[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 Y=Vbs x  
　　股本 Share capital oUv26t ~  
　　已归还投资 Investment returned (j: ptQ2$  
　　利润分配-其他转入 Profit appropriation - other transfer in -pC8
L<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve / ;]5X  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >yBqi^aL  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (f# (B2j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]?Ef0?44  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }Z!D?(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +
EET o):  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends R@vcS=m7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %Sr+D{B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G=zWhqieh  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kx"1
0Vw  
　　期初未分配利润 Retained earnings, beginning of the year YDt+1Kw}D  
　　资本公积-股本溢价 Capital surplus - share premium mDB  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LFp "Waiv  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ks'>?Dw  
　　资本公积-股权投资准备 Capital surplus - investment reserve c`;\sW-_W  
　　资本公积-拨款转入 Capital surplus - subsidiary kx
n&f(5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ($[wCHU`!  
　　资本公积-其他 Capital surplus - others _fGTTw(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V$^jlWdR  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \/A.j|by,>  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NxT"A)u  
　　盈余公积-储备基金 Surplus reserve - reserve fund zw0w."V  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _VtQMg|u  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment P]_d;\ !"v  
　　主营业务收入 Sales ZCiCZ)oc  
　　主营业务成本 Cost of sales r"h;JC/&<T  
　　主营业务税金及附加 Sales tax 9"[;ld<  
　　营业费用 Operating expenses E~'mxx~i  
　　管理费用 General and administrative expenses vvoxK0  
　　财务费用 Financial expenses UO/sv2CN  
　　投资收益 Investment income }f}.>B0#  
　　其他业务收入 Other operating income xmW~R*^  
　　营业外收入 Non-operating income $pGT1oF
[E  
　　补贴收入 Subsidy income 7N.b-}$(  
　　其他业务支出 Other operating expenses d=!:UB  
　　营业外支出 Non-operating expenses op,L3:R\Z  
　　所得税 Income tax TkbaoD  
　　直接人工成本差异(direct labor variance) b z>X~   
　　直接材料成本差异(direct material variance) }pc9uvmIJ  
　　在产品计价(work-in-process costing) P]E-Wp'p  
　　联产品成本计算(joint products costing) mkl{T p*  
　　生产成本汇总程序(accumulation process of procluction cost) eL!41_QI  
　　制造费用差异(manufacturing expenses variance) !40>LpL[  
　　实际成本与估计成本(actual cost and estimated cost) 6*OL.~WE  
　　工资费用分配(salary costs allocation) 4w4B\Na> l  
　　成本曲线(cost curve) JzHG5nmB  
　　农业生产成本(agriculture production cost) \bA Yic  
　　原始成本和重置成本(original cost and replacement cost) .
6B\fr.za  
　　工程施工成本 vqf$("  
　　直接成本与间接成本(direct cost and indirect cost) 92+8z
X  
　　可控成本(controllable cost) taQE r2Zy  
　　制造费用分配(manufacturing expenses allocation) 2iAC
_"n  
　　理论成本与应用成本(theory cost and practice cost) !xM5 A[f  
　　辅助生产成本分配(auxiliary production cost allocation) vW63j't_  
　　期间,费用 IgT`on3Y  
　　成本控制程序(procedure of cost control) t>"%exdoZ  
　　成本记录(cost entry, cost recorder cost agenda) K |& f5w  
　　成本计算分批法(job costing method) S}m _XR]  
　　成本计算分步法 C*9X;+S0J  
　　直接人工成本差异(direct labor variance) 7ubz7 *  
　　成本控制方法(cost control method)