[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 A[ZJS  
　　股本 Share capital
]5'  
　　已归还投资 Investment returned {JzX`Z30l  
　　利润分配-其他转入 Profit appropriation - other transfer in ]`y4n=L
.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <Dt,FWWkv'  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kN;l@>  
　　利润分配-提取储备基金 Profit appropriation - reserve fund /z,sM"d  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~y^#?;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9+SeG\Th  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit QKbX^C  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?4_^}B9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zie])_8|h  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %n9}P , ?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  `qSNS->  
　　期初未分配利润 Retained earnings, beginning of the year ![:S~x1  
　　资本公积-股本溢价 Capital surplus - share premium +8Zt<snG  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'e\m6~u\hm  
　　资本公积-接受现金捐赠 Capital surplus - cash donation rG
Rxofi.  
　　资本公积-股权投资准备 Capital surplus - investment reserve vBQ5-00YY=  
　　资本公积-拨款转入 Capital surplus - subsidiary 2anx]QV4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation o 1#XM/Z  
　　资本公积-其他 Capital surplus - others }jfU qqFd  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .7Ys@;>B  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,$sq]_t  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve * "ER8\  
　　盈余公积-储备基金 Surplus reserve - reserve fund JHc|.2Oe  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund B.K"1o  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *6q8kQsz^1  
　　主营业务收入 Sales -(qoz8H5  
　　主营业务成本 Cost of sales IJo`O  
　　主营业务税金及附加 Sales tax ^Q4w<sX'  
　　营业费用 Operating expenses 9ToM5oQ  
　　管理费用 General and administrative expenses <h U ZD;  
　　财务费用 Financial expenses RoLUPy9U  
　　投资收益 Investment income <k5FlvE2  
　　其他业务收入 Other operating income KcfW+>W3  
　　营业外收入 Non-operating income 23y7l=.b/  
　　补贴收入 Subsidy income CjOaw$s  
　　其他业务支出 Other operating expenses :4<+)r26  
　　营业外支出 Non-operating expenses R',|Jf=`  
　　所得税 Income tax W2yNEiH  
　　直接人工成本差异(direct labor variance) ,ye>D='  
　　直接材料成本差异(direct material variance) Yiu)0\ o  
　　在产品计价(work-in-process costing) H[<"DP  
　　联产品成本计算(joint products costing) +yS"pOT  
　　生产成本汇总程序(accumulation process of procluction cost) Nt&}T   
　　制造费用差异(manufacturing expenses variance) dj?.Hc7od  
　　实际成本与估计成本(actual cost and estimated cost) /!JpmI  
　　工资费用分配(salary costs allocation) RXt`y62yK  
　　成本曲线(cost curve) 
rc*3k  
　　农业生产成本(agriculture production cost) aAwnkQ$  
　　原始成本和重置成本(original cost and replacement cost) t_ 3)}  
　　工程施工成本 hof$0Fg  
　　直接成本与间接成本(direct cost and indirect cost) &.=d,XKN  
　　可控成本(controllable cost) 9 o-T#~i  
　　制造费用分配(manufacturing expenses allocation) T6Ue\Sp'  
　　理论成本与应用成本(theory cost and practice cost) {+z+6i  
　　辅助生产成本分配(auxiliary production cost allocation) fbwo2qe@K  
　　期间,费用 phl5E:fIKx  
　　成本控制程序(procedure of cost control) |vTirZP  
　　成本记录(cost entry, cost recorder cost agenda) *0l^/jqn:  
　　成本计算分批法(job costing method) 5xLuuKG  
　　成本计算分步法 .+ai dWd  
　　直接人工成本差异(direct labor variance) Trbgg  
　　成本控制方法(cost control method)