[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 -FQ 'agf@&  
　　股本 Share capital t9:0TBt-[  
　　已归还投资 Investment returned 6Yxh9*N~]  
　　利润分配-其他转入 Profit appropriation - other transfer in f|lU6EkU  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `eCo~(Fy  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7 uKY24  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !pdb'*,n  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -f>%+<k=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >R!jB]5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit //<nr\oP  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,.1Psz^U  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w{@o^rs  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zZ323pq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |! E)GahM  
　　期初未分配利润 Retained earnings, beginning of the year u=7J/!H7^  
　　资本公积-股本溢价 Capital surplus - share premium #"\gLr_:m  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y)!5R3b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation os={PQRD  
　　资本公积-股权投资准备 Capital surplus - investment reserve )MchsuF<  
　　资本公积-拨款转入 Capital surplus - subsidiary %H&@^Tt a  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {|:;
]T"y  
　　资本公积-其他 Capital surplus - others a^zibPG  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B1C-J/J  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #(JNn'
fzq  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c+$*$|t=v`  
　　盈余公积-储备基金 Surplus reserve - reserve fund gPsi  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund wlk4*4dKn  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment lqZ5?BD1  
　　主营业务收入 Sales q$tUH)0  
　　主营业务成本 Cost of sales E:}r5S)4  
　　主营业务税金及附加 Sales tax A.F738Zp{Z  
　　营业费用 Operating expenses kB|B   
　　管理费用 General and administrative expenses j=aI9p  
　　财务费用 Financial expenses (#RH
B`h5  
　　投资收益 Investment income q~ZNd3O  
　　其他业务收入 Other operating income \GZM&Zd  
　　营业外收入 Non-operating income ,N[7/kT|  
　　补贴收入 Subsidy income 71gT.E  
　　其他业务支出 Other operating expenses 8'nVwb8I  
　　营业外支出 Non-operating expenses  I3mGo  
　　所得税 Income tax a$"Hvrj  
　　直接人工成本差异(direct labor variance) kZZh"#W: L  
　　直接材料成本差异(direct material variance) DYxCQ D  
　　在产品计价(work-in-process costing) 1Y@Aixx  
　　联产品成本计算(joint products costing) p@5`&Em,  
　　生产成本汇总程序(accumulation process of procluction cost) _5# y06Q  
　　制造费用差异(manufacturing expenses variance) '~&X wZ&  
　　实际成本与估计成本(actual cost and estimated cost) Yc `)R  
　　工资费用分配(salary costs allocation) #( jw!d&  
　　成本曲线(cost curve) 5$&%re!{Z  
　　农业生产成本(agriculture production cost) cKim-  
　　原始成本和重置成本(original cost and replacement cost) Hx*;jpy(2  
　　工程施工成本 K]0:?h;%Ld  
　　直接成本与间接成本(direct cost and indirect cost) "*5hiTr8+  
　　可控成本(controllable cost) ,J>5:ht(6  
　　制造费用分配(manufacturing expenses allocation) \LppYXz  
　　理论成本与应用成本(theory cost and practice cost) bMMh|F  
　　辅助生产成本分配(auxiliary production cost allocation) $yYO_ZBiy  
　　期间,费用 Vz~nT  
　　成本控制程序(procedure of cost control) ie\"$i.98H  
　　成本记录(cost entry, cost recorder cost agenda) I}6\Sv=  
　　成本计算分批法(job costing method) (>GK\=:<  
　　成本计算分步法 Vz)`nmO}5\  
　　直接人工成本差异(direct labor variance) FCuB \Q  
　　成本控制方法(cost control method)