[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 FQDf?d5  
　　股本 Share capital K -U}sW  
　　已归还投资 Investment returned -)`_w^Ox  
　　利润分配-其他转入 Profit appropriation - other transfer in kt/,& oKI  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >1Z"5F7=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve XVYFyza;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (90/,@66l  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D0r viO  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (jM0YtrD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit "]+g5G  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Fm
L]|~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  p+h$]CH  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '+PKGmRW  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2X?GEO]/4  
　　期初未分配利润 Retained earnings, beginning of the year 1`&`y%c?B  
　　资本公积-股本溢价 Capital surplus - share premium 69g{o o  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Gmz^vpQ]t  
　　资本公积-接受现金捐赠 Capital surplus - cash donation w7V\_^&Id  
　　资本公积-股权投资准备 Capital surplus - investment reserve s<9g3Gh  
　　资本公积-拨款转入 Capital surplus - subsidiary m+TAaK  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation E#B-JLMGl  
　　资本公积-其他 Capital surplus - others Y^eN}@]?&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >NRppPqL  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c{1;x)L  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +xFn~b/  
　　盈余公积-储备基金 Surplus reserve - reserve fund .A2$C|a*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund b dgkA  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )>iOj50n3  
　　主营业务收入 Sales \CL8~  
　　主营业务成本 Cost of sales {>f"&I<xw  
　　主营业务税金及附加 Sales tax P!eo#b^S  
　　营业费用 Operating expenses oN7SmP_  
　　管理费用 General and administrative expenses 2r, c{Ah@D  
　　财务费用 Financial expenses #Iw(+%
D  
　　投资收益 Investment income b2m={q(s  
　　其他业务收入 Other operating income EhcJE;S)  
　　营业外收入 Non-operating income UerbNz|  
　　补贴收入 Subsidy income CL=%eSsuD  
　　其他业务支出 Other operating expenses WAa45G  
　　营业外支出 Non-operating expenses )kpEcMlR  
　　所得税 Income tax gq7tSkH@  
　　直接人工成本差异(direct labor variance) .uuhoqG0  
　　直接材料成本差异(direct material variance) ~||0lj.D  
　　在产品计价(work-in-process costing) ?[ xgt)  
　　联产品成本计算(joint products costing) !6!)H8rX  
　　生产成本汇总程序(accumulation process of procluction cost) #De>EQ%  
　　制造费用差异(manufacturing expenses variance) z5
E%*]  
　　实际成本与估计成本(actual cost and estimated cost) 5R7x%3@L  
　　工资费用分配(salary costs allocation) X0lPRk53(  
　　成本曲线(cost curve) p['RV  
　　农业生产成本(agriculture production cost) *]$B 9zVs!  
　　原始成本和重置成本(original cost and replacement cost) i\i%WiRl  
　　工程施工成本 cb}"giXQTB  
　　直接成本与间接成本(direct cost and indirect cost) "rv~I_zl  
　　可控成本(controllable cost) n|(lPbD  
　　制造费用分配(manufacturing expenses allocation) X?5{2ulrI  
　　理论成本与应用成本(theory cost and practice cost) Ar`+x5  
　　辅助生产成本分配(auxiliary production cost allocation) 9`tK9  
　　期间,费用 D)d]o&  
　　成本控制程序(procedure of cost control) sh<Q2X  
　　成本记录(cost entry, cost recorder cost agenda) IDohv[#  
　　成本计算分批法(job costing method) hbw(o  
　　成本计算分步法 m{\ & k  
　　直接人工成本差异(direct labor variance) ov6xa*'a  
　　成本控制方法(cost control method)