[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 Xr]<v%,C  
　　股本 Share capital f!13Ob<8r  
　　已归还投资 Investment returned 9e0t  
　　利润分配-其他转入 Profit appropriation - other transfer in #iAw/a0&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :0vKt 6>Sp  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [=& tN )_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *5q_fO  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q =#@g  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KpfQ= ~'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit O%m>4OdH  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends '=cAdja  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f1 Zj:3e  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `c/mmS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rk< 3 QXv  
　　期初未分配利润 Retained earnings, beginning of the year mM\jU5P:^  
　　资本公积-股本溢价 Capital surplus - share premium a"whg~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve i1DJ0xC]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
] udH`{]  
　　资本公积-股权投资准备 Capital surplus - investment reserve h
g+0!DVx  
　　资本公积-拨款转入 Capital surplus - subsidiary /<)kI(gf  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~zyD=jxP9  
　　资本公积-其他 Capital surplus - others v<V9Z <ub  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w?"s6L3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \) vI-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5v5K}hx  
　　盈余公积-储备基金 Surplus reserve - reserve fund LNI]IITx/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund G&dz<f
 
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Oi,:
q&  
　　主营业务收入 Sales #mW#K  
　　主营业务成本 Cost of sales qTrb)95  
　　主营业务税金及附加 Sales tax Ue!~|:  
　　营业费用 Operating expenses DRmN+2I  
　　管理费用 General and administrative expenses dobqYd
4`  
　　财务费用 Financial expenses 1D2Yued  
　　投资收益 Investment income r"x/,!_E  
　　其他业务收入 Other operating income q*d@5  
　　营业外收入 Non-operating income {O  (@}  
　　补贴收入 Subsidy income V J]S"  
　　其他业务支出 Other operating expenses W'f)W4D$6  
　　营业外支出 Non-operating expenses "Is0:au+?}  
　　所得税 Income tax &ngG_y8}&  
　　直接人工成本差异(direct labor variance) nYts[f9e  
　　直接材料成本差异(direct material variance) .;jp 2^  
　　在产品计价(work-in-process costing) 0/,Dy2h  
　　联产品成本计算(joint products costing) 4NRG{FZ9  
　　生产成本汇总程序(accumulation process of procluction cost) IT0 [;eqR  
　　制造费用差异(manufacturing expenses variance) qN(,8P\90  
　　实际成本与估计成本(actual cost and estimated cost) Erq%Ck(  
　　工资费用分配(salary costs allocation) 8 CCA}lOG  
　　成本曲线(cost curve) ?b3({ P  
　　农业生产成本(agriculture production cost) t{o&$s93  
　　原始成本和重置成本(original cost and replacement cost) aT20FEZ;  
　　工程施工成本 *k<{nj@y  
　　直接成本与间接成本(direct cost and indirect cost) } DQ KfS  
　　可控成本(controllable cost) &]P1IQ  
　　制造费用分配(manufacturing expenses allocation) Pef$-3aP>E  
　　理论成本与应用成本(theory cost and practice cost) q.
Vcb!*$  
　　辅助生产成本分配(auxiliary production cost allocation)
7$|L%Sk  
　　期间,费用 ]97`=,OUg  
　　成本控制程序(procedure of cost control)  Mt   
　　成本记录(cost entry, cost recorder cost agenda) f
1TYQ?e  
　　成本计算分批法(job costing method) l_0/g^(  
　　成本计算分步法 uH=^ILN.  
　　直接人工成本差异(direct labor variance) UY`U[#  
　　成本控制方法(cost control method)