[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 }MHCd)78b  
　　股本 Share capital Mi/&f   
　　已归还投资 Investment returned r9 !Tug*>m  
　　利润分配-其他转入 Profit appropriation - other transfer in 6bBB/yd  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (Nx;0"5IX  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve k[HAkB \{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )w0AC"2O~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?84 s4BpV1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @ ]/AjjLt  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A@sZ14+f  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends /C4^<
k\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve EpFQ|.mQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D
M}YJ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares p\JfFfC  
　　期初未分配利润 Retained earnings, beginning of the year T)Y=zIQ1]7  
　　资本公积-股本溢价 Capital surplus - share premium OnK~
3j  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #@"<:!?z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  \o/n  
　　资本公积-股权投资准备 Capital surplus - investment reserve I+dbZBX  
　　资本公积-拨款转入 Capital surplus - subsidiary qt;y2gf=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation FxVZ[R  
　　资本公积-其他 Capital surplus - others rwG CUo6Z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `g6h9GC
6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :@!ic
<p  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T+<A`k: -  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~Q>_uw}g#  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !X<~-G2)l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;d'Z|H;  
　　主营业务收入 Sales aMvI?y {  
　　主营业务成本 Cost of sales E[bd@[N 8  
　　主营业务税金及附加 Sales tax 7g(F#T?;'  
　　营业费用 Operating expenses a)#1{JaoY  
　　管理费用 General and administrative expenses tX"Th'Qi  
　　财务费用 Financial expenses 3l3'bw2  
　　投资收益 Investment income !}
r% u."  
　　其他业务收入 Other operating income E Kz'&Gu  
　　营业外收入 Non-operating income ]f_6 '|5A  
　　补贴收入 Subsidy income I<8sI%,s  
　　其他业务支出 Other operating expenses 8G5m{XTS(  
　　营业外支出 Non-operating expenses M>>qn_yq4  
　　所得税 Income tax K%X^n>O7C  
　　直接人工成本差异(direct labor variance) Tp9-niW  
　　直接材料成本差异(direct material variance) i![ dPM  
　　在产品计价(work-in-process costing) zBJ7(zh!  
　　联产品成本计算(joint products costing) gW1 b~( fD  
　　生产成本汇总程序(accumulation process of procluction cost) |R#"Th6mH!  
　　制造费用差异(manufacturing expenses variance) 3neIR@W  
　　实际成本与估计成本(actual cost and estimated cost) ZJ 77[  
　　工资费用分配(salary costs allocation) lME)?LOI  
　　成本曲线(cost curve) i6 (a@KRY  
　　农业生产成本(agriculture production cost) 1s{^X -  
　　原始成本和重置成本(original cost and replacement cost) \ ;mH(-  
　　工程施工成本 Sf,R^9#|  
　　直接成本与间接成本(direct cost and indirect cost) BZXUwqEh  
　　可控成本(controllable cost) jvV9eA:zl  
　　制造费用分配(manufacturing expenses allocation) +5&wOgx  
　　理论成本与应用成本(theory cost and practice cost) _+^ 2^TW  
　　辅助生产成本分配(auxiliary production cost allocation) 0sh/|`\  
　　期间,费用 l$jxLZ  
　　成本控制程序(procedure of cost control) }oKG}wgY  
　　成本记录(cost entry, cost recorder cost agenda) {|yob4N  
　　成本计算分批法(job costing method) ryc & n5  
　　成本计算分步法 {vN}<f`  
　　直接人工成本差异(direct labor variance) QlHd,w  
　　成本控制方法(cost control method)