[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 k6M D3c  
　　股本 Share capital K@*+;6y@  
　　已归还投资 Investment returned Hrpz4E%\Aw  
　　利润分配-其他转入 Profit appropriation - other transfer in +r'&6Me!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zoi0Z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *-PjcF}Y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Pw<'rN8''  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^85Eveu  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [ne51F5_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit FbroI>"e  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %Jr Z
Ms>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %d];h  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends EtzS aB*|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares k*?T^<c3  
　　期初未分配利润 Retained earnings, beginning of the year |P]W#~Y-  
　　资本公积-股本溢价 Capital surplus - share premium :se$<d%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >BO$tbU5b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 5c3-?u!  
　　资本公积-股权投资准备 Capital surplus - investment reserve <4.Exha;=  
　　资本公积-拨款转入 Capital surplus - subsidiary by'KJxl[  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation h_?`ESI~  
　　资本公积-其他 Capital surplus - others Q&.uL}R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %?+vtX  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H;4QuB'^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =tD*,2]  
　　盈余公积-储备基金 Surplus reserve - reserve fund \4wMv[;7  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0#OyT'~V%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9no<;1+j,  
　　主营业务收入 Sales $,@}%NlHc  
　　主营业务成本 Cost of sales Qpv#&nfUi6  
　　主营业务税金及附加 Sales tax '27$x&6>S  
　　营业费用 Operating expenses OUUV8K  
　　管理费用 General and administrative expenses ^'E^*R  
　　财务费用 Financial expenses W"Y)a|rG%  
　　投资收益 Investment income KV$&qM.  
　　其他业务收入 Other operating income h,R Isq;`  
　　营业外收入 Non-operating income v|(]u3=1_  
　　补贴收入 Subsidy income N_bgWQY  
　　其他业务支出 Other operating expenses X3G593ts  
　　营业外支出 Non-operating expenses 12U]=  
　　所得税 Income tax 3eE=>E 4,  
　　直接人工成本差异(direct labor variance) b_RO%L:"yL  
　　直接材料成本差异(direct material variance) c`;oV- f  
　　在产品计价(work-in-process costing) iSO xQ  
　　联产品成本计算(joint products costing) `hO%(9V9  
　　生产成本汇总程序(accumulation process of procluction cost) l%2VA  
　　制造费用差异(manufacturing expenses variance) bUS:c 2"  
　　实际成本与估计成本(actual cost and estimated cost) 5kw  K%  
　　工资费用分配(salary costs allocation) + )Qu,%2   
　　成本曲线(cost curve) &zF>5@fM  
　　农业生产成本(agriculture production cost) g@^y$wt  
　　原始成本和重置成本(original cost and replacement cost) g
ZtQtFi  
　　工程施工成本 y\^zxG*]'  
　　直接成本与间接成本(direct cost and indirect cost) 8%CznAO"?W  
　　可控成本(controllable cost) w>j5oz}  
　　制造费用分配(manufacturing expenses allocation) }{N#JTmjB#  
　　理论成本与应用成本(theory cost and practice cost) ;SU<T^a  
　　辅助生产成本分配(auxiliary production cost allocation) Dst;sLr[,  
　　期间,费用 b
s|gQZG  
　　成本控制程序(procedure of cost control) K>+ v" x  
　　成本记录(cost entry, cost recorder cost agenda) P?
V+<c{  
　　成本计算分批法(job costing method) zN
X=V!$  
　　成本计算分步法 4j3_OUwWZx  
　　直接人工成本差异(direct labor variance) 3g!Z[SZ  
　　成本控制方法(cost control method)