[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 7L"/4w  
　　股本 Share capital vS#]RW&j  
　　已归还投资 Investment returned eo[^ij  
　　利润分配-其他转入 Profit appropriation - other transfer in 2D"/k'iA  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K(2s%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve P $S P4F  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *Y~64FM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *Yw6UCO  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7(Kc9sJC%%  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6npwu5!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y`uCDfcQ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uip]K{/A!e  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;q2T*4NN  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3OlY Ml  
　　期初未分配利润 Retained earnings, beginning of the year 5"U7I{\  
　　资本公积-股本溢价 Capital surplus - share premium \mloR '  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 75f.^4/%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation FReK   
　　资本公积-股权投资准备 Capital surplus - investment reserve %<t/xAge  
　　资本公积-拨款转入 Capital surplus - subsidiary jC%I]#!n  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation S8l+WF4q  
　　资本公积-其他 Capital surplus - others ,PYe7c  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }=gGs  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }: e9\r)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z/x~:u_  
　　盈余公积-储备基金 Surplus reserve - reserve fund VbjW$?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &7LfNN`  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5Mr:(|JyV  
　　主营业务收入 Sales Ai;Pht9qi  
　　主营业务成本 Cost of sales R#>E{[9  
　　主营业务税金及附加 Sales tax #A!0KN;GC2  
　　营业费用 Operating expenses ||f4f3R'  
　　管理费用 General and administrative expenses "2J;~  
　　财务费用 Financial expenses -/X-.#}-  
　　投资收益 Investment income \=)h6AG  
　　其他业务收入 Other operating income ^&Bye?`5  
　　营业外收入 Non-operating income @Klj!2cv$  
　　补贴收入 Subsidy income "'Ik{wGc  
　　其他业务支出 Other operating expenses 9EEHLx"  
　　营业外支出 Non-operating expenses aF:
LL>H  
　　所得税 Income tax $)3/N&GXR  
　　直接人工成本差异(direct labor variance) )
=[Tgh  
　　直接材料成本差异(direct material variance) A:f+x|[  
　　在产品计价(work-in-process costing) F+GQl  
　　联产品成本计算(joint products costing) |dK-r  
　　生产成本汇总程序(accumulation process of procluction cost) <9"i_ d%  
　　制造费用差异(manufacturing expenses variance) <V
im
\  
　　实际成本与估计成本(actual cost and estimated cost) sdLFBiR  
　　工资费用分配(salary costs allocation) >qCT#TY  
　　成本曲线(cost curve) IWkBq]Y  
　　农业生产成本(agriculture production cost) 0^=S:~G  
　　原始成本和重置成本(original cost and replacement cost) 8'y|cF%U  
　　工程施工成本 (ZYOm
  
　　直接成本与间接成本(direct cost and indirect cost) (
_* a4xGF  
　　可控成本(controllable cost) JsV#:  
　　制造费用分配(manufacturing expenses allocation) KGIz)/eSg  
　　理论成本与应用成本(theory cost and practice cost) 3;A1[E6K  
　　辅助生产成本分配(auxiliary production cost allocation) ="`y<J P  
　　期间,费用 IX}l)t[:(  
　　成本控制程序(procedure of cost control) g!$ "CX%8  
　　成本记录(cost entry, cost recorder cost agenda) j[9B,C4  
　　成本计算分批法(job costing method)
J [1GP_  
　　成本计算分步法 ;(V=disU/  
　　直接人工成本差异(direct labor variance) HwHI$IB  
　　成本控制方法(cost control method)