve eaWK2%v  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `Q1;Y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %E\pd@  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6uu49x_^L4  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @{ CP18~:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment s$3WJ'yr  
　　主营业务收入 Sales )b=m|
A GX  
　　主营业务成本 Cost of sales ~a ]R7X7  
　　主营业务税金及附加 Sales tax Z~{0x#
?4%  
　　营业费用 Operating expenses 9Od|R"aS|  
　　管理费用 General and administrative expenses By;{Y[@rS  
　　财务费用 Financial expenses )e?6 Ncy  
　　投资收益 Investment income JY0}#FtgV  
　　其他业务收入 Other operating income *eEn8rAr  
　　营业外收入 Non-operating income &0Bs?oq_  
　　补贴收入 Subsidy income Aq *,cOF+  
　　其他业务支出 Other operating expenses :c3'U_H^  
　　营业外支出 Non-operating expenses 4|INy=<"t  
　　所得税 Income tax 8(@Y@`/  
　　直接人工成本差异(direct labor variance) [ApAd  
　　直接材料成本差异(direct material variance) rx\f:-3g  
　　在产品计价(work-in-process costing) @tfatq+q  
　　联产品成本计算(joint products costing) k%K\~U8"  
　　生产成本汇总程序(accumulation process of procluction cost) 6xW1 7P  
　　制造费用差异(manufacturing expenses variance) @"vTz8oY@  
　　实际成本与估计成本(actual cost and estimated cost) A4IPd  
　　工资费用分配(salary costs allocation) b|-7EI>l9  
　　成本曲线(cost curve) xN>+!&3%w  
　　农业生产成本(agriculture production cost) cHw-;  
　　原始成本和重置成本(original cost and replacement cost) "tUc  
　　工程施工成本 5X}OUn8  
　　直接成本与间接成本(direct cost and indirect cost)
'
(f Ci  
　　可控成本(controllable cost) Uv|^k8(  
　　制造费用分配(manufacturing expenses allocation) KKGwMJku}  
　　理论成本与应用成本(theory cost and practice cost) <;q)V%IUz  
　　辅助生产成本分配(auxiliary production cost allocation) g7`uWAxZa  
　　期间,费用 3F\UEpQ  
　　成本控制程序(procedure of cost control) _>/OqYR_jQ  
　　成本记录(cost entry, cost recorder cost agenda) I`
KBj6n  
　　成本计算分批法(job costing method) VCCG_
K9'  
　　成本计算分步法 g6!#n  
　　直接人工成本差异(direct labor variance) M^?=!!US^  
　　成本控制方法(cost control method)