[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 oPV"JGa/B4  
　　股本 Share capital 2;tp>,
G9d  
　　已归还投资 Investment returned 2:yv:7t/  
　　利润分配-其他转入 Profit appropriation - other transfer in :'=C/AL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W525:h52{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 03y<'
n  
　　利润分配-提取储备基金 Profit appropriation - reserve fund H9?~#GPb  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G[ea@u$?  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x@)u:0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit gS 3&,^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z5K,y19/~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5 Da(DA  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w4mL/j  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares N3)EG6vE*  
　　期初未分配利润 Retained earnings, beginning of the year ,`b9c=6;  
　　资本公积-股本溢价 Capital surplus - share premium AnQRSB
(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FS0SGBo  
　　资本公积-接受现金捐赠 Capital surplus - cash donation rjzRH  
　　资本公积-股权投资准备 Capital surplus - investment reserve {s]eXc]K}  
　　资本公积-拨款转入 Capital surplus - subsidiary xOH@V4z:  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4P5wEqU.<  
　　资本公积-其他 Capital surplus - others 5q[@N J  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Yy]Henw;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +X%yF{^m(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve UF tTt`N2  
　　盈余公积-储备基金 Surplus reserve - reserve fund c2QC`h(Wb  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund M'sJ5;^5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n@f@-d$m\<  
　　主营业务收入 Sales c3+vtP&  
　　主营业务成本 Cost of sales TaH9Nu  
　　主营业务税金及附加 Sales tax (J;<&v}Gad  
　　营业费用 Operating expenses O #"O.GX<  
　　管理费用 General and administrative expenses Bb6_['y  
　　财务费用 Financial expenses ;S/fe(C   
　　投资收益 Investment income Wk?XlCj  
　　其他业务收入 Other operating income W=drp>Uj  
　　营业外收入 Non-operating income hO8B]4=&*  
　　补贴收入 Subsidy income P_}$|zj7  
　　其他业务支出 Other operating expenses 3-0Y<++W3>  
　　营业外支出 Non-operating expenses 8in8_/x  
　　所得税 Income tax 1x]G/I*  
　　直接人工成本差异(direct labor variance) 8oK30?  
　　直接材料成本差异(direct material variance) a[!':-R`s  
　　在产品计价(work-in-process costing) a"EXR-+8  
　　联产品成本计算(joint products costing) c8'?Dd  
　　生产成本汇总程序(accumulation process of procluction cost) H)Yv_gT  
　　制造费用差异(manufacturing expenses variance) gg=z.`}  
　　实际成本与估计成本(actual cost and estimated cost) !Qy3fs  
　　工资费用分配(salary costs allocation) RAvV[QkT  
　　成本曲线(cost curve) h4U .wk  
　　农业生产成本(agriculture production cost) zPn8>J<.0Q  
　　原始成本和重置成本(original cost and replacement cost) 'sC{d&c  
　　工程施工成本 xZhh%~  
　　直接成本与间接成本(direct cost and indirect cost) "dIoIW  
　　可控成本(controllable cost) Ty>`rn  
　　制造费用分配(manufacturing expenses allocation) zK}.Bhj#  
　　理论成本与应用成本(theory cost and practice cost) ~be&T:7.  
　　辅助生产成本分配(auxiliary production cost allocation) D .E
>Y  
　　期间,费用 =
d9%ce  
　　成本控制程序(procedure of cost control) w] VvH"?  
　　成本记录(cost entry, cost recorder cost agenda) [e(-  
　　成本计算分批法(job costing method) )s M}BY  
　　成本计算分步法 'n\ZmG{  
　　直接人工成本差异(direct labor variance) Bi]%bl>%  
　　成本控制方法(cost control method)