[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 7niI65  
　　股本 Share capital Wp
//SV  
　　已归还投资 Investment returned &MGM9 zm-]  
　　利润分配-其他转入 Profit appropriation - other transfer in 9w$+Qc  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j6BFh=?D  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vFsl]|<;8  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Ai5D[ykX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &(A'uX.>pr  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund LS4E.Xdn  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit u]Dds;~"b  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3mXRLx=0>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tnC,1HV0[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends # |,c3$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G4)X~.Fy  
　　期初未分配利润 Retained earnings, beginning of the year o*s3"Ib  
　　资本公积-股本溢价 Capital surplus - share premium f_ UwIP  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve IHj9n>c)[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /@]@Tz@'  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0/zgjT|fe  
　　资本公积-拨款转入 Capital surplus - subsidiary $(;0;!t.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation L_}F.nbS5  
　　资本公积-其他 Capital surplus - others ;r3|EA35  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xMo'SpVz:  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B0:/7Ld$Ml  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @'FOM  
　　盈余公积-储备基金 Surplus reserve - reserve fund _~uYNvmg  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund q@Sj$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z229:L6"  
　　主营业务收入 Sales hB-<GGcO <  
　　主营业务成本 Cost of sales 5w@Q %'o`I  
　　主营业务税金及附加 Sales tax O:W4W=K  
　　营业费用 Operating expenses 0vcM+}rw  
　　管理费用 General and administrative expenses t}-rN5GO  
　　财务费用 Financial expenses |BA<> WE  
　　投资收益 Investment income p`3$NCJN  
　　其他业务收入 Other operating income |=ljN7]!  
　　营业外收入 Non-operating income ;.b^A  
　　补贴收入 Subsidy income JiCy77H  
　　其他业务支出 Other operating expenses )n17}Qm`V  
　　营业外支出 Non-operating expenses 2f.4P]s`T  
　　所得税 Income tax VHTr;(]hk  
　　直接人工成本差异(direct labor variance) )`
90*  
　　直接材料成本差异(direct material variance) w}``2djR'W  
　　在产品计价(work-in-process costing) [Xo}CU  
　　联产品成本计算(joint products costing)
3dC;B@  
　　生产成本汇总程序(accumulation process of procluction cost) kIYV%O   
　　制造费用差异(manufacturing expenses variance) g(F?qP_K  
　　实际成本与估计成本(actual cost and estimated cost) Fx'E"d  
　　工资费用分配(salary costs allocation) ?$AWY\  
　　成本曲线(cost curve) ~QE-$;  
　　农业生产成本(agriculture production cost) ]
$?\,`  
　　原始成本和重置成本(original cost and replacement cost) "\1QJ  
　　工程施工成本 BH`GUIk  
　　直接成本与间接成本(direct cost and indirect cost) 5 _ a-nWQ  
　　可控成本(controllable cost) >X-*Hu'U#  
　　制造费用分配(manufacturing expenses allocation) '.d]n(/lZd  
　　理论成本与应用成本(theory cost and practice cost) rgXD>yu(  
　　辅助生产成本分配(auxiliary production cost allocation) ^ ]CQd   
　　期间,费用 nV&v@g4Tt  
　　成本控制程序(procedure of cost control) ELQc: t -2  
　　成本记录(cost entry, cost recorder cost agenda) DU1
\K  
　　成本计算分批法(job costing method) txXt<]N  
　　成本计算分步法 #[ch?K  
　　直接人工成本差异(direct labor variance) UqZ#mKi  
　　成本控制方法(cost control method)