[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 6i@\5}m=  
　　股本 Share capital V7Yaks  
　　已归还投资 Investment returned wE\3$ s/{D  
　　利润分配-其他转入 Profit appropriation - other transfer in
z;\dL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W;6vpPhg#!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?DV5y|}pj  
　　利润分配-提取储备基金 Profit appropriation - reserve fund TCKu,}s  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund FqFapRX66Z  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund XMN:]!1J  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #uCB)n&.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends E-5_{sc  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8|?LN8rp  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends uGU;Y'W)  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares XM1`x  
　　期初未分配利润 Retained earnings, beginning of the year ./6<r OW  
　　资本公积-股本溢价 Capital surplus - share premium %qf  V+^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;lX(}2tXW  
　　资本公积-接受现金捐赠 Capital surplus - cash donation q%>'4_  
　　资本公积-股权投资准备 Capital surplus - investment reserve g| <wyt[  
　　资本公积-拨款转入 Capital surplus - subsidiary siD
h="{s  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation `lDut1J5n  
　　资本公积-其他 Capital surplus - others ^eYqll /U  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F^$led1/F  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fl\aqtF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V%0I%\0Y  
　　盈余公积-储备基金 Surplus reserve - reserve fund FyoEQ%.bI  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund VhGs/5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0JuD^  
　　主营业务收入 Sales i+3fhV  
　　主营业务成本 Cost of sales /\s}uSW  
　　主营业务税金及附加 Sales tax [%A4]QzWh  
　　营业费用 Operating expenses g9fq5E<G  
　　管理费用 General and administrative expenses owpWz6k7  
　　财务费用 Financial expenses Ty(@+M~-  
　　投资收益 Investment income BKa- k!  
　　其他业务收入 Other operating income S8Fmy1#  
　　营业外收入 Non-operating income 2aA`f7  
　　补贴收入 Subsidy income |C%Pjl^YkV  
　　其他业务支出 Other operating expenses 2I1uX&g  
　　营业外支出 Non-operating expenses '|>9C^E9X  
　　所得税 Income tax N/QiI.V6  
　　直接人工成本差异(direct labor variance) W/ay.I  
　　直接材料成本差异(direct material variance) c?2MBtnu  
　　在产品计价(work-in-process costing) abNV4 , M  
　　联产品成本计算(joint products costing) r`S< A;  
　　生产成本汇总程序(accumulation process of procluction cost) xda; K~w  
　　制造费用差异(manufacturing expenses variance) %#L]]-%  
　　实际成本与估计成本(actual cost and estimated cost)  Qe"pW\  
　　工资费用分配(salary costs allocation) #%@*p,xh  
　　成本曲线(cost curve) 6(|d|Si *c  
　　农业生产成本(agriculture production cost) d@0Kr5_  
　　原始成本和重置成本(original cost and replacement cost) `p kMN  
　　工程施工成本 (UCK;k  
　　直接成本与间接成本(direct cost and indirect cost) |wE3UWsy  
　　可控成本(controllable cost) yqXH:757~  
　　制造费用分配(manufacturing expenses allocation) x]mxD|?f  
　　理论成本与应用成本(theory cost and practice cost) AGP("U'u  
　　辅助生产成本分配(auxiliary production cost allocation) ^>y@4qB  
　　期间,费用 'V+
dBt3  
　　成本控制程序(procedure of cost control) wu9=N ^x  
　　成本记录(cost entry, cost recorder cost agenda) &5{xXWJK  
　　成本计算分批法(job costing method) . v@>JZC  
　　成本计算分步法 {4aWR><  
　　直接人工成本差异(direct labor variance) ,5Pl\keY  
　　成本控制方法(cost control method)