[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 .yoH/2h  
　　股本 Share capital fBU`k_  
　　已归还投资 Investment returned 'NW
fBJm  
　　利润分配-其他转入 Profit appropriation - other transfer in /p/]t,-j2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tm|ZBM  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ld[I}88$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund xVw9v6@`h  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 34f?6K1c  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (Lbbc+1m  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]_)yIi"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends y\/1/WjBn  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H%[eV8  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .#EF LXs  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l|u>Tb|V  
　　期初未分配利润 Retained earnings, beginning of the year })'B<vq  
　　资本公积-股本溢价 Capital surplus - share premium !Z1@}`V&;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ncaT?~u j  
　　资本公积-接受现金捐赠 Capital surplus - cash donation wi!?BCseq  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9=s<Ld   
　　资本公积-拨款转入 Capital surplus - subsidiary N:^n('U&j  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )~X2 &^orW  
　　资本公积-其他 Capital surplus - others ?w$kue  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qv-8)MSr  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t$`r4Lb9/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %[GsD9_-  
　　盈余公积-储备基金 Surplus reserve - reserve fund |44Ploz2b  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund (O\)_#-D
 
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <;lkUU(WT2  
　　主营业务收入 Sales [ |v][Hwv  
　　主营业务成本 Cost of sales (|2t# 'm  
　　主营业务税金及附加 Sales tax ."g`3tVK  
　　营业费用 Operating expenses Z*F3G#A  
　　管理费用 General and administrative expenses Lw1Yvtn  
　　财务费用 Financial expenses <]o x;-56  
　　投资收益 Investment income )Om*@;r(  
　　其他业务收入 Other operating income 7 W5@TWM  
　　营业外收入 Non-operating income 28-RC>,@}  
　　补贴收入 Subsidy income EAUEQk?9  
　　其他业务支出 Other operating expenses VG5i{1 0  
　　营业外支出 Non-operating expenses _T60;ZI+^  
　　所得税 Income tax  8$=n j  
　　直接人工成本差异(direct labor variance) ]U+LJOb  
　　直接材料成本差异(direct material variance) IW5,
7 .  
　　在产品计价(work-in-process costing) ibcRU y0%  
　　联产品成本计算(joint products costing) Y/F6\oh  
　　生产成本汇总程序(accumulation process of procluction cost) a .#)G[*  
　　制造费用差异(manufacturing expenses variance) /'SNw?&  
　　实际成本与估计成本(actual cost and estimated cost) 3<Lx&p~%T  
　　工资费用分配(salary costs allocation) poE0{HOU  
　　成本曲线(cost curve)
~g91Pr   
　　农业生产成本(agriculture production cost) XPc^Tq  
　　原始成本和重置成本(original cost and replacement cost) Lj({[H7D!  
　　工程施工成本 @FAA2d  
　　直接成本与间接成本(direct cost and indirect cost) Xg6Jh``  
　　可控成本(controllable cost) 6jaEv#  
　　制造费用分配(manufacturing expenses allocation) }J}-//[A  
　　理论成本与应用成本(theory cost and practice cost) 9 ql~q  
　　辅助生产成本分配(auxiliary production cost allocation) t9l
Pb_70  
　　期间,费用 U gat1Pz  
　　成本控制程序(procedure of cost control) 70?\ugxA  
　　成本记录(cost entry, cost recorder cost agenda) Z-%\ <zT  
　　成本计算分批法(job costing method) =IZT(8  
　　成本计算分步法 '@v\{ l  
　　直接人工成本差异(direct labor variance) #
~]zhHI  
　　成本控制方法(cost control method)