[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 lpi"@3  
　　股本 Share capital &%J{uRp  
　　已归还投资 Investment returned `IN!#b+Eo  
　　利润分配-其他转入 Profit appropriation - other transfer in i)l0[FNI}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y9BQLu4F  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve EBhdP  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [;m@A\F  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :'h$]p%  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .0dGS  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit %/dOV[/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3f=ZNJ>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve av'D
yNW\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `2>p#`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]m_x;5s $  
　　期初未分配利润 Retained earnings, beginning of the year mG)5xD  
　　资本公积-股本溢价 Capital surplus - share premium .!q_jl%U  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /xX7:U b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8Z!%rS  
　　资本公积-股权投资准备 Capital surplus - investment reserve RvG=GJJ9  
　　资本公积-拨款转入 Capital surplus - subsidiary Q{~g<G  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <NZPLo F  
　　资本公积-其他 Capital surplus - others tE%g)hL-  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d==0 @`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [%k8l~ 6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \.2i?<BC  
　　盈余公积-储备基金 Surplus reserve - reserve fund =A!oLe$%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A%#M#hD/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment l/k-`LeW  
　　主营业务收入 Sales 6B]=\H  
　　主营业务成本 Cost of sales ~d7t\
S  
　　主营业务税金及附加 Sales tax k
A=5Kc  
　　营业费用 Operating expenses aOvqk ^  
　　管理费用 General and administrative expenses 2G.y.#W  
　　财务费用 Financial expenses 3$hIc)  
　　投资收益 Investment income AL":j6!OQ  
　　其他业务收入 Other operating income &G2&OFAr]q  
　　营业外收入 Non-operating income 1$RJzHS  
　　补贴收入 Subsidy income & ~2m@X(o  
　　其他业务支出 Other operating expenses 6uD<E  
　　营业外支出 Non-operating expenses %NQ mV_1  
　　所得税 Income tax MK3h~`is  
　　直接人工成本差异(direct labor variance) rC@VMe|0  
　　直接材料成本差异(direct material variance) =%8 yEb*5#  
　　在产品计价(work-in-process costing) a~Dk@>+P>  
　　联产品成本计算(joint products costing) et5lfj  
　　生产成本汇总程序(accumulation process of procluction cost) k, N{  
　　制造费用差异(manufacturing expenses variance) .B~}hjOZK  
　　实际成本与估计成本(actual cost and estimated cost)
DpggZ|
J  
　　工资费用分配(salary costs allocation) E5i5gE"\  
　　成本曲线(cost curve) ?OW!D?  
　　农业生产成本(agriculture production cost) ]Ea-MeH  
　　原始成本和重置成本(original cost and replacement cost) 4T3Z9KD!8  
　　工程施工成本 U4*u|A  
　　直接成本与间接成本(direct cost and indirect cost) J 2}poNmm  
　　可控成本(controllable cost) M|c_P)7ym  
　　制造费用分配(manufacturing expenses allocation) A6[FH\f  
　　理论成本与应用成本(theory cost and practice cost) R'sNMWM  
　　辅助生产成本分配(auxiliary production cost allocation) 2|x !~e.  
　　期间,费用 }E ]l4N2  
　　成本控制程序(procedure of cost control) ;8oe-xS\+  
　　成本记录(cost entry, cost recorder cost agenda) IP/%=m)\%  
　　成本计算分批法(job costing method) a0hBF4+6  
　　成本计算分步法 q\@_L.tc[  
　　直接人工成本差异(direct labor variance) u<8b5An;  
　　成本控制方法(cost control method)