[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 )d_)CuUBe  
　　股本 Share capital qXCl6Yo8  
　　已归还投资 Investment returned O=G2bdY{,  
　　利润分配-其他转入 Profit appropriation - other transfer in t-3wjS1v  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 45>w=O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J9mLW}I?NW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <~<I K=n  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund P2!@^%o  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lKxv SyD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3JWHyo  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0+m"eGwTm  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9Or3X
/:o  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0`3ey*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [}+0NGgR  
　　期初未分配利润 Retained earnings, beginning of the year !f V.#9AB#  
　　资本公积-股本溢价 Capital surplus - share premium =3}@\f#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )|q,RAn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6WzE'0Nyr  
　　资本公积-股权投资准备 Capital surplus - investment reserve --dGN.*xb4  
　　资本公积-拨款转入 Capital surplus - subsidiary (3&@c!E  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation vFV->/u  
　　资本公积-其他 Capital surplus - others 9L*gxI>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve KAO}*?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve A|c
:&i  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tt6ElP|D  
　　盈余公积-储备基金 Surplus reserve - reserve fund oy;N3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )jn|+M  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment P (_:8|E  
　　主营业务收入 Sales EX='\~Dw  
　　主营业务成本 Cost of sales b^;19]/RW  
　　主营业务税金及附加 Sales tax o.Mb~8Yu  
　　营业费用 Operating expenses 1e _V@Vy  
　　管理费用 General and administrative expenses xEOR\(Z^  
　　财务费用 Financial expenses <u&uwD~A  
　　投资收益 Investment income =u
YSZR  
　　其他业务收入 Other operating income GmcxN<  
　　营业外收入 Non-operating income lva]jh2  
　　补贴收入 Subsidy income \@:pWe  
　　其他业务支出 Other operating expenses !3-mPG< ]  
　　营业外支出 Non-operating expenses 9 %,_ G.  
　　所得税 Income tax jcYI"f"~  
　　直接人工成本差异(direct labor variance) nv2Y6e}dG  
　　直接材料成本差异(direct material variance) |rq~.cA  
　　在产品计价(work-in-process costing) i/,G=yA  
　　联产品成本计算(joint products costing) Y L;ZZ2A  
　　生产成本汇总程序(accumulation process of procluction cost) (t&P.N/  
　　制造费用差异(manufacturing expenses variance) (|I0C 'Ki  
　　实际成本与估计成本(actual cost and estimated cost) w(k7nGU]  
　　工资费用分配(salary costs allocation) 3`5?Zgp  
　　成本曲线(cost curve) lF8B+  
　　农业生产成本(agriculture production cost) C' o4Su#  
　　原始成本和重置成本(original cost and replacement cost) 'B 8fc-n  
　　工程施工成本 'i%Azzv  
　　直接成本与间接成本(direct cost and indirect cost) st:[|`  
　　可控成本(controllable cost) /d0LD  
　　制造费用分配(manufacturing expenses allocation) OE}L})"  
　　理论成本与应用成本(theory cost and practice cost) t8U)za  
　　辅助生产成本分配(auxiliary production cost allocation) |*Z'WUv  
　　期间,费用 +VAfT\G2  
　　成本控制程序(procedure of cost control) &dbX>u q  
　　成本记录(cost entry, cost recorder cost agenda) H) m!)=\'  
　　成本计算分批法(job costing method) Ipb4{A&"\  
　　成本计算分步法 tJ&S&[}  
　　直接人工成本差异(direct labor variance) >M[rOu (d  
　　成本控制方法(cost control method)