[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 w*#TS8 \  
　　股本 Share capital t
G{e(  
　　已归还投资 Investment returned *G>V`||RW  
　　利润分配-其他转入 Profit appropriation - other transfer in <74q]C
 
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1Qhx$If~  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o9q%=/@,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (3{'GX2c  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pk: ruf`)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |@Q(~[It  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 4xe:+sA.N  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q*(]&qr"E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H<X4R  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w v9s{I{P  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~9h6"0K!  
　　期初未分配利润 Retained earnings, beginning of the year 7ABHgw~?8r  
　　资本公积-股本溢价 Capital surplus - share premium OA4NXl'  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @<W"$_r-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  -NiFO  
　　资本公积-股权投资准备 Capital surplus - investment reserve 3vQ?vS|2  
　　资本公积-拨款转入 Capital surplus - subsidiary |KplbU0iC  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation cS4e}\q,  
　　资本公积-其他 Capital surplus - others o=q N+-N  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %q2dpzNW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve L.l"'=M  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]/JE#  
　　盈余公积-储备基金 Surplus reserve - reserve fund oel3H5Nz  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y]&HU) u  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (.<Gde#  
　　主营业务收入 Sales Xb)XV$0  
　　主营业务成本 Cost of sales  wf6ZzG:  
　　主营业务税金及附加 Sales tax 1S
0GjR  
　　营业费用 Operating expenses u9N?B* &{  
　　管理费用 General and administrative expenses }1N)3~  
　　财务费用 Financial expenses EOVHTDkKf  
　　投资收益 Investment income H]}Iw5Z  
　　其他业务收入 Other operating income ) ;-AT^  
　　营业外收入 Non-operating income O0WzDD  
　　补贴收入 Subsidy income F3,hx  
　　其他业务支出 Other operating expenses `r+e!o  
　　营业外支出 Non-operating expenses O`OntYwa>  
　　所得税 Income tax r,[vXxMy(;  
　　直接人工成本差异(direct labor variance) 7 82NiVed  
　　直接材料成本差异(direct material variance) >6r&VZu*n  
　　在产品计价(work-in-process costing) Z&JW}''n|F  
　　联产品成本计算(joint products costing) Yt0 l'B%[u  
　　生产成本汇总程序(accumulation process of procluction cost) YUM%3  
　　制造费用差异(manufacturing expenses variance) S>*i^If  
　　实际成本与估计成本(actual cost and estimated cost)  c.KpXY  
　　工资费用分配(salary costs allocation) d[-w&[iy  
　　成本曲线(cost curve) !Lk|eGd*  
　　农业生产成本(agriculture production cost) M!!W>A@T[g  
　　原始成本和重置成本(original cost and replacement cost) l'B`f)  
　　工程施工成本 5<,}^4wWZ  
　　直接成本与间接成本(direct cost and indirect cost) 19bP0y  
　　可控成本(controllable cost) + :iNoDz  
　　制造费用分配(manufacturing expenses allocation) A5!f#  
　　理论成本与应用成本(theory cost and practice cost) uDQ d48>  
　　辅助生产成本分配(auxiliary production cost allocation) -'5:Cq  
　　期间,费用 42ttmN1F  
　　成本控制程序(procedure of cost control) !OPa `kSh
 
　　成本记录(cost entry, cost recorder cost agenda) TP'EdzAT  
　　成本计算分批法(job costing method) iN<&  
　　成本计算分步法 y5BNHweaRb  
　　直接人工成本差异(direct labor variance) o_bj@X  
　　成本控制方法(cost control method)