[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 xT&/xZLT  
　　股本 Share capital rOLZiET  
　　已归还投资 Investment returned ugN%8N  
　　利润分配-其他转入 Profit appropriation - other transfer in . h)VR 5?j  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )kjQ W&)g  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve " TCJT390  
　　利润分配-提取储备基金 Profit appropriation - reserve fund / :.I&^>P  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v @M6D}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |(tl a_LE  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <=|^\r !}&  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =C$"e4%Be  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =k d
-rIBc  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N>EMVUVS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'J*'{  
　　期初未分配利润 Retained earnings, beginning of the year L:_{bE|TY  
　　资本公积-股本溢价 Capital surplus - share premium nt_Cb*K<  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sQ\HIU%]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation =W')jKe0  
　　资本公积-股权投资准备 Capital surplus - investment reserve }#.OJub  
　　资本公积-拨款转入 Capital surplus - subsidiary 9?sY!gXc  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation OD[=fR|cp  
　　资本公积-其他 Capital surplus - others Y/UvNb<lK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve x Y$x=)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve n'vdA !R  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]Z UE !  
　　盈余公积-储备基金 Surplus reserve - reserve fund u)EtEl7Wq  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1Bs t|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ghW`xm87  
　　主营业务收入 Sales b"o\-iUioe  
　　主营业务成本 Cost of sales uUp>N^mmVH  
　　主营业务税金及附加 Sales tax VXk[p  
　　营业费用 Operating expenses 3bGU;2~}  
　　管理费用 General and administrative expenses ]4c*Nh% 8  
　　财务费用 Financial expenses ^3vI
NF  
　　投资收益 Investment income Jon3ywd1Y  
　　其他业务收入 Other operating income dL'oIBp  
　　营业外收入 Non-operating income BJHWx,v  
　　补贴收入 Subsidy income {gEz;:!):  
　　其他业务支出 Other operating expenses c'?EI EP  
　　营业外支出 Non-operating expenses $bpu  
　　所得税 Income tax PU\xFt  
　　直接人工成本差异(direct labor variance) zO9WqP_`iR  
　　直接材料成本差异(direct material variance) SsMs#C8u%  
　　在产品计价(work-in-process costing) $p P
c}M[h  
　　联产品成本计算(joint products costing) J7WNgl% u  
　　生产成本汇总程序(accumulation process of procluction cost) [KGj70|~  
　　制造费用差异(manufacturing expenses variance) , DuyPBAms  
　　实际成本与估计成本(actual cost and estimated cost) r;(^]Soz  
　　工资费用分配(salary costs allocation) _o?aO
C  
　　成本曲线(cost curve) XpKeN2=p  
　　农业生产成本(agriculture production cost) Mf5*Wjz.Mc  
　　原始成本和重置成本(original cost and replacement cost) 2b\h@VJt  
　　工程施工成本 H
Ydt3GtJ?  
　　直接成本与间接成本(direct cost and indirect cost) k;Qm%B  
　　可控成本(controllable cost) "kc%d'c(  
　　制造费用分配(manufacturing expenses allocation) 8rBa}v9  
　　理论成本与应用成本(theory cost and practice cost) Tsu\4 cL]  
　　辅助生产成本分配(auxiliary production cost allocation) ;\13x][  
　　期间,费用 3# 0N d"/0  
　　成本控制程序(procedure of cost control) OS(Ua  
　　成本记录(cost entry, cost recorder cost agenda) +sZY0(|K8  
　　成本计算分批法(job costing method) /55 3v;l<  
　　成本计算分步法 |P9MhfN  
　　直接人工成本差异(direct labor variance) tG"EbWi  
　　成本控制方法(cost control method)