[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'w~7y!}  
　　股本 Share capital <}-[9fW  
　　已归还投资 Investment returned W R@=[G#TJ  
　　利润分配-其他转入 Profit appropriation - other transfer in LtKiJ.j
?A  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W HO;;j  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {J q[N}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund a&~_ba+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 
lk{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ddde,WJA  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit YQOdwcLG  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 78>)<$+d  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9ctvy?53H  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 24"Trg\WK[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~U`oew  
　　期初未分配利润 Retained earnings, beginning of the year `O (ec  
　　资本公积-股本溢价 Capital surplus - share premium 5Z}]d@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve uZ( I|N$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /]_T
  
　　资本公积-股权投资准备 Capital surplus - investment reserve *@=in7*c  
　　资本公积-拨款转入 Capital surplus - subsidiary ARAC'F0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8RWfv}:X  
　　资本公积-其他 Capital surplus - others 6H67$?jMyJ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LY2oBX@fC  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +9G GC  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #k8bZ?*:  
　　盈余公积-储备基金 Surplus reserve - reserve fund IW3ZHmrpA  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund EZaWEW  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )ALPMmlRs  
　　主营业务收入 Sales Mit,X  
　　主营业务成本 Cost of sales X=_pQ+j`^  
　　主营业务税金及附加 Sales tax !Uz{dFJf;  
　　营业费用 Operating expenses "P HkbU  
　　管理费用 General and administrative expenses PHl{pE*  
　　财务费用 Financial expenses b{<qt}
)  
　　投资收益 Investment income D_ xPa  
　　其他业务收入 Other operating income #pP4\n-~hU  
　　营业外收入 Non-operating income jW*|Mu>2  
　　补贴收入 Subsidy income ?|'+5$  
　　其他业务支出 Other operating expenses IY6DZP  
　　营业外支出 Non-operating expenses 5=tvB,Ux4  
　　所得税 Income tax 3^ ~M7=k  
　　直接人工成本差异(direct labor variance) 5G=<2;  
　　直接材料成本差异(direct material variance) }r$&"wYM  
　　在产品计价(work-in-process costing) ~4h<nc  
　　联产品成本计算(joint products costing) )z-)S  
　　生产成本汇总程序(accumulation process of procluction cost) 4s nL((  
　　制造费用差异(manufacturing expenses variance) r2}u\U4>  
　　实际成本与估计成本(actual cost and estimated cost) HQ ~`ha.  
　　工资费用分配(salary costs allocation) ,dn9tY3  
　　成本曲线(cost curve) occ^bq  
　　农业生产成本(agriculture production cost) #j -
bT4!  
　　原始成本和重置成本(original cost and replacement cost) $X8(OS5d'  
　　工程施工成本 >c%OnA,3  
　　直接成本与间接成本(direct cost and indirect cost) j_*$Av
y  
　　可控成本(controllable cost) O6Bs!0,  
　　制造费用分配(manufacturing expenses allocation) S[
,!  
　　理论成本与应用成本(theory cost and practice cost) 
; q]Jm  
　　辅助生产成本分配(auxiliary production cost allocation) [ qt hn[3  
　　期间,费用 <<`*o[^L  
　　成本控制程序(procedure of cost control) eznt "Rr2  
　　成本记录(cost entry, cost recorder cost agenda) 3~Od2nk(x  
　　成本计算分批法(job costing method) `v3WJ>Q!N?  
　　成本计算分步法 F8M&.TE_3  
　　直接人工成本差异(direct labor variance) vdw5T&Q{{C  
　　成本控制方法(cost control method)