[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 bP03G=`6w  
　　股本 Share capital agW9Go_F[  
　　已归还投资 Investment returned `#U ]iwW!  
　　利润分配-其他转入 Profit appropriation - other transfer in HL8(lP
gS  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve phS>T  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ! ]\2A.b[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund H+R7X71{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x;mJvfX  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xx0k$Dqt2I  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit j8c6[ih  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends YLmjEs%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zLK \I~rU!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RJ*F>2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares */Cj$K Y70  
　　期初未分配利润 Retained earnings, beginning of the year HT&p{7kFm  
　　资本公积-股本溢价 Capital surplus - share premium 0T0/fg(o  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y7La_FPrl  
　　资本公积-接受现金捐赠 Capital surplus - cash donation UM`nq;>  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1vsu[n  
　　资本公积-拨款转入 Capital surplus - subsidiary )2]a8JVf  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation S\b K+  
　　资本公积-其他 Capital surplus - others |K)p]i+  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &N9IcNP  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m  r2S!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (Xj.iP  
　　盈余公积-储备基金 Surplus reserve - reserve fund Q]T BQ&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund v~a
LTI  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment F"v:}Vy|   
　　主营业务收入 Sales `[bJYZBc2  
　　主营业务成本 Cost of sales oR#my ^  
　　主营业务税金及附加 Sales tax W]@6=OpH  
　　营业费用 Operating expenses u>m'FECXj  
　　管理费用 General and administrative expenses p_9g|B0D  
　　财务费用 Financial expenses Mlwdha0  
　　投资收益 Investment income 3t*#!^$  
　　其他业务收入 Other operating income (FG^UA#'  
　　营业外收入 Non-operating income Vq U|kv  
　　补贴收入 Subsidy income 7dHIW!OA  
　　其他业务支出 Other operating expenses w#<p^CS  
　　营业外支出 Non-operating expenses @ge LW!  
　　所得税 Income tax B#:E?a;{  
　　直接人工成本差异(direct labor variance) [n!x&f8Xh  
　　直接材料成本差异(direct material variance) LGfmUb-{]  
　　在产品计价(work-in-process costing) fzyzuS$  
　　联产品成本计算(joint products costing) @sdS0pC  
　　生产成本汇总程序(accumulation process of procluction cost) *73AAA5LKa  
　　制造费用差异(manufacturing expenses variance) kJ__:rS(T_  
　　实际成本与估计成本(actual cost and estimated cost) N2% :h;tf  
　　工资费用分配(salary costs allocation) EZ `}*Yr d  
　　成本曲线(cost curve) {?y<%@  
　　农业生产成本(agriculture production cost) % !yxC  
　　原始成本和重置成本(original cost and replacement cost) 8 #Fh>  
　　工程施工成本 %b9fW   
　　直接成本与间接成本(direct cost and indirect cost) ,0h3x$l)  
　　可控成本(controllable cost) T(gg>_'jh  
　　制造费用分配(manufacturing expenses allocation) s|E%~j[9  
　　理论成本与应用成本(theory cost and practice cost) x* J|i4  
　　辅助生产成本分配(auxiliary production cost allocation) 9':/Sab:7v  
　　期间,费用 d9| T
=R  
　　成本控制程序(procedure of cost control) G\):2Qz!|  
　　成本记录(cost entry, cost recorder cost agenda) V>r j$Nc]  
　　成本计算分批法(job costing method) -aT=f9u  
　　成本计算分步法 W}?s^  
　　直接人工成本差异(direct labor variance) )lOji7&e  
　　成本控制方法(cost control method)