[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 Sm|6 %3  
　　股本 Share capital eMsd37J  
　　已归还投资 Investment returned aFYIM`?(  
　　利润分配-其他转入 Profit appropriation - other transfer in GVn!O1jio  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IJ"q~r$  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yf+)6D -9n  
　　利润分配-提取储备基金 Profit appropriation - reserve fund da(<K}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^h6tr8yn  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T
8g$uFo  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `;C  V=,M  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D,feF9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?tbrbkx  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QW
YJ*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares lo+A%\1  
　　期初未分配利润 Retained earnings, beginning of the year 8Z~EwY*  
　　资本公积-股本溢价 Capital surplus - share premium C'x&Py/#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5b*C1HS @X  
　　资本公积-接受现金捐赠 Capital surplus - cash donation y)@wjH{6  
　　资本公积-股权投资准备 Capital surplus - investment reserve Nf\LN$ &8  
　　资本公积-拨款转入 Capital surplus - subsidiary {wKB;?fUvk  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8A#;WG  
　　资本公积-其他 Capital surplus - others *2l7f`K  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (9a^$C
*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~DwpoeYX  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1qA;/-Zr<o  
　　盈余公积-储备基金 Surplus reserve - reserve fund UK!(G  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9' B `]/L  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @VEb{ w[H  
　　主营业务收入 Sales upmx $H>  
　　主营业务成本 Cost of sales ~xFkU#  
　　主营业务税金及附加 Sales tax <hyKu  
　　营业费用 Operating expenses =s6 opL)  
　　管理费用 General and administrative expenses N!}f}oF  
　　财务费用 Financial expenses %N._w!N<5n  
　　投资收益 Investment income i ct])  
　　其他业务收入 Other operating income _[BP0\dPW  
　　营业外收入 Non-operating income h*\%
vr  
　　补贴收入 Subsidy income Pq$n5fZC!  
　　其他业务支出 Other operating expenses L/K(dkx  
　　营业外支出 Non-operating expenses 8s@3hXD&
 
　　所得税 Income tax K&-"d/QuLg  
　　直接人工成本差异(direct labor variance) (
bS&D/N.  
　　直接材料成本差异(direct material variance) 0y\Z9+G:  
　　在产品计价(work-in-process costing) F+qm[Bc8  
　　联产品成本计算(joint products costing) +}AI@+  
　　生产成本汇总程序(accumulation process of procluction cost) Kg]J/|0\  
　　制造费用差异(manufacturing expenses variance) ~xTt204S  
　　实际成本与估计成本(actual cost and estimated cost) h(DTa  
　　工资费用分配(salary costs allocation) HPVEnVn  
　　成本曲线(cost curve) }@)[5N#A|  
　　农业生产成本(agriculture production cost) fz_r7?  
　　原始成本和重置成本(original cost and replacement cost) .xkM.g4{~  
　　工程施工成本 pxi3PY?  
　　直接成本与间接成本(direct cost and indirect cost) ckn(`I  
　　可控成本(controllable cost) \;Weizq5  
　　制造费用分配(manufacturing expenses allocation) kJR`:J3DJ  
　　理论成本与应用成本(theory cost and practice cost) %C]>9."  
　　辅助生产成本分配(auxiliary production cost allocation) Fr-SvsNFB  
　　期间,费用 ['D]>Ot68  
　　成本控制程序(procedure of cost control) U<XG{<2  
　　成本记录(cost entry, cost recorder cost agenda) %
yC,^  
　　成本计算分批法(job costing method) rJB}qYD  
　　成本计算分步法 /dHF6yW  
　　直接人工成本差异(direct labor variance) xIn:ZKJ'  
　　成本控制方法(cost control method)