[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 c_vj't  
　　股本 Share capital ;v*$6DIC5  
　　已归还投资 Investment returned <eI7xifD  
　　利润分配-其他转入 Profit appropriation - other transfer in Tg)Fr)  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )9{?C4NQ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |:L<Ko  
　　利润分配-提取储备基金 Profit appropriation - reserve fund TY5<hPU=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M E4MZt:>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r,!7TuBl  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit JrQ*.lJj  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3[pA:Z+xx  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;WO/xA-#  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HB
V~`0O$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "!9~77  
　　期初未分配利润 Retained earnings, beginning of the year `oXUVr  
　　资本公积-股本溢价 Capital surplus - share premium a>(LFpVk}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +_3>T''_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation z2A7:[  
　　资本公积-股权投资准备 Capital surplus - investment reserve wJ/k\  
　　资本公积-拨款转入 Capital surplus - subsidiary AhiZ0W"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation v| <Dc8i+  
　　资本公积-其他 Capital surplus - others m .l
e' &  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =YR/X@&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2_ <  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b6'%nR*f  
　　盈余公积-储备基金 Surplus reserve - reserve fund @G~T&6E!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund o{(-jhR  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment c{ +Y$  
　　主营业务收入 Sales [^
A93F  
　　主营业务成本 Cost of sales kQRNVdiz  
　　主营业务税金及附加 Sales tax O\q|b#q}/  
　　营业费用 Operating expenses w*eO9k  
　　管理费用 General and administrative expenses Xd!=1::  
　　财务费用 Financial expenses S/"-x{Gc2v  
　　投资收益 Investment income ahU\(=  
　　其他业务收入 Other operating income L*6Tz'Qp  
　　营业外收入 Non-operating income A=Q"IdK  
　　补贴收入 Subsidy income hS OAjS  
　　其他业务支出 Other operating expenses &D\~-fOGb  
　　营业外支出 Non-operating expenses N^Xb_jg;J  
　　所得税 Income tax {()8 Wr  
　　直接人工成本差异(direct labor variance) C6Ap  4  
　　直接材料成本差异(direct material variance) Q >cLGdzO  
　　在产品计价(work-in-process costing) LZqx6~]O  
　　联产品成本计算(joint products costing) >t.2!Z_RQ  
　　生产成本汇总程序(accumulation process of procluction cost) _1VtVfiZ{  
　　制造费用差异(manufacturing expenses variance) M@[{j  
　　实际成本与估计成本(actual cost and estimated cost) /~'ZtxA  
　　工资费用分配(salary costs allocation) B-
N  
　　成本曲线(cost curve) =mxmJFA  
　　农业生产成本(agriculture production cost) C%85Aq*4  
　　原始成本和重置成本(original cost and replacement cost) N5Eb.a9S  
　　工程施工成本 t \kI( G  
　　直接成本与间接成本(direct cost and indirect cost) ZXsm9  
　　可控成本(controllable cost) MW=2GhD=  
　　制造费用分配(manufacturing expenses allocation) 4 (B{-cK  
　　理论成本与应用成本(theory cost and practice cost) -\:pbR
  
　　辅助生产成本分配(auxiliary production cost allocation) rQC{"hS1  
　　期间,费用 hub1rY|No  
　　成本控制程序(procedure of cost control) ]d&6 ?7 !>  
　　成本记录(cost entry, cost recorder cost agenda) CL5u{i5  
　　成本计算分批法(job costing method) 3(Kj|u  
　　成本计算分步法 P ^R224R  
　　直接人工成本差异(direct labor variance) 4E}]>  
　　成本控制方法(cost control method)