[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 |gwGCa+  
　　股本 Share capital 4#&w-W  
　　已归还投资 Investment returned #m 6W7_  
　　利润分配-其他转入 Profit appropriation - other transfer in z *~rd2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5{\;7(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7$A=|/'nSA  
　　利润分配-提取储备基金 Profit appropriation - reserve fund J5L[)Gd)D  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ot; ]?M  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~n{lu'SIX2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -oB`v'  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ueu=$.^;g  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve VX,@Gp_'m  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $LHF=tYS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Gi Max  
　　期初未分配利润 Retained earnings, beginning of the year Y=(%t:#_  
　　资本公积-股本溢价 Capital surplus - share premium miEf<<L#z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZeE(gtM  
　　资本公积-接受现金捐赠 Capital surplus - cash donation @q<d^]po  
　　资本公积-股权投资准备 Capital surplus - investment reserve <ql:n  
　　资本公积-拨款转入 Capital surplus - subsidiary iL;{]A'0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation JVq`v#8  
　　资本公积-其他 Capital surplus - others EE,C@d!*k7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hO..
j  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?V$@2vBVX4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6(-c$d`C.0  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5@yBUwMSj  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 41#YtZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 22gh,e2o  
　　主营业务收入 Sales ^)S<Ha  
　　主营业务成本 Cost of sales K(heeZUt  
　　主营业务税金及附加 Sales tax z2god 1"  
　　营业费用 Operating expenses }-%:!*bLj  
　　管理费用 General and administrative expenses (F'?c1  
　　财务费用 Financial expenses [WBU_  
　　投资收益 Investment income ?7Skk  
　　其他业务收入 Other operating income ggHz-oNY  
　　营业外收入 Non-operating income (tzfyZ M  
　　补贴收入 Subsidy income of0hJR  
　　其他业务支出 Other operating expenses eGi|S'L'  
　　营业外支出 Non-operating expenses C)|#z/"  
　　所得税 Income tax XE
?,)8  
　　直接人工成本差异(direct labor variance) FcmL4^s.`  
　　直接材料成本差异(direct material variance) ^=,N] j  
　　在产品计价(work-in-process costing) LhQidvCNJ  
　　联产品成本计算(joint products costing) !Tu4V\^~A  
　　生产成本汇总程序(accumulation process of procluction cost) Na{&aqdz  
　　制造费用差异(manufacturing expenses variance) v0
,&wdi  
　　实际成本与估计成本(actual cost and estimated cost) DP=\FG"}x  
　　工资费用分配(salary costs allocation) +Q&CIo  
　　成本曲线(cost curve) Q)ZbnR2Z8  
　　农业生产成本(agriculture production cost) {z *`* O@  
　　原始成本和重置成本(original cost and replacement cost) 7^n{BsN
 
　　工程施工成本 lCK|PY*  
　　直接成本与间接成本(direct cost and indirect cost) M =6  
　　可控成本(controllable cost) dY'>'1>P 9  
　　制造费用分配(manufacturing expenses allocation) [A46WF>L  
　　理论成本与应用成本(theory cost and practice cost) R\:t 73  
　　辅助生产成本分配(auxiliary production cost allocation) 3?-2~s3gp  
　　期间,费用 GdtR /1  
　　成本控制程序(procedure of cost control) y3!#*NU
 
　　成本记录(cost entry, cost recorder cost agenda) D}L4uz?  
　　成本计算分批法(job costing method) CV7%ud]E  
　　成本计算分步法 Vho^a:Z9}W  
　　直接人工成本差异(direct labor variance) zJT,Hv .  
　　成本控制方法(cost control method)