[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 T>n,@?#K  
　　股本 Share capital &#.XLe\y  
　　已归还投资 Investment returned 5/:Zj,41{  
　　利润分配-其他转入 Profit appropriation - other transfer in #k)G1Y[c  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?
xK9   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve k6[t$|lMy  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :+]6SC0ql  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rVQ:7\=Z  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g IX"W;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit k>VP<Zm13  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends W@"M/<r@/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~<v`&Gm?"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends plfz)x
3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,X$S4>  
　　期初未分配利润 Retained earnings, beginning of the year K+T`'J4  
　　资本公积-股本溢价 Capital surplus - share premium 'y-IE#!5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |[!xLqG  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  +tfmBZl^  
　　资本公积-股权投资准备 Capital surplus - investment reserve S)g5Tu)  
　　资本公积-拨款转入 Capital surplus - subsidiary axU!o /m>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .h~)|"uzW  
　　资本公积-其他 Capital surplus - others zRvYN  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h]@X
ucc  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve + 6r@HK`,t  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EW2e k^  
　　盈余公积-储备基金 Surplus reserve - reserve fund * +A!12s@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund =\X<UA}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (nBJ,v)  
　　主营业务收入 Sales !S(jT?'w  
　　主营业务成本 Cost of sales Ks7s2vK^  
　　主营业务税金及附加 Sales tax v%zI~g.L  
　　营业费用 Operating expenses ~&B_ Bswf  
　　管理费用 General and administrative expenses u#J5M&#  
　　财务费用 Financial expenses n=rPFpRLF  
　　投资收益 Investment income Fdc
bmQ  
　　其他业务收入 Other operating income e5`{*g$i).  
　　营业外收入 Non-operating income ynP^|Ou  
　　补贴收入 Subsidy income +#&2*nY  
　　其他业务支出 Other operating expenses 8{?Oi'-|0  
　　营业外支出 Non-operating expenses / d6mlQS  
　　所得税 Income tax C:4h  
　　直接人工成本差异(direct labor variance) 3kYUO-qw  
　　直接材料成本差异(direct material variance) X/gh>MJJ<  
　　在产品计价(work-in-process costing) L
gUaX  
　　联产品成本计算(joint products costing) +h X ph  
　　生产成本汇总程序(accumulation process of procluction cost) {R1jysGtD  
　　制造费用差异(manufacturing expenses variance) }s{zy:1O  
　　实际成本与估计成本(actual cost and estimated cost) n4Q!lJ  
　　工资费用分配(salary costs allocation) !xe<@$  
　　成本曲线(cost curve) |
_O; U=2  
　　农业生产成本(agriculture production cost) *"9b?`E  
　　原始成本和重置成本(original cost and replacement cost) mGL%<4R,  
　　工程施工成本 w:N\]=Vh  
　　直接成本与间接成本(direct cost and indirect cost) _V8pDcY  
　　可控成本(controllable cost) W4>8
 
　　制造费用分配(manufacturing expenses allocation) h+Dg"j<[  
　　理论成本与应用成本(theory cost and practice cost) B*D`KA  
　　辅助生产成本分配(auxiliary production cost allocation) rxa8X wo8  
　　期间,费用 ,qv
z:a  
　　成本控制程序(procedure of cost control) {Lq uOC1  
　　成本记录(cost entry, cost recorder cost agenda) OSkZW  
　　成本计算分批法(job costing method) H,H'bd/  
　　成本计算分步法 t}'Oh}CG  
　　直接人工成本差异(direct labor variance) cHJ &a`;  
　　成本控制方法(cost control method)