[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 P$D1kcCw  
　　股本 Share capital C sn"sf  
　　已归还投资 Investment returned qgU$0enSs  
　　利润分配-其他转入 Profit appropriation - other transfer in t1.5hsp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve A=|&N%lP'  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?+b )=Z  
　　利润分配-提取储备基金 Profit appropriation - reserve fund jzu1>*ok  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H5=-b@(  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (3"V5r`*;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit f|_iHY  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends bY;ah;<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F\&R nDJ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (6fh[eK86  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \=4[v-3H  
　　期初未分配利润 Retained earnings, beginning of the year ~FM5]<X)  
　　资本公积-股本溢价 Capital surplus - share premium qV.*sdS>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &B7X LO[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation HkEfBQmh  
　　资本公积-股权投资准备 Capital surplus - investment reserve a!P?RbW  
　　资本公积-拨款转入 Capital surplus - subsidiary x O6)lVd  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 50Co/-)j  
　　资本公积-其他 Capital surplus - others *9((b;Ju  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3
ePG=^K^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve IiIF4 pQ,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -}{c;pT  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7 rOziKZ"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund p^A9iieHp=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment PygaW&9Z|d  
　　主营业务收入 Sales sUcx;<|BC  
　　主营业务成本 Cost of sales uJm9h
(xq  
　　主营业务税金及附加 Sales tax >c?Z.of  
　　营业费用 Operating expenses ;2-,Xzz8  
　　管理费用 General and administrative expenses sC48o'8(  
　　财务费用 Financial expenses *)ZDN~z7o  
　　投资收益 Investment income `TOm.YZG  
　　其他业务收入 Other operating income tD.md_E  
　　营业外收入 Non-operating income jX!,xS%(  
　　补贴收入 Subsidy income 6fQN F22E  
　　其他业务支出 Other operating expenses \;}F6g  
　　营业外支出 Non-operating expenses KE`}P<K&  
　　所得税 Income tax 4}Y2 B$  
　　直接人工成本差异(direct labor variance) Qq (/TA0$-  
　　直接材料成本差异(direct material variance) noC]&4b  
　　在产品计价(work-in-process costing) Y'`w.+9  
　　联产品成本计算(joint products costing) :aR&t#<"E  
　　生产成本汇总程序(accumulation process of procluction cost) Tz]t.]!&E  
　　制造费用差异(manufacturing expenses variance) ]i)m   
　　实际成本与估计成本(actual cost and estimated cost) S v$% -x^t  
　　工资费用分配(salary costs allocation) 3VbMW,_&"  
　　成本曲线(cost curve) mTT1,|  
　　农业生产成本(agriculture production cost) kFW9@!9  
　　原始成本和重置成本(original cost and replacement cost) 5\V>Sj(  
　　工程施工成本 n:,At]ky  
　　直接成本与间接成本(direct cost and indirect cost) %,E\8{I+  
　　可控成本(controllable cost) >fPa>[_1  
　　制造费用分配(manufacturing expenses allocation) u1xCn\  
　　理论成本与应用成本(theory cost and practice cost) 61HU_!A8S  
　　辅助生产成本分配(auxiliary production cost allocation) UYn5Pix  
　　期间,费用 Wqy|Y*$qT  
　　成本控制程序(procedure of cost control) ,8nu%zcVn  
　　成本记录(cost entry, cost recorder cost agenda) ;tP-#Xf  
　　成本计算分批法(job costing method) O{uc
h  
　　成本计算分步法 $a>,sL&;  
　　直接人工成本差异(direct labor variance) x}$SB%9/  
　　成本控制方法(cost control method)