[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 L1i> %5:g  
　　股本 Share capital cEu98nP  
　　已归还投资 Investment returned iNSJO
S  
　　利润分配-其他转入 Profit appropriation - other transfer in Mv=;+?z!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T9?_ `h  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y%@'a~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund v4aGL<SO  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]XyJ7esg  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q%9oGYjvQ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit gHshG;z*  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends B=|sLs`I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Cz)D3Df^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B=`!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S:QEHd_C  
　　期初未分配利润 Retained earnings, beginning of the year r |/9Dn%  
　　资本公积-股本溢价 Capital surplus - share premium S~Q";C[&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `,[ c??h  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Z9I./s9  
　　资本公积-股权投资准备 Capital surplus - investment reserve _Hk`e}}  
　　资本公积-拨款转入 Capital surplus - subsidiary O~VUViS6$  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation r1]^#&V;MC  
　　资本公积-其他 Capital surplus - others zu%pr 95U  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >0oc=9H8  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &t Im  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _P:P5H8  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9qA_5x%"%u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund LlJvuQ 28  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment WAbhBA  
　　主营业务收入 Sales ,P+&-}gn9  
　　主营业务成本 Cost of sales f?6=H^_>  
　　主营业务税金及附加 Sales tax [&:oS35O  
　　营业费用 Operating expenses C7PiuL?  
　　管理费用 General and administrative expenses /o2eKx  
　　财务费用 Financial expenses i1C'  
　　投资收益 Investment income 3Y8 V?* 1|  
　　其他业务收入 Other operating income J4i0+u  
　　营业外收入 Non-operating income @gOgs  
　　补贴收入 Subsidy income dmO|PswW  
　　其他业务支出 Other operating expenses \Wk$>?+#@  
　　营业外支出 Non-operating expenses T9 A5L"-6T  
　　所得税 Income tax -j,o:ng0  
　　直接人工成本差异(direct labor variance) f WXzK<  
　　直接材料成本差异(direct material variance) -=w.tJD  
　　在产品计价(work-in-process costing) X1"nq]chGy  
　　联产品成本计算(joint products costing) K]l)z* I  
　　生产成本汇总程序(accumulation process of procluction cost) yS""*8/  
　　制造费用差异(manufacturing expenses variance) hCgNS1%4  
　　实际成本与估计成本(actual cost and estimated cost) 5`Bb0=j  
　　工资费用分配(salary costs allocation) 8TZe=sD~cr  
　　成本曲线(cost curve) `g~-5Z~J  
　　农业生产成本(agriculture production cost) ZSNg^)cN  
　　原始成本和重置成本(original cost and replacement cost) vY6
|V$  
　　工程施工成本 Tp7?:YY|  
　　直接成本与间接成本(direct cost and indirect cost) ;Mz]uk  
　　可控成本(controllable cost) NO1PGen  
　　制造费用分配(manufacturing expenses allocation) J98K:SAR  
　　理论成本与应用成本(theory cost and practice cost) "`k[4C  
　　辅助生产成本分配(auxiliary production cost allocation) (hoqLL\}k  
　　期间,费用 6 FE[snw  
　　成本控制程序(procedure of cost control) wHmEt ORo  
　　成本记录(cost entry, cost recorder cost agenda)  e+mD$(h  
　　成本计算分批法(job costing method) w'! gLta  
　　成本计算分步法 fu/c)D6u*m  
　　直接人工成本差异(direct labor variance) -_3.]o/J  
　　成本控制方法(cost control method)