[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 =a=:+q g  
　　股本 Share capital [hot,\+f  
　　已归还投资 Investment returned N\.g+ W  
　　利润分配-其他转入 Profit appropriation - other transfer in XA>uCJf  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve KTmwkZcfYD  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve U
ea2WJpX  
　　利润分配-提取储备基金 Profit appropriation - reserve fund . bUmT!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lg )xQV  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~(tt.l#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Y?K?*`Pkc1  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends FwB xag:u  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Hl(W'>*oL  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0<4'pO.6Hq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0(u}z  
　　期初未分配利润 Retained earnings, beginning of the year !UPB4I  
　　资本公积-股本溢价 Capital surplus - share premium k^;/@:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u^]Gc p  
　　资本公积-接受现金捐赠 Capital surplus - cash donation bW/T}FND  
　　资本公积-股权投资准备 Capital surplus - investment reserve r7}KV| M  
　　资本公积-拨款转入 Capital surplus - subsidiary C{t}q*fG 5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <Tbl|9  
　　资本公积-其他 Capital surplus - others VE/m|3%t  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P<[) qq@;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y,jpd#Y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xqlnHf<G  
　　盈余公积-储备基金 Surplus reserve - reserve fund nI(w
7qhub  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund uhaHY`w  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `<T4
En  
　　主营业务收入 Sales KdZ=g ZSH  
　　主营业务成本 Cost of sales Cl&)#  
　　主营业务税金及附加 Sales tax f0%'4t  
　　营业费用 Operating expenses #^|2PFh5  
　　管理费用 General and administrative expenses OU]"uV<(  
　　财务费用 Financial expenses fh1-]$z`~  
　　投资收益 Investment income gwB0/$!4"  
　　其他业务收入 Other operating income C~.\2D`zy  
　　营业外收入 Non-operating income $5\sV48f  
　　补贴收入 Subsidy income oL>o*/  
　　其他业务支出 Other operating expenses 2p 7;v7)y  
　　营业外支出 Non-operating expenses Lq6nmjL  
　　所得税 Income tax \>.[QQVI"l  
　　直接人工成本差异(direct labor variance) AhjCRYk+  
　　直接材料成本差异(direct material variance) U_Mag(^-  
　　在产品计价(work-in-process costing) E/1:4 ?1 S  
　　联产品成本计算(joint products costing) xa?auv!  
　　生产成本汇总程序(accumulation process of procluction cost) u!It';j  
　　制造费用差异(manufacturing expenses variance) OQg}E@LZ  
　　实际成本与估计成本(actual cost and estimated cost) +yk0ez  
　　工资费用分配(salary costs allocation) tv`c"Pb  
　　成本曲线(cost curve) "_BWUY  
　　农业生产成本(agriculture production cost) %7\l +g,  
　　原始成本和重置成本(original cost and replacement cost) +>u 8r&Jw.  
　　工程施工成本 6y?uH;SL  
　　直接成本与间接成本(direct cost and indirect cost) 0d~?|Nv -  
　　可控成本(controllable cost) [(8s\>T  
　　制造费用分配(manufacturing expenses allocation) W_/$H_04+  
　　理论成本与应用成本(theory cost and practice cost) T|(w-)mv  
　　辅助生产成本分配(auxiliary production cost allocation) ao(Lv+   
　　期间,费用 ?e+y7K}"]  
　　成本控制程序(procedure of cost control)
m*7RC4"J  
　　成本记录(cost entry, cost recorder cost agenda) ]D2d=\  
　　成本计算分批法(job costing method) pA@R,O>zr  
　　成本计算分步法 .ubZ  
　　直接人工成本差异(direct labor variance) Y~#.otBL&  
　　成本控制方法(cost control method)