[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 SR>(GQ,m0;  
　　股本 Share capital 7/e25LS!`U  
　　已归还投资 Investment returned =W[M=_0u  
　　利润分配-其他转入 Profit appropriation - other transfer in s'B$/qCkR  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kltorlH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z#HNJAQ#|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <P@ "VwUX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund tZ>'tE   
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C[R|@9NI  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit __%
){j 6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends XcFu:B  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rczwxWK  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _J&IL!S2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Rt.2]eZEJ  
　　期初未分配利润 Retained earnings, beginning of the year 4OOI$J$Jh  
　　资本公积-股本溢价 Capital surplus - share premium r;~7$B)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |BEoF[1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation @+>t]jyz  
　　资本公积-股权投资准备 Capital surplus - investment reserve p
}]K0F!  
　　资本公积-拨款转入 Capital surplus - subsidiary JuDadIrd{  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation QCJf   
　　资本公积-其他 Capital surplus - others Ju-#F@38  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xey?.2K1A  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve JD)wxoeg  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve woUt*G@  
　　盈余公积-储备基金 Surplus reserve - reserve fund ZFC&&[%-sG  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund bQ`2ll*(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment NCp]!=uM;  
　　主营业务收入 Sales $Zn>W@\  
　　主营业务成本 Cost of sales \2Yo*jE}  
　　主营业务税金及附加 Sales tax uWLf9D"  
　　营业费用 Operating expenses S
oHw9FtS  
　　管理费用 General and administrative expenses RDxvN:v  
　　财务费用 Financial expenses 0ZJrK\K;  
　　投资收益 Investment income 0`4Fa^o]h  
　　其他业务收入 Other operating income )O,+'w?  
　　营业外收入 Non-operating income W~& QcSWqD  
　　补贴收入 Subsidy income F;ELsg  
　　其他业务支出 Other operating expenses zP>=K  
　　营业外支出 Non-operating expenses ]#;u]  
　　所得税 Income tax ZMEYF!jN  
　　直接人工成本差异(direct labor variance) lm8<0*;,  
　　直接材料成本差异(direct material variance) .Fx-$Yqy  
　　在产品计价(work-in-process costing) PTpGZ2FZ  
　　联产品成本计算(joint products costing) GLA4O)  
　　生产成本汇总程序(accumulation process of procluction cost) Q Sx4M  
　　制造费用差异(manufacturing expenses variance) 9gFfbvd  
　　实际成本与估计成本(actual cost and estimated cost) 'XI-x[w  
　　工资费用分配(salary costs allocation) }F-,PSH Ml  
　　成本曲线(cost curve) 0Wb3M"#9<  
　　农业生产成本(agriculture production cost)  _#yd0E  
　　原始成本和重置成本(original cost and replacement cost) |!cM_&  
　　工程施工成本 NKYHJf2?x  
　　直接成本与间接成本(direct cost and indirect cost) V!f' O@p[  
　　可控成本(controllable cost) $aY:Z_s  
　　制造费用分配(manufacturing expenses allocation) _]M:  
　　理论成本与应用成本(theory cost and practice cost) snVeOe#'S  
　　辅助生产成本分配(auxiliary production cost allocation) E9Hyd #
A  
　　期间,费用 ^o(C\\>{&  
　　成本控制程序(procedure of cost control) |?LUt@r;  
　　成本记录(cost entry, cost recorder cost agenda) ]GiDfYs7%  
　　成本计算分批法(job costing method) ,-)ww:  
　　成本计算分步法 Ym w b2]M  
　　直接人工成本差异(direct labor variance) m88[(l  
　　成本控制方法(cost control method)