[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 5q*~h4=r7  
　　股本 Share capital ~d8o,.n`1  
　　已归还投资 Investment returned 1Vvx@1  
　　利润分配-其他转入 Profit appropriation - other transfer in BAed
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　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }tq9 /\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve SQvB)NOw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ]zAg6*-/B  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gpl!Iz~5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vUExS Z^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit JH,+F  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y)5}bmL
 
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q&x#S
_!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f2XD^:Gc  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5Uz(Bi  
　　期初未分配利润 Retained earnings, beginning of the year AE~}^(G`  
　　资本公积-股本溢价 Capital surplus - share premium 7guxkN#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }e|]G,NZO  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ioQlC4Y  
　　资本公积-股权投资准备 Capital surplus - investment reserve #J9XcD{1  
　　资本公积-拨款转入 Capital surplus - subsidiary Jx7^|A  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ee| y[y,  
　　资本公积-其他 Capital surplus - others SpQ6A]M gm  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &WS%sE{p_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve < duM8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve q|\C p  
　　盈余公积-储备基金 Surplus reserve - reserve fund o?\Pw9Y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6d6SP)|j  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment J> |`  
　　主营业务收入 Sales yx4c+(J^8  
　　主营业务成本 Cost of sales s_$@N!  
　　主营业务税金及附加 Sales tax KLB?GN?Pb  
　　营业费用 Operating expenses G (e?]{(  
　　管理费用 General and administrative expenses 53
xq%  
　　财务费用 Financial expenses SJ e;T  
　　投资收益 Investment income u{^ Kyo# v  
　　其他业务收入 Other operating income [Y+
bW#'  
　　营业外收入 Non-operating income `UPmr50Wq  
　　补贴收入 Subsidy income s)=7tHoqB)  
　　其他业务支出 Other operating expenses P40eK0e6  
　　营业外支出 Non-operating expenses <ZEll[0L  
　　所得税 Income tax 1NJ|%+I  
　　直接人工成本差异(direct labor variance) %&NK|M
+n  
　　直接材料成本差异(direct material variance) b?,y%D)'  
　　在产品计价(work-in-process costing) ^\;5O(9  
　　联产品成本计算(joint products costing) nIT=/{oyi  
　　生产成本汇总程序(accumulation process of procluction cost) s"Wdbw(O'  
　　制造费用差异(manufacturing expenses variance) NmXTk+,L#  
　　实际成本与估计成本(actual cost and estimated cost) |M&/(0  
　　工资费用分配(salary costs allocation) D:0PppE  
　　成本曲线(cost curve)  0SYkDI  
　　农业生产成本(agriculture production cost) L"0L_G  
　　原始成本和重置成本(original cost and replacement cost) z9ZAY!Zhq]  
　　工程施工成本 .`9KB3  
　　直接成本与间接成本(direct cost and indirect cost) v'=APl+_  
　　可控成本(controllable cost)  73X]|fy  
　　制造费用分配(manufacturing expenses allocation) 9IMcp~zX  
　　理论成本与应用成本(theory cost and practice cost) c{q`uI;O  
　　辅助生产成本分配(auxiliary production cost allocation) ^TGHWCK!t  
　　期间,费用 ?*0kQo'  
　　成本控制程序(procedure of cost control) 7085&\9  
　　成本记录(cost entry, cost recorder cost agenda) h !1c(UR  
　　成本计算分批法(job costing method) 7Bn
P,Nd"W  
　　成本计算分步法 ,#6\:i  
　　直接人工成本差异(direct labor variance) -0{WB(P  
　　成本控制方法(cost control method)