[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 bJ^ JK  
　　股本 Share capital DaQ"Df_X  
　　已归还投资 Investment returned 0I}e>]:I  
　　利润分配-其他转入 Profit appropriation - other transfer in =ily=j"hK  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lqzt[zgN  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lu8G$EQI  
　　利润分配-提取储备基金 Profit appropriation - reserve fund u9lZHh#V-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b 2gng}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ."Ms7=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit iD^,
O)b  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _|k$[^ln^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ] V D  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .;#T<S"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6j#JhcS+  
　　期初未分配利润 Retained earnings, beginning of the year >{#JIG.  
　　资本公积-股本溢价 Capital surplus - share premium |tXA$}"L8  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K$E3RB_F  
　　资本公积-接受现金捐赠 Capital surplus - cash donation T j$'B[cv  
　　资本公积-股权投资准备 Capital surplus - investment reserve tgRj8 @  
　　资本公积-拨款转入 Capital surplus - subsidiary j=\h|^gA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation mHD_cgKN  
　　资本公积-其他 Capital surplus - others tC[ZWL  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve blO4)7m  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kZ]H[\Fs  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %mI0*YRma  
　　盈余公积-储备基金 Surplus reserve - reserve fund 'Zx5+rM${}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `Sod]bO +U  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment t],a1I.gk  
　　主营业务收入 Sales "*g+qll!5d  
　　主营业务成本 Cost of sales z8kO)'  
　　主营业务税金及附加 Sales tax $|4@Zx4vf  
　　营业费用 Operating expenses 86&M Zdv6  
　　管理费用 General and administrative expenses !_I1=yi  
　　财务费用 Financial expenses d;i|s[6ds`  
　　投资收益 Investment income WBe0^=x  
　　其他业务收入 Other operating income iP:i6U]  
　　营业外收入 Non-operating income SZ` 7t=I2  
　　补贴收入 Subsidy income $l.*;h*  
　　其他业务支出 Other operating expenses $8EEtr,!  
　　营业外支出 Non-operating expenses 3m1g"  
　　所得税 Income tax `oRyw6Sko  
　　直接人工成本差异(direct labor variance) W4$o\yA]  
　　直接材料成本差异(direct material variance) kpOdyn(  
　　在产品计价(work-in-process costing) &L|oqXE0L  
　　联产品成本计算(joint products costing) 9QZa
a(vN  
　　生产成本汇总程序(accumulation process of procluction cost) 
(;NJ<x  
　　制造费用差异(manufacturing expenses variance) `/| *u  
　　实际成本与估计成本(actual cost and estimated cost) >XN[KPTa  
　　工资费用分配(salary costs allocation) "N4^ ^~s  
　　成本曲线(cost curve) yOM/UdWq  
　　农业生产成本(agriculture production cost) VRo&1:  
　　原始成本和重置成本(original cost and replacement cost) y\Wn:RR1[  
　　工程施工成本 b,!C 8rJ  
　　直接成本与间接成本(direct cost and indirect cost) !-I,Dh-A  
　　可控成本(controllable cost) U poSC   
　　制造费用分配(manufacturing expenses allocation) B|`?hw@g+  
　　理论成本与应用成本(theory cost and practice cost) unDW2#GX  
　　辅助生产成本分配(auxiliary production cost allocation) "2%z;!U1  
　　期间,费用 DP_b9o \5  
　　成本控制程序(procedure of cost control) r6<;bO(  
　　成本记录(cost entry, cost recorder cost agenda) Bk8}K=%w  
　　成本计算分批法(job costing method) nz 10/nw  
　　成本计算分步法 zLJ>)v$81  
　　直接人工成本差异(direct labor variance) bpu`'Vx  
　　成本控制方法(cost control method)