[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 Gjr2]t;E  
　　股本 Share capital eQj/)@B:V  
　　已归还投资 Investment returned "KwKO8f  
　　利润分配-其他转入 Profit appropriation - other transfer in P2F>iK#U  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xc?<:h"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w7u >|x!  
　　利润分配-提取储备基金 Profit appropriation - reserve fund < Ifnf6~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nsk 6a  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $S{j}74[  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit OK(d&   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends g7i6Yj1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve TaG-^bX8B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H)tDfk sq\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n Lb 9$&  
　　期初未分配利润 Retained earnings, beginning of the year c @R6p+  
　　资本公积-股本溢价 Capital surplus - share premium ?Y* PVx9Y  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o5R40["  
　　资本公积-接受现金捐赠 Capital surplus - cash donation @Iu-F4YT  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2O/_hv.  
　　资本公积-拨款转入 Capital surplus - subsidiary 
Zlo ,#q  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5;Xrf=  
　　资本公积-其他 Capital surplus - others 2oLa`33c1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?f&I"\y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [DwB7l)O(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve B?Skw{&  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7/L7L5h<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund P+h&tXZn8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment G
]CY3xw98  
　　主营业务收入 Sales lfP|+=^B  
　　主营业务成本 Cost of sales (P-<9y@  
　　主营业务税金及附加 Sales tax Ip0q&i<6  
　　营业费用 Operating expenses M-Bw9`#Jw  
　　管理费用 General and administrative expenses Km7  
　　财务费用 Financial expenses {J$aA6t:"T  
　　投资收益 Investment income Z D(gYNi  
　　其他业务收入 Other operating income .>n|#XK  
　　营业外收入 Non-operating income 6*7&X#gG  
　　补贴收入 Subsidy income .2xkf@OP  
　　其他业务支出 Other operating expenses 8n?.w:Y/  
　　营业外支出 Non-operating expenses \Z':hw  
　　所得税 Income tax
X[<9+Q
-&  
　　直接人工成本差异(direct labor variance) x#D=?/~/Kv  
　　直接材料成本差异(direct material variance) iY-dM(_:]  
　　在产品计价(work-in-process costing) Df (6DuW  
　　联产品成本计算(joint products costing) hr5)$qZW  
　　生产成本汇总程序(accumulation process of procluction cost) UZ#2*PH2E  
　　制造费用差异(manufacturing expenses variance) ZtVa*xl  
　　实际成本与估计成本(actual cost and estimated cost) yhaYlYv[_3  
　　工资费用分配(salary costs allocation) }^muAr  
　　成本曲线(cost curve) SCij5il%  
　　农业生产成本(agriculture production cost) >q`X%&l_  
　　原始成本和重置成本(original cost and replacement cost) q]x@q  
　　工程施工成本 tANG ]  
　　直接成本与间接成本(direct cost and indirect cost) @d\F; o<  
　　可控成本(controllable cost) 4" sP= C  
　　制造费用分配(manufacturing expenses allocation) &,zeBFmc  
　　理论成本与应用成本(theory cost and practice cost) I1gu<a  
　　辅助生产成本分配(auxiliary production cost allocation) Y{KJk'xN5W  
　　期间,费用 z( wXs&z;  
　　成本控制程序(procedure of cost control) i(WWF#N5  
　　成本记录(cost entry, cost recorder cost agenda) =>G A_  
　　成本计算分批法(job costing method) ,v"A}g0"  
　　成本计算分步法 scdT/|(U$  
　　直接人工成本差异(direct labor variance) r`2& o  
　　成本控制方法(cost control method)