[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 5j(k:a+!H  
　　股本 Share capital %h@EP[\  
　　已归还投资 Investment returned '=pU^
Oz<}  
　　利润分配-其他转入 Profit appropriation - other transfer in L,!?Nt\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o+'6`g'8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (<9u-HF#  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ms]sD3z/W+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y6a3tG  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Zy/_ E@C}u  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit hgq;`_;1,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~DwpoeYX  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hVY$;s  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |6-nbj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 
&D<yX~  
　　期初未分配利润 Retained earnings, beginning of the year QXK{bxwC  
　　资本公积-股本溢价 Capital surplus - share premium /{I$#:M  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 59u}W 0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation >(<f 0  
　　资本公积-股权投资准备 Capital surplus - investment reserve L4W5EO$  
　　资本公积-拨款转入 Capital surplus - subsidiary 'w aaw_>b  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation E1 2uZ$X  
　　资本公积-其他 Capital surplus - others ;xTpE2 -~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XiWmV ?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nw<uyaU-t  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve h?U O&(  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]SE ZaT  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2 %]X+`+O  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment KI.hy2?e  
　　主营业务收入 Sales A#,ZUOPGH  
　　主营业务成本 Cost of sales c+ie8Q!  
　　主营业务税金及附加 Sales tax ueNS='+m  
　　营业费用 Operating expenses %BODkc Zh  
　　管理费用 General and administrative expenses DlJo^|5  
　　财务费用 Financial expenses :`sUt1Fw.  
　　投资收益 Investment income \;Weizq5  
　　其他业务收入 Other operating income EU#^7  
　　营业外收入 Non-operating income lB4WKn=?Kl  
　　补贴收入 Subsidy income 7 tp36TE  
　　其他业务支出 Other operating expenses 3so%gvY.'  
　　营业外支出 Non-operating expenses "dlVk~  
　　所得税 Income tax /-s6<e!  
　　直接人工成本差异(direct labor variance) LzL So"n  
　　直接材料成本差异(direct material variance) fP1!)po  
　　在产品计价(work-in-process costing) Ny#^&-K  
　　联产品成本计算(joint products costing) LP=)~K
<  
　　生产成本汇总程序(accumulation process of procluction cost) /9X7A;O  
　　制造费用差异(manufacturing expenses variance) -?a 26o%e  
　　实际成本与估计成本(actual cost and estimated cost)
"@n%Z  
　　工资费用分配(salary costs allocation) nk:)j:fr  
　　成本曲线(cost curve) \M-OC5fQv  
　　农业生产成本(agriculture production cost) EQ_aa@M7  
　　原始成本和重置成本(original cost and replacement cost) ;*J  
　　工程施工成本 7>RY/O;Z,  
　　直接成本与间接成本(direct cost and indirect cost) F'Z,]b'st3  
　　可控成本(controllable cost) 7:@'B|  
　　制造费用分配(manufacturing expenses allocation) Ys7]B9/1O  
　　理论成本与应用成本(theory cost and practice cost) FI.\%x  
　　辅助生产成本分配(auxiliary production cost allocation) v[<T]1=LRC  
　　期间,费用 6\t@)=C,Q  
　　成本控制程序(procedure of cost control) Y:`&=wjP~  
　　成本记录(cost entry, cost recorder cost agenda) i#O SC5ZI  
　　成本计算分批法(job costing method) <3 uNl  
　　成本计算分步法 VU#7%ufu&  
　　直接人工成本差异(direct labor variance) HOi`$vX}N  
　　成本控制方法(cost control method)