[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 +x7b9sHJ  
　　股本 Share capital `30og]F0YJ  
　　已归还投资 Investment returned QWo_Zg0"  
　　利润分配-其他转入 Profit appropriation - other transfer in wTpjM@F?J|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7 +RsZu  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nK@RFU6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund sd@JQ%O  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k63]Qf=5?N  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund JAjXhk<=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit =Me94w>G3X  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends E@/yg(?d=  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A,tmy',d"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }mz6z<pJ_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K
RY%B[k  
　　期初未分配利润 Retained earnings, beginning of the year S(K}.C1x  
　　资本公积-股本溢价 Capital surplus - share premium Px!M^ T!Pi  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve PRs[!EB6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation i; 8""A  
　　资本公积-股权投资准备 Capital surplus - investment reserve "kLu]M<  
　　资本公积-拨款转入 Capital surplus - subsidiary dSD7(s!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation x1gfo!BN  
　　资本公积-其他 Capital surplus - others mSw$? >  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9q?\F  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6D[m}/?Uy  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;*3OkNxa3  
　　盈余公积-储备基金 Surplus reserve - reserve fund (QO8_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $.a4Og2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment x
q?9w$  
　　主营业务收入 Sales  d"E@e21  
　　主营业务成本 Cost of sales  H %Cb  
　　主营业务税金及附加 Sales tax n9Mi?#xIp  
　　营业费用 Operating expenses >S3,_@C  
　　管理费用 General and administrative expenses ]kJinXHW  
　　财务费用 Financial expenses =@98Gl9!  
　　投资收益 Investment income !+&Rn\e%7  
　　其他业务收入 Other operating income 2wHvHH!  
　　营业外收入 Non-operating income B.wRZDEvc  
　　补贴收入 Subsidy income QKj-"y [  
　　其他业务支出 Other operating expenses i.eu$~F  
　　营业外支出 Non-operating expenses iIOA54!o  
　　所得税 Income tax SDdefB  
　　直接人工成本差异(direct labor variance) x@-bY  
　　直接材料成本差异(direct material variance) w ]4=uL6  
　　在产品计价(work-in-process costing) Jj<UtD+  
　　联产品成本计算(joint products costing) [D]9M"L,vQ  
　　生产成本汇总程序(accumulation process of procluction cost) tBtG- X2  
　　制造费用差异(manufacturing expenses variance) _[yBwh  
　　实际成本与估计成本(actual cost and estimated cost) 3GH@|id  
　　工资费用分配(salary costs allocation) X[Lwx.Ly8  
　　成本曲线(cost curve) y7K&@Y  
　　农业生产成本(agriculture production cost) q/ x(:yol  
　　原始成本和重置成本(original cost and replacement cost) Kq`C5  
　　工程施工成本 \DP*?D_}?  
　　直接成本与间接成本(direct cost and indirect cost) J ! ;g.q  
　　可控成本(controllable cost) -P;_j,~U  
　　制造费用分配(manufacturing expenses allocation) QJBzv|  
　　理论成本与应用成本(theory cost and practice cost) .'zXO  
　　辅助生产成本分配(auxiliary production cost allocation) 9<0p1WO  
　　期间,费用 bITc9Hqc  
　　成本控制程序(procedure of cost control) byj}36LN62  
　　成本记录(cost entry, cost recorder cost agenda) ohK_~  
　　成本计算分批法(job costing method) &WSxg&YG)\  
　　成本计算分步法 J3oEN'
8S  
　　直接人工成本差异(direct labor variance) R)>/P{A-P  
　　成本控制方法(cost control method)