[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 tSST.o3  
　　股本 Share capital \2?p  
　　已归还投资 Investment returned M18H1e@Al  
　　利润分配-其他转入 Profit appropriation - other transfer in uS9:cdH  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \hjGw,d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4?#0fK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0p8Z l  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund " 6T: &>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {U$qxC]M  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 'Zq$W]i  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }E01B_T9z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wzw`9^B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '%W'HqVcG1  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares TY|5O! <  
　　期初未分配利润 Retained earnings, beginning of the year IrJPP2Q  
　　资本公积-股本溢价 Capital surplus - share premium T&?0hSYt  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve so* lV  
　　资本公积-接受现金捐赠 Capital surplus - cash donation kI|Vv90l  
　　资本公积-股权投资准备 Capital surplus - investment reserve
S(7_\8h  
　　资本公积-拨款转入 Capital surplus - subsidiary Zk#^H*jgx  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @ljvTgZ(X  
　　资本公积-其他 Capital surplus - others -qki^!Y?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8>:kv:MId  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve aR }|^ex  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Rp~#zt9:  
　　盈余公积-储备基金 Surplus reserve - reserve fund vYh_<Rp5  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O1/U3/2/d  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %5X}4k!p  
　　主营业务收入 Sales ]!>ThBMa  
　　主营业务成本 Cost of sales "J0,SFu:  
　　主营业务税金及附加 Sales tax 8\Y/?$on  
　　营业费用 Operating expenses -*[?E!F  
　　管理费用 General and administrative expenses l2
DhFt$!=  
　　财务费用 Financial expenses | v? pS  
　　投资收益 Investment income 9aLS%-x!+  
　　其他业务收入 Other operating income uV]4C^k;`[  
　　营业外收入 Non-operating income ],*^wQ
 
　　补贴收入 Subsidy income #A8d@]Ps  
　　其他业务支出 Other operating expenses 5xZ*U  
　　营业外支出 Non-operating expenses Oeo:
V"  
　　所得税 Income tax %21i#R`E  
　　直接人工成本差异(direct labor variance) ^*7~ Wxk5  
　　直接材料成本差异(direct material variance) j@c fR  
　　在产品计价(work-in-process costing) NO4V{}?a  
　　联产品成本计算(joint products costing) } z4=3'  
　　生产成本汇总程序(accumulation process of procluction cost) Q AJX7  
　　制造费用差异(manufacturing expenses variance) %IS'R`; 3  
　　实际成本与估计成本(actual cost and estimated cost) Ol
>"'  
　　工资费用分配(salary costs allocation) G W]E,a  
　　成本曲线(cost curve) K)2ZH@  
　　农业生产成本(agriculture production cost) h&7] Bp  
　　原始成本和重置成本(original cost and replacement cost) q% Eze  
　　工程施工成本 8ALvP}H  
　　直接成本与间接成本(direct cost and indirect cost) )z0qKb\  
　　可控成本(controllable cost) tuA
,t  
　　制造费用分配(manufacturing expenses allocation) {~g(W
xE  
　　理论成本与应用成本(theory cost and practice cost) ({3hX"C@Q  
　　辅助生产成本分配(auxiliary production cost allocation) CPq{M.B  
　　期间,费用 RUTlwT
dv  
　　成本控制程序(procedure of cost control) G"CV S@  
　　成本记录(cost entry, cost recorder cost agenda) <BIj a  
　　成本计算分批法(job costing method) #C ?
T  
　　成本计算分步法 $!c)%qDq  
　　直接人工成本差异(direct labor variance) GyV3]Qqj  
　　成本控制方法(cost control method)