[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 _TUt9}  
　　股本 Share capital Z,c,G2D  
　　已归还投资 Investment returned
h{}mBQl  
　　利润分配-其他转入 Profit appropriation - other transfer in ?Pwx~[<1""  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3ta$L"a  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b@t5`Y-+K  
　　利润分配-提取储备基金 Profit appropriation - reserve fund -fgC"2H  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F_ 7H!F  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y/? &pKH^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit m7=1%6FN3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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q+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9Bdt(}0A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mxFn7.|r~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares zTo8OPr  
　　期初未分配利润 Retained earnings, beginning of the year p T[gdhc  
　　资本公积-股本溢价 Capital surplus - share premium bm}6{28R  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sT1&e5 `W  
　　资本公积-接受现金捐赠 Capital surplus - cash donation s?3i)Ymr  
　　资本公积-股权投资准备 Capital surplus - investment reserve RGD
]8mw  
　　资本公积-拨款转入 Capital surplus - subsidiary PzZZ>7_6S  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation k$Rnj`*^  
　　资本公积-其他 Capital surplus - others }:z5t,u6  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .wK1El{bf  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^1jk$$f  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YCy22@C  
　　盈余公积-储备基金 Surplus reserve - reserve fund Rt(J/%;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +VU4s$w6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  >0Ev#cX4  
　　主营业务收入 Sales {13!vS%5  
　　主营业务成本 Cost of sales b!$}ma;B  
　　主营业务税金及附加 Sales tax ~VTs:h  
　　营业费用 Operating expenses Qbeeq6  
　　管理费用 General and administrative expenses zzZg$9PT[  
　　财务费用 Financial expenses 9.M{M06;  
　　投资收益 Investment income 6'OO-o  
　　其他业务收入 Other operating income Eff\Aq{  
　　营业外收入 Non-operating income LH]CUfUrUE  
　　补贴收入 Subsidy income ~ eN8|SR  
　　其他业务支出 Other operating expenses Vf-5&S&9  
　　营业外支出 Non-operating expenses jN/C'\QL  
　　所得税 Income tax )%Y IGV; &  
　　直接人工成本差异(direct labor variance) $E(XjuS  
　　直接材料成本差异(direct material variance) vt]F U<  
　　在产品计价(work-in-process costing) .
d q "k  
　　联产品成本计算(joint products costing) BH@b1}  
　　生产成本汇总程序(accumulation process of procluction cost) 0y%L-:/c|  
　　制造费用差异(manufacturing expenses variance) Vm8D"I5i  
　　实际成本与估计成本(actual cost and estimated cost) !rTmR@e$/  
　　工资费用分配(salary costs allocation) |$hgT K[L  
　　成本曲线(cost curve) u/AT-er;  
　　农业生产成本(agriculture production cost) ^uaFg`S  
　　原始成本和重置成本(original cost and replacement cost) 8SnS~._9  
　　工程施工成本 [cU,!={  
　　直接成本与间接成本(direct cost and indirect cost) 
_zC (J  
　　可控成本(controllable cost) @qK<T  
　　制造费用分配(manufacturing expenses allocation) iRV;Fks  
　　理论成本与应用成本(theory cost and practice cost) 3vJ12=  
　　辅助生产成本分配(auxiliary production cost allocation)
0H = 9@  
　　期间,费用 eZF'Ck
y  
　　成本控制程序(procedure of cost control) K5ZnS`c;  
　　成本记录(cost entry, cost recorder cost agenda) e^e$mtI  
　　成本计算分批法(job costing method) +T _ p8W+j  
　　成本计算分步法 ;G
m>O7"|@  
　　直接人工成本差异(direct labor variance) A['uD<4b  
　　成本控制方法(cost control method)