[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 M`xI N~  
　　股本 Share capital J~ wu*x  
　　已归还投资 Investment returned 4}]In/yA  
　　利润分配-其他转入 Profit appropriation - other transfer in !ED,'d%J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ld=6'C8ud  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6L2Wv5C  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^b*ub(5Ot  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nyOvB#f  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~O 4@b/!4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit n%s$!R-\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?yA 2N;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -#g0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @"m+
9ZY  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @FN1o4&3  
　　期初未分配利润 Retained earnings, beginning of the year ""jl  
　　资本公积-股本溢价 Capital surplus - share premium 51'V[tI;8  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )7Oj  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?l`|j*  
　　资本公积-股权投资准备 Capital surplus - investment reserve u3 HaWf3  
　　资本公积-拨款转入 Capital surplus - subsidiary '(8} <(%  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #:
Ukv?  
　　资本公积-其他 Capital surplus - others $C8s  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N]G`]  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #*G}v%Ow/u  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'f6!a5qC  
　　盈余公积-储备基金 Surplus reserve - reserve fund Ex{;&UWm  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund mHNqzdaa  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment _;-b ZH  
　　主营业务收入 Sales VGOdJ|2]Wr  
　　主营业务成本 Cost of sales l Ng)k1  
　　主营业务税金及附加 Sales tax XL(2Qk  
　　营业费用 Operating expenses S4{\5ulr7  
　　管理费用 General and administrative expenses A$TFa:O|  
　　财务费用 Financial expenses pH0MVu(W  
　　投资收益 Investment income :{?Pq8jP  
　　其他业务收入 Other operating income Y }8HJTMB  
　　营业外收入 Non-operating income Dj w#{WR  
　　补贴收入 Subsidy income +^a@U^V  
　　其他业务支出 Other operating expenses 0:eK}tC  
　　营业外支出 Non-operating expenses RR>G}u9np  
　　所得税 Income tax M2nZ,I=l  
　　直接人工成本差异(direct labor variance) 7Ur'@wr  
　　直接材料成本差异(direct material variance) dkZ[~hEQG-  
　　在产品计价(work-in-process costing) dz?Ey~;M  
　　联产品成本计算(joint products costing) KzB9 mMrO  
　　生产成本汇总程序(accumulation process of procluction cost) +b{tk=Q:  
　　制造费用差异(manufacturing expenses variance) (-{.T  
　　实际成本与估计成本(actual cost and estimated cost) 7[8d-Sf24{  
　　工资费用分配(salary costs allocation) X{qa|6S,F  
　　成本曲线(cost curve) ?)4c!3#  
　　农业生产成本(agriculture production cost) ['I5(M@  
　　原始成本和重置成本(original cost and replacement cost) 7gt%[r M  
　　工程施工成本 ?<soX8_1  
　　直接成本与间接成本(direct cost and indirect cost) Tg v]3 0F)  
　　可控成本(controllable cost) x%RE3J-  
　　制造费用分配(manufacturing expenses allocation) u6*mHkM  
　　理论成本与应用成本(theory cost and practice cost) 8HdjZ!  
　　辅助生产成本分配(auxiliary production cost allocation) _Tf0L<A'R  
　　期间,费用 |l,0bkY@&  
　　成本控制程序(procedure of cost control) wr2F]1bh@  
　　成本记录(cost entry, cost recorder cost agenda) `_M&zN  
　　成本计算分批法(job costing method) q)]S:$?BT  
　　成本计算分步法 AaJz3oncJ  
　　直接人工成本差异(direct labor variance) %UCu
I9  
　　成本控制方法(cost control method)