[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 L 59q\_|  
　　股本 Share capital cz f|c  
　　已归还投资 Investment returned {uRnZ/m  
　　利润分配-其他转入 Profit appropriation - other transfer in AtN=G"c>_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  CKv[E  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve eJrJ5mlI`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund /CAi%UH,F  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MNKB4C8>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &Q[Y&vNn  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {g *kr1JM  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^Mes
P:[2  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nkp!kqJ09  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L+PrV y  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares GyO
o$FW  
　　期初未分配利润 Retained earnings, beginning of the year 0'm4 )\  
　　资本公积-股本溢价 Capital surplus - share premium :*"0o{ ie  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ozbu|9+v  
　　资本公积-接受现金捐赠 Capital surplus - cash donation q*oUd/F8  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0FFx  
　　资本公积-拨款转入 Capital surplus - subsidiary ZgL
4$%  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation EF?@f{YY$n  
　　资本公积-其他 Capital surplus - others uJ4RjLM`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve MH`H[2<\!,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )x-iru A:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z;aQ/n[`  
　　盈余公积-储备基金 Surplus reserve - reserve fund =3J&UQL  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?3"bu$@8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment wY2#xD  
　　主营业务收入 Sales ;N4b~k)  
　　主营业务成本 Cost of sales }MDuQP]  
　　主营业务税金及附加 Sales tax G l=dL<F  
　　营业费用 Operating expenses SB1\SNB  
　　管理费用 General and administrative expenses +%G*)8N3  
　　财务费用 Financial expenses sY=fS2b#)  
　　投资收益 Investment income DT_HG|  
　　其他业务收入 Other operating income %Lexu)odW  
　　营业外收入 Non-operating income /I3#WUc;![  
　　补贴收入 Subsidy income kn_%'7  
　　其他业务支出 Other operating expenses ?]081l7cd  
　　营业外支出 Non-operating expenses 9KVeFl  
　　所得税 Income tax "PBUyh-Z  
　　直接人工成本差异(direct labor variance) !Re/W ykY  
　　直接材料成本差异(direct material variance) +.Kmpw4  
　　在产品计价(work-in-process costing) UB
]}j^  
　　联产品成本计算(joint products costing) xNTO59Y-s  
　　生产成本汇总程序(accumulation process of procluction cost) R/M:~h~F!  
　　制造费用差异(manufacturing expenses variance) <D4.k M  
　　实际成本与估计成本(actual cost and estimated cost) 7'_zJI^  
　　工资费用分配(salary costs allocation) O^I~d{M 5I  
　　成本曲线(cost curve) :2?J#/o  
　　农业生产成本(agriculture production cost) /_?E0
r  
　　原始成本和重置成本(original cost and replacement cost) IBY3QG
 
　　工程施工成本 DNdwMSwp
 
　　直接成本与间接成本(direct cost and indirect cost) 9}Tf9>qP>M  
　　可控成本(controllable cost) .!Kdi|a)  
　　制造费用分配(manufacturing expenses allocation) z

PU& }7  
　　理论成本与应用成本(theory cost and practice cost) 3ryIXC\v  
　　辅助生产成本分配(auxiliary production cost allocation) K3&v6 #]  
　　期间,费用 |<\LB  
　　成本控制程序(procedure of cost control) \BaN?u)a  
　　成本记录(cost entry, cost recorder cost agenda) ,b=&iDc  
　　成本计算分批法(job costing method) eP-q[U?$n  
　　成本计算分步法 !mrB+<:  
　　直接人工成本差异(direct labor variance) 3uCC_Am  
　　成本控制方法(cost control method)