[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 p ZTrh&I]  
　　股本 Share capital Gb\PubJ  
　　已归还投资 Investment returned 0~^RHb.NA8  
　　利润分配-其他转入 Profit appropriation - other transfer in ;s/<wx-C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ikV;]ox  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +lqGf  
　　利润分配-提取储备基金 Profit appropriation - reserve fund M lR~`B}m  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -;L'Jb>s76  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9D Np  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >- \bLr  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
wqF?o  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve W H/.h$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -m%`Di!E  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares OpEH4X.Z  
　　期初未分配利润 Retained earnings, beginning of the year uwSSrT  
　　资本公积-股本溢价 Capital surplus - share premium <SI|)M,, 3  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~EPVu  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ! I0xq"  
　　资本公积-股权投资准备 Capital surplus - investment reserve ggx_h  
　　资本公积-拨款转入 Capital surplus - subsidiary KaNs>[a8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation nO
L"6%q  
　　资本公积-其他 Capital surplus - others XH$r(@Z\7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve kygw}|, N  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve bT aKB-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w&aZ 97{  
　　盈余公积-储备基金 Surplus reserve - reserve fund Xi98:0<=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ZhA_d#qH  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment aLGq<6Ja  
　　主营业务收入 Sales ujX;wGje  
　　主营业务成本 Cost of sales Wjw,LwB  
　　主营业务税金及附加 Sales tax VE|l;aXi  
　　营业费用 Operating expenses #;j:;LRU  
　　管理费用 General and administrative expenses  Qw}1q!89  
　　财务费用 Financial expenses Tn#Co$<  
　　投资收益 Investment income *(F`NJ 3  
　　其他业务收入 Other operating income 1 &9|~">{C  
　　营业外收入 Non-operating income Lz'VQO1U=  
　　补贴收入 Subsidy income RDp  
　　其他业务支出 Other operating expenses QkdcW>:a7  
　　营业外支出 Non-operating expenses F+V!p4G  
　　所得税 Income tax <ukBAux,D  
　　直接人工成本差异(direct labor variance) YOD.y!.zq7  
　　直接材料成本差异(direct material variance) v\U
k?V5T  
　　在产品计价(work-in-process costing) 7#0buXBg  
　　联产品成本计算(joint products costing) zXn-E  
　　生产成本汇总程序(accumulation process of procluction cost) MIrx,d  
　　制造费用差异(manufacturing expenses variance) 27e!KG[&  
　　实际成本与估计成本(actual cost and estimated cost) N7+L@CC6T  
　　工资费用分配(salary costs allocation) E+]9!fDy<  
　　成本曲线(cost curve) go uU  
　　农业生产成本(agriculture production cost) J+u}uN@   
　　原始成本和重置成本(original cost and replacement cost) 20;9XJmjl  
　　工程施工成本 F~mIV;BP  
　　直接成本与间接成本(direct cost and indirect cost) /*mF:40M;  
　　可控成本(controllable cost) lT^su'+bk  
　　制造费用分配(manufacturing expenses allocation) R-13DVK  
　　理论成本与应用成本(theory cost and practice cost) CJ :V%|  
　　辅助生产成本分配(auxiliary production cost allocation) WEimJrAn  
　　期间,费用 Rm} ym9  
　　成本控制程序(procedure of cost control) 6}"c4^k6  
　　成本记录(cost entry, cost recorder cost agenda) 9{toPED  
　　成本计算分批法(job costing method) TN2Ln?[xU  
　　成本计算分步法 bO=|utpk  
　　直接人工成本差异(direct labor variance) !*N9PUM  
　　成本控制方法(cost control method)