[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 Qh'ATo  
　　股本 Share capital |~vI3]}fx  
　　已归还投资 Investment returned 5MtLT#
C3r  
　　利润分配-其他转入 Profit appropriation - other transfer in 2-Ej4I~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k@
3Q|na  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Dw<bn<e-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +2&@x=xy  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Lja>8m  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \}"$ ?d'f  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit OZ~5*v  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9E" vN  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A"G 1^8wvX  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '
DL`Ee\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s)6U_  
　　期初未分配利润 Retained earnings, beginning of the year 42(Lb'G  
　　资本公积-股本溢价 Capital surplus - share premium pw)||Q  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r[b(I@T+  
　　资本公积-接受现金捐赠 Capital surplus - cash donation c_'OPJ  
　　资本公积-股权投资准备 Capital surplus - investment reserve +oovx2r&  
　　资本公积-拨款转入 Capital surplus - subsidiary K|hjEQRv  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |n,<1QY  
　　资本公积-其他 Capital surplus - others U<_3^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #0P$M!%  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ZL&g_jC  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HiR[(5vnf  
　　盈余公积-储备基金 Surplus reserve - reserve fund iiS-9>]/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5?3Me59  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment j)/nKh4O  
　　主营业务收入 Sales 2[O&NdP\Zk  
　　主营业务成本 Cost of sales "2)H'<  
　　主营业务税金及附加 Sales tax
;kS&A(  
　　营业费用 Operating expenses XH}\15X  
　　管理费用 General and administrative expenses OHb[qX\  
　　财务费用 Financial expenses [d1mLJAR  
　　投资收益 Investment income 0Tx{3#  
　　其他业务收入 Other operating income LXC9I/j/  
　　营业外收入 Non-operating income ;;C?{  
　　补贴收入 Subsidy income :+z4~% jA  
　　其他业务支出 Other operating expenses ;7E7!t^  
　　营业外支出 Non-operating expenses m g4nrr\  
　　所得税 Income tax }dWq=)*  
　　直接人工成本差异(direct labor variance) T>2[=J8U  
　　直接材料成本差异(direct material variance) +#lM  
　　在产品计价(work-in-process costing) 7!EBH(,z  
　　联产品成本计算(joint products costing) -ZRO@&tMD  
　　生产成本汇总程序(accumulation process of procluction cost) +'I+o5*  
　　制造费用差异(manufacturing expenses variance) ,y 2$cO_>  
　　实际成本与估计成本(actual cost and estimated cost) }%'?p<^M  
　　工资费用分配(salary costs allocation) x7jC)M<k0  
　　成本曲线(cost curve) L
Wz&YF#T-  
　　农业生产成本(agriculture production cost) ,!Z
*5  
　　原始成本和重置成本(original cost and replacement cost) ND>r#(_\  
　　工程施工成本 X[PZg{   
　　直接成本与间接成本(direct cost and indirect cost) qB0E _y)a  
　　可控成本(controllable cost) ?fUlgQ}N  
　　制造费用分配(manufacturing expenses allocation) 'rO!AcdLU  
　　理论成本与应用成本(theory cost and practice cost) 4W#vP
  
　　辅助生产成本分配(auxiliary production cost allocation) {=!b/l;@  
　　期间,费用 &eCa0s?mI  
　　成本控制程序(procedure of cost control) \]2]/=2tLd  
　　成本记录(cost entry, cost recorder cost agenda) \n8]M\<  
　　成本计算分批法(job costing method) TgmnG/Z  
　　成本计算分步法 lOuHVa*}  
　　直接人工成本差异(direct labor variance) a!<8\vzg  
　　成本控制方法(cost control method)