[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 hb[K.`g  
　　股本 Share capital }0c'hWMZ}  
　　已归还投资 Investment returned <C]s\"o-`  
　　利润分配-其他转入 Profit appropriation - other transfer in bIwt# :v  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y+j|T`d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (w)Qt/P^4  
　　利润分配-提取储备基金 Profit appropriation - reserve fund r!j_KiUy  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m$0T"`AP`  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund sIg{a(1/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit
6|["!AUI  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends f~8Xue,l"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $Jx] FZDQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Tig`4d-%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l.Qj?G  
　　期初未分配利润 Retained earnings, beginning of the year 2;U(r:]  
　　资本公积-股本溢价 Capital surplus - share premium mI9~\k&9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k q_B5L?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 53@*GXzE  
　　资本公积-股权投资准备 Capital surplus - investment reserve beN0?G  
　　资本公积-拨款转入 Capital surplus - subsidiary n$B=Vt,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation AfFFu\  
　　资本公积-其他 Capital surplus - others 7n}J}8Y*U2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lc#su$xR>  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M)( 5S1ndq  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O-5H7Kd-  
　　盈余公积-储备基金 Surplus reserve - reserve fund gz Qc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund jt=mK,%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9xN4\y6F  
　　主营业务收入 Sales eBBqF!WDb  
　　主营业务成本 Cost of sales @6(4}&sEdm  
　　主营业务税金及附加 Sales tax E0Ig/ j  
　　营业费用 Operating expenses dI {)^  
　　管理费用 General and administrative expenses $x
#Y\dpS  
　　财务费用 Financial expenses fg^$F9
@  
　　投资收益 Investment income :anUr<  
　　其他业务收入 Other operating income j^mAJ5  
　　营业外收入 Non-operating income ##EM J
i  
　　补贴收入 Subsidy income WEOW6UV(  
　　其他业务支出 Other operating expenses #4DEb<D  
　　营业外支出 Non-operating expenses N'=8Dj  
　　所得税 Income tax pa4 z
Sl  
　　直接人工成本差异(direct labor variance) z3[ J>  
　　直接材料成本差异(direct material variance) o.*8$$  
　　在产品计价(work-in-process costing) ,J!G-?:@n  
　　联产品成本计算(joint products costing) DO8@/W( `  
　　生产成本汇总程序(accumulation process of procluction cost) MXq+aS{  
　　制造费用差异(manufacturing expenses variance) ][I}yOD70  
　　实际成本与估计成本(actual cost and estimated cost) o{37}if  
　　工资费用分配(salary costs allocation) 3g0 [(;  
　　成本曲线(cost curve) u @?n3l  
　　农业生产成本(agriculture production cost) _>S."cm}!k  
　　原始成本和重置成本(original cost and replacement cost) ,n-M!y  
　　工程施工成本 DUF fk6#X}  
　　直接成本与间接成本(direct cost and indirect cost) IlN9IF\9L  
　　可控成本(controllable cost) +pkX$yz  
　　制造费用分配(manufacturing expenses allocation) ~$Xz~#~  
　　理论成本与应用成本(theory cost and practice cost) PsjSL8]  
　　辅助生产成本分配(auxiliary production cost allocation) xi %u)p  
　　期间,费用 0P3^#j  
　　成本控制程序(procedure of cost control) [daUtK z  
　　成本记录(cost entry, cost recorder cost agenda) Z Ql ja  
　　成本计算分批法(job costing method) B>AmH%f/  
　　成本计算分步法 x9h
kE!{8  
　　直接人工成本差异(direct labor variance) dmgoVF_qR  
　　成本控制方法(cost control method)