[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 hg |DpP  
　　股本 Share capital 0<
fN<iR`  
　　已归还投资 Investment returned C?X^h{Tp  
　　利润分配-其他转入 Profit appropriation - other transfer in l+R Be<Mq  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r IY_1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <&Y7Q[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund va| 1N/&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j^>J*gLM}W  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund EW|bs#l  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit PjDYdT[  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends U+URj <)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve jsjH.O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends a!]'S4JS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &pV'/  
　　期初未分配利润 Retained earnings, beginning of the year jq%Qc9y  
　　资本公积-股本溢价 Capital surplus - share premium +%o
XPG?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &KT*rL  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3N[t2Y1r  
　　资本公积-股权投资准备 Capital surplus - investment reserve R>yoMk/u  
　　资本公积-拨款转入 Capital surplus - subsidiary 7$Jb "s  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )Z,O*u*  
　　资本公积-其他 Capital surplus - others 7gNJ}pLDx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B &VruOP0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EH=[!iW;  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P|l62!m<  
　　盈余公积-储备基金 Surplus reserve - reserve fund Etj@wy/E  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ( hp 52Vse  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment srLXwoN[  
　　主营业务收入 Sales nd
}[X[ay  
　　主营业务成本 Cost of sales 3)3?/y)_  
　　主营业务税金及附加 Sales tax <Y9%oJn%  
　　营业费用 Operating expenses WRe9ki=R  
　　管理费用 General and administrative expenses `O5wM\Z  
　　财务费用 Financial expenses 9'Le}`Gf  
　　投资收益 Investment income $qV, z  
　　其他业务收入 Other operating income [vrM,?X  
　　营业外收入 Non-operating income OWx-I\:  
　　补贴收入 Subsidy income eVGO6 2|!  
　　其他业务支出 Other operating expenses qs6r9?KP  
　　营业外支出 Non-operating expenses Cjc>0)f&.  
　　所得税 Income tax oSq?.*w<  
　　直接人工成本差异(direct labor variance) #rD 0`[pz  
　　直接材料成本差异(direct material variance) >k }ea5+  
　　在产品计价(work-in-process costing) H`d595<=i;  
　　联产品成本计算(joint products costing) &{-r 5d23  
　　生产成本汇总程序(accumulation process of procluction cost) Jz
<-B  
　　制造费用差异(manufacturing expenses variance) 4YX/=  
　　实际成本与估计成本(actual cost and estimated cost) r$T\
@oTL  
　　工资费用分配(salary costs allocation) V"K-aO&  
　　成本曲线(cost curve) 0n<>X&X
 
　　农业生产成本(agriculture production cost) LDc?/ Z1  
　　原始成本和重置成本(original cost and replacement cost) C9OEB6  
　　工程施工成本 :7>oFz  
　　直接成本与间接成本(direct cost and indirect cost) GJS3O;2
*  
　　可控成本(controllable cost) @cRR  
　　制造费用分配(manufacturing expenses allocation) =HapCmrx8  
　　理论成本与应用成本(theory cost and practice cost) 3CcCcZ9I  
　　辅助生产成本分配(auxiliary production cost allocation) Gj!9#on$7R  
　　期间,费用 Di)%vU  
　　成本控制程序(procedure of cost control) g\%;b3"#  
　　成本记录(cost entry, cost recorder cost agenda) ![1+=F!  
　　成本计算分批法(job costing method)  Z(F['Zf  
　　成本计算分步法 Y&wtF8  
　　直接人工成本差异(direct labor variance) H{M7_1T  
　　成本控制方法(cost control method)