[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  joBS{]  
　　股本 Share capital v Q51-.g  
　　已归还投资 Investment returned o]DYS,v  
　　利润分配-其他转入 Profit appropriation - other transfer in 5><T#0W?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o8X? 1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NwN3T]W  
　　利润分配-提取储备基金 Profit appropriation - reserve fund gu"@*,hL  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6x;!E&<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G_`Ae%'h  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Xc$Zkfmms  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _%u t#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "hnvND4=  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !j /54,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 89j*uT  
　　期初未分配利润 Retained earnings, beginning of the year ? &=JGk^eJ  
　　资本公积-股本溢价 Capital surplus - share premium q1Ad"r
m  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0ev='v8?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +DaKP)H\:  
　　资本公积-股权投资准备 Capital surplus - investment reserve c8Nl$|B  
　　资本公积-拨款转入 Capital surplus - subsidiary ]wwNmmE  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation mFmx
Ev  
　　资本公积-其他 Capital surplus - others _UV_ n!R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (9{qT>eJg=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pV O{7I  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >T)tAZ?WK  
　　盈余公积-储备基金 Surplus reserve - reserve fund LqLhZBU9  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QjKh#sU&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2(5/#$t  
　　主营业务收入 Sales rv c%[HfW;  
　　主营业务成本 Cost of sales VRTJKi  
　　主营业务税金及附加 Sales tax WmkCV+thA  
　　营业费用 Operating expenses ??f,(om  
　　管理费用 General and administrative expenses S`
Z[MNY  
　　财务费用 Financial expenses ~UHjc0  
　　投资收益 Investment income Dutc#?bT  
　　其他业务收入 Other operating income ;I*N%a TK  
　　营业外收入 Non-operating income s>)?MB*vb  
　　补贴收入 Subsidy income N'CWSf.e  
　　其他业务支出 Other operating expenses {Wndp%  
　　营业外支出 Non-operating expenses y>cLG5v  
　　所得税 Income tax ' g d=\gV  
　　直接人工成本差异(direct labor variance) 5uV_Pkb?8  
　　直接材料成本差异(direct material variance) -EP(/CS!  
　　在产品计价(work-in-process costing) *'*n}fM  
　　联产品成本计算(joint products costing) |;\pAZ2  
　　生产成本汇总程序(accumulation process of procluction cost) xd\ml 37~  
　　制造费用差异(manufacturing expenses variance) i -9W8A  
　　实际成本与估计成本(actual cost and estimated cost) qHvU4v  
　　工资费用分配(salary costs allocation) {|'NpV  
　　成本曲线(cost curve) B4*uS (  
　　农业生产成本(agriculture production cost) ,~/WYw<o  
　　原始成本和重置成本(original cost and replacement cost) Q.fUpa v  
　　工程施工成本 S$gLL kD1  
　　直接成本与间接成本(direct cost and indirect cost) +F.@n_}p-I  
　　可控成本(controllable cost) uw/N`u  
　　制造费用分配(manufacturing expenses allocation) 9z`72(  
　　理论成本与应用成本(theory cost and practice cost) UCj:]!P  
　　辅助生产成本分配(auxiliary production cost allocation) hiv {A9a?  
　　期间,费用 $)~:H-  
　　成本控制程序(procedure of cost control) \58bz<u"  
　　成本记录(cost entry, cost recorder cost agenda) >f4[OBc  
　　成本计算分批法(job costing method) uzT+,  
　　成本计算分步法 SAdo9m'  
　　直接人工成本差异(direct labor variance) ,f@j4*)  
　　成本控制方法(cost control method)