[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 d<;XQ.Wo7  
　　股本 Share capital S 1Ji\  
　　已归还投资 Investment returned  93`  
　　利润分配-其他转入 Profit appropriation - other transfer in V|0UwS\n  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve pk=z<
OTb  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R?%|RCht1  
　　利润分配-提取储备基金 Profit appropriation - reserve fund P#Ikj&l   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]Otl(\v(h  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund p/s5[>N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }S&SL)  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends M9S[{Jj*  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve WUi7~Ei}  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s*}d`"YvH  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }@A~a`9g  
　　期初未分配利润 Retained earnings, beginning of the year Ix5yQgnB}j  
　　资本公积-股本溢价 Capital surplus - share premium Y!s/uvRI  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &jPsdv h  
　　资本公积-接受现金捐赠 Capital surplus - cash donation d{GXFT;0  
　　资本公积-股权投资准备 Capital surplus - investment reserve cKy%0oTla  
　　资本公积-拨款转入 Capital surplus - subsidiary IPE
(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
1Kebl  
　　资本公积-其他 Capital surplus - others ')FNudsC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [K9q+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^jhHaN]G^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (/Y  gcT  
　　盈余公积-储备基金 Surplus reserve - reserve fund `0 F"zu  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /ci.IT$Q^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment /3Gv51'  
　　主营业务收入 Sales
IweQB}d  
　　主营业务成本 Cost of sales Ri-wbYFaP  
　　主营业务税金及附加 Sales tax ? 8!N{NV  
　　营业费用 Operating expenses x[oYN9O  
　　管理费用 General and administrative expenses O "h+i
>|l  
　　财务费用 Financial expenses ;NPb  
　　投资收益 Investment income Y2D)$  
　　其他业务收入 Other operating income uc"u@ _M  
　　营业外收入 Non-operating income !kKKJ~,;  
　　补贴收入 Subsidy income & ='uAw  
　　其他业务支出 Other operating expenses &]c9}Ic  
　　营业外支出 Non-operating expenses &boBu^,94  
　　所得税 Income tax UX9o  
　　直接人工成本差异(direct labor variance) J/*[wj  
　　直接材料成本差异(direct material variance) nBj7Q!lW  
　　在产品计价(work-in-process costing) +[7u>RJ  
　　联产品成本计算(joint products costing) )T+htD)  
　　生产成本汇总程序(accumulation process of procluction cost) V)Xcn'h  
　　制造费用差异(manufacturing expenses variance) Yb\36|  
　　实际成本与估计成本(actual cost and estimated cost) i!nl %%  
　　工资费用分配(salary costs allocation) Ywr{/  
　　成本曲线(cost curve) ?k?Hp:8?=  
　　农业生产成本(agriculture production cost) i xkg,  
　　原始成本和重置成本(original cost and replacement cost) Zn!SHj  
　　工程施工成本 ljCgIfZ_4  
　　直接成本与间接成本(direct cost and indirect cost) vNt2s) J$  
　　可控成本(controllable cost) [)=FZ
F6kG  
　　制造费用分配(manufacturing expenses allocation) E0PBdiD6hs  
　　理论成本与应用成本(theory cost and practice cost) ^YZ#P0 y  
　　辅助生产成本分配(auxiliary production cost allocation) ]_,~q@
r$  
　　期间,费用 pQhv3F  
　　成本控制程序(procedure of cost control) }bTMeCgI  
　　成本记录(cost entry, cost recorder cost agenda) #>V;ZV5"  
　　成本计算分批法(job costing method) 32Z4&~I  
　　成本计算分步法 ]7O?c=  
　　直接人工成本差异(direct labor variance) &_6:TqJ  
　　成本控制方法(cost control method)