[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 Kej|1g1f  
　　股本 Share capital JoCA{Fa}  
　　已归还投资 Investment returned .G}k/`a  
　　利润分配-其他转入 Profit appropriation - other transfer in dC`tN5  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {/d4PI7)tK  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dk_,YU'z  
　　利润分配-提取储备基金 Profit appropriation - reserve fund i3Hz"Qs;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q_T]9d  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a@#Q:O)4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?j/kOD0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9g Bjxqm  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S Pn8\2Cj  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends AJyq>0p  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ptpW41t}^  
　　期初未分配利润 Retained earnings, beginning of the year lq>pH5x  
　　资本公积-股本溢价 Capital surplus - share premium wE$ s'e  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;8P_av}C  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [ -ISR7D
  
　　资本公积-股权投资准备 Capital surplus - investment reserve QsF
4Dl   
　　资本公积-拨款转入 Capital surplus - subsidiary QjA&I ZEC  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q.,DZp   
　　资本公积-其他 Capital surplus - others 3J %V%}mD  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 74K)aA  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Xb}!0k/{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3;*z3;#}  
　　盈余公积-储备基金 Surplus reserve - reserve fund x;]x_fz  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund l'U1 01M>F  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment lhqQCV  
　　主营业务收入 Sales XGfzEld2"  
　　主营业务成本 Cost of sales E4+b-?PB~  
　　主营业务税金及附加 Sales tax #{!O,`qD  
　　营业费用 Operating expenses gnt45]@{  
　　管理费用 General and administrative expenses g96T*T  
　　财务费用 Financial expenses |q;Al z{  
　　投资收益 Investment income <uZPqi||  
　　其他业务收入 Other operating income (w +%=z"M  
　　营业外收入 Non-operating income J O2xT#V  
　　补贴收入 Subsidy income %>Bk
o,ET  
　　其他业务支出 Other operating expenses !
!FR[NK  
　　营业外支出 Non-operating expenses T2wv0sHlt  
　　所得税 Income tax
_J,xT  
　　直接人工成本差异(direct labor variance) "B#Y-  
　　直接材料成本差异(direct material variance) @,k7xm$u  
　　在产品计价(work-in-process costing) vMhYpt?7\  
　　联产品成本计算(joint products costing) -vV'Lw(  
　　生产成本汇总程序(accumulation process of procluction cost) a/~29gW8E\  
　　制造费用差异(manufacturing expenses variance) j 1(T )T  
　　实际成本与估计成本(actual cost and estimated cost) yRC3 .[  
　　工资费用分配(salary costs allocation) QY@u}&m%o  
　　成本曲线(cost curve) o(qEkR:4kd  
　　农业生产成本(agriculture production cost) zmI5"K"
'F  
　　原始成本和重置成本(original cost and replacement cost) xO7Yt l  
　　工程施工成本 exQ#<x*  
　　直接成本与间接成本(direct cost and indirect cost) :#{-RU@PS  
　　可控成本(controllable cost) WSLy}@`Vx  
　　制造费用分配(manufacturing expenses allocation) 1}!L][(  
　　理论成本与应用成本(theory cost and practice cost) asr=m{C"  
　　辅助生产成本分配(auxiliary production cost allocation) ExCM<$,  
　　期间,费用 ?Ko|dmX  
　　成本控制程序(procedure of cost control) V&i2L.{G)  
　　成本记录(cost entry, cost recorder cost agenda) :
a.0h
es  
　　成本计算分批法(job costing method) t?{B_Bf  
　　成本计算分步法 xc;DdK=1X  
　　直接人工成本差异(direct labor variance) HzvlF0 f  
　　成本控制方法(cost control method)