[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 EkP(]F  
　　股本 Share capital Byns6k  
　　已归还投资 Investment returned .:;#[Z{-  
　　利润分配-其他转入 Profit appropriation - other transfer in 4hV~ ir  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -PHqD  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve GV SVNT}I  
　　利润分配-提取储备基金 Profit appropriation - reserve fund WtbOm  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G]I^zd&P  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c6HH%|  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [u8JqX  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends /7b$C]@k  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O:X|/g0Y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D?cE$P  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W.<I:q`eO  
　　期初未分配利润 Retained earnings, beginning of the year {qBbzBG  
　　资本公积-股本溢价 Capital surplus - share premium NZ~"2~Hh  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
Jz)c|8U  
　　资本公积-接受现金捐赠 Capital surplus - cash donation G6j9,#2@  
　　资本公积-股权投资准备 Capital surplus - investment reserve o n?8l?iQ  
　　资本公积-拨款转入 Capital surplus - subsidiary 6H!"oC&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation zC$(/nZ  
　　资本公积-其他 Capital surplus - others q*{Dy1Tj  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f@J-6uQ7w  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $g)X,iQu  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <k2]GI-}h  
　　盈余公积-储备基金 Surplus reserve - reserve fund e@L7p,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2d-C}&}L\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rxAb]~MMp  
　　主营业务收入 Sales "ZFK-jn/  
　　主营业务成本 Cost of sales xr4kBC t  
　　主营业务税金及附加 Sales tax
btU:=6  
　　营业费用 Operating expenses `@i!'h  
　　管理费用 General and administrative expenses TWJ%? /d  
　　财务费用 Financial expenses (B;rjpK  
　　投资收益 Investment income m_1BB$lyP2  
　　其他业务收入 Other operating income = Qw`F0t  
　　营业外收入 Non-operating income 54, (;  
　　补贴收入 Subsidy income $Z^HI  
　　其他业务支出 Other operating expenses 0~j0x#  
　　营业外支出 Non-operating expenses 5J<ghv>\P  
　　所得税 Income tax b$'
}IW NV  
　　直接人工成本差异(direct labor variance) i9k/X&V  
　　直接材料成本差异(direct material variance) "# BI"  
　　在产品计价(work-in-process costing) giz#(61j^  
　　联产品成本计算(joint products costing) E:ocx2dp  
　　生产成本汇总程序(accumulation process of procluction cost) nc.X+dx:  
　　制造费用差异(manufacturing expenses variance) bT{iei]?  
　　实际成本与估计成本(actual cost and estimated cost) )%&~CW+  
　　工资费用分配(salary costs allocation) &\GB_UA  
　　成本曲线(cost curve) TwXqk>J  
　　农业生产成本(agriculture production cost) Q#rj>+?  
　　原始成本和重置成本(original cost and replacement cost) m339Y2%=  
　　工程施工成本 2Fsv_t&*>  
　　直接成本与间接成本(direct cost and indirect cost) /__@a&9t  
　　可控成本(controllable cost) DJf!{:b)  
　　制造费用分配(manufacturing expenses allocation)  ,L}  
　　理论成本与应用成本(theory cost and practice cost) V0x;*)\PYm  
　　辅助生产成本分配(auxiliary production cost allocation) cfd7)(6  
　　期间,费用 BSB;0OM  
　　成本控制程序(procedure of cost control) J M,ndl  
　　成本记录(cost entry, cost recorder cost agenda) pT`oC&  
　　成本计算分批法(job costing method) ,P9q[  
　　成本计算分步法 Q)s[ls  
　　直接人工成本差异(direct labor variance) $.2#G"|  
　　成本控制方法(cost control method)