[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 gi1}5DR  
　　股本 Share capital ;J ,,f1Vw  
　　已归还投资 Investment returned Uq9,(tV`6g  
　　利润分配-其他转入 Profit appropriation - other transfer in [_g#x(=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {{^Mr)]5K  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kGB#2J  
　　利润分配-提取储备基金 Profit appropriation - reserve fund xTa4.ZXg  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E[SV*1)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3EbnZb  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2 ||KP|5@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;']vY  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9s;!iDFn  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m NUN6qVP~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gE-w]/1zD5  
　　期初未分配利润 Retained earnings, beginning of the year hW0,5>[7%  
　　资本公积-股本溢价 Capital surplus - share premium N:UDbLjw~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {u(}ED#p  
　　资本公积-接受现金捐赠 Capital surplus - cash donation JL" 3#p}  
　　资本公积-股权投资准备 Capital surplus - investment reserve V\iIvBpWg  
　　资本公积-拨款转入 Capital surplus - subsidiary 5~`|)~FA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation DuTlYXM 2^  
　　资本公积-其他 Capital surplus - others xWC\954  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -(4E  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >)A E|j`  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /{eih]`x(  
　　盈余公积-储备基金 Surplus reserve - reserve fund *tq|x[<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;55tf l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment wu&|~@_s@  
　　主营业务收入 Sales H3p4,Y}'#  
　　主营业务成本 Cost of sales N=O+X~  
　　主营业务税金及附加 Sales tax u7WTSL%  
　　营业费用 Operating expenses e5WdK  
　　管理费用 General and administrative expenses ="#:=i]  
　　财务费用 Financial expenses >/kPnpJ  
　　投资收益 Investment income hr~qt~Oi  
　　其他业务收入 Other operating income T !=20!I  
　　营业外收入 Non-operating income Rk437vQD,  
　　补贴收入 Subsidy income '- nuH;r  
　　其他业务支出 Other operating expenses -7Aw s)  
　　营业外支出 Non-operating expenses @w#gRQCl  
　　所得税 Income tax v$.JmL0^J  
　　直接人工成本差异(direct labor variance) c{]r{FAx9o  
　　直接材料成本差异(direct material variance) /JK-}E  
　　在产品计价(work-in-process costing) ch)Ps2i  
　　联产品成本计算(joint products costing) *oX   
　　生产成本汇总程序(accumulation process of procluction cost) i#M a-0#  
　　制造费用差异(manufacturing expenses variance) 3zA8pI w  
　　实际成本与估计成本(actual cost and estimated cost) ery?G-  
　　工资费用分配(salary costs allocation) s0`|G|.}  
　　成本曲线(cost curve) bG?WB,1  
　　农业生产成本(agriculture production cost) Mu_mm/U_  
　　原始成本和重置成本(original cost and replacement cost) PtPGi^
 
　　工程施工成本 Ul$
X%  
　　直接成本与间接成本(direct cost and indirect cost) lt2Nwt0bv  
　　可控成本(controllable cost) :N+#4rtgUY  
　　制造费用分配(manufacturing expenses allocation) +}`O^#<qLX  
　　理论成本与应用成本(theory cost and practice cost) ^?K?\  
　　辅助生产成本分配(auxiliary production cost allocation) U'h[{ek  
　　期间,费用 xnhDW7m  
　　成本控制程序(procedure of cost control) RB% fA%d  
　　成本记录(cost entry, cost recorder cost agenda) =7J|KoKK  
　　成本计算分批法(job costing method) (8@hF#N1  
　　成本计算分步法 f@F^W YQm  
　　直接人工成本差异(direct labor variance) )bIK0h  
　　成本控制方法(cost control method)