[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 jtWI@04o09  
　　股本 Share capital _SS6@`X  
　　已归还投资 Investment returned S9Kay'.aJ(  
　　利润分配-其他转入 Profit appropriation - other transfer in r{~K8!=oU]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]s
tAC3  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;D5B$ @W>  
　　利润分配-提取储备基金 Profit appropriation - reserve fund VU>s{_|{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *.ffyBI*~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .F
=15A  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?&Y3Fr)%  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]#
hT!VOd  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oh{!u!L`]  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kTQ`$V(>&  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @nN+F,phx  
　　期初未分配利润 Retained earnings, beginning of the year #+Lo&%p#3  
　　资本公积-股本溢价 Capital surplus - share premium 54 8w v  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -Kt36:|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?k4O)?28  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7{oG4X!  
　　资本公积-拨款转入 Capital surplus - subsidiary >mI-h  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation >iP>v`J  
　　资本公积-其他 Capital surplus - others "HR &Rf k  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X~RET[L2  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve O
2{_:B>K[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YW"?Fy  
　　盈余公积-储备基金 Surplus reserve - reserve fund o?P(Fuf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _:om(gL  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6.tppAO+  
　　主营业务收入 Sales jr"~  
　　主营业务成本 Cost of sales (mHFyEG  
　　主营业务税金及附加 Sales tax /IVw}:G  
　　营业费用 Operating expenses Yg %V  
　　管理费用 General and administrative expenses |::kC3=  
　　财务费用 Financial expenses Ki-CJy  
　　投资收益 Investment income }vO^%Gd  
　　其他业务收入 Other operating income Y VTY{>
Q  
　　营业外收入 Non-operating income GpF,=:  
　　补贴收入 Subsidy income 2q# t/oN3T  
　　其他业务支出 Other operating expenses xtU)3I=F%  
　　营业外支出 Non-operating expenses =_cWCl^5  
　　所得税 Income tax uXeBOLC  
　　直接人工成本差异(direct labor variance) ^~MHxF5d  
　　直接材料成本差异(direct material variance) w`1qx;/!  
　　在产品计价(work-in-process costing) > ^3xBI:Q  
　　联产品成本计算(joint products costing) fE)+9!  
　　生产成本汇总程序(accumulation process of procluction cost) Xu HJy  
　　制造费用差异(manufacturing expenses variance) D4[5}NYU  
　　实际成本与估计成本(actual cost and estimated cost) ]5td,2E
C  
　　工资费用分配(salary costs allocation) KnZm(c9+  
　　成本曲线(cost curve) u4o%qK  
　　农业生产成本(agriculture production cost) 0y'34}  
　　原始成本和重置成本(original cost and replacement cost) Iu0K#.s_  
　　工程施工成本 Tjure]wQz  
　　直接成本与间接成本(direct cost and indirect cost) iG!MIt*  
　　可控成本(controllable cost) WP^%[?S2  
　　制造费用分配(manufacturing expenses allocation) iCk34C7  
　　理论成本与应用成本(theory cost and practice cost) U$VT
k  
　　辅助生产成本分配(auxiliary production cost allocation) TdD-# |5  
　　期间,费用 >!? f6 {\|  
　　成本控制程序(procedure of cost control) u[2R>=  
　　成本记录(cost entry, cost recorder cost agenda) XA9$n_|bw  
　　成本计算分批法(job costing method) n EOhN  
　　成本计算分步法 pSq\3Hp]Q  
　　直接人工成本差异(direct labor variance) pS%,wjb&P  
　　成本控制方法(cost control method)