[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 w^k;D,h  
　　股本 Share capital qMBR *f  
　　已归还投资 Investment returned Rn%N&1 Ef  
　　利润分配-其他转入 Profit appropriation - other transfer in Fh7'[>onw  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t,)N('m}=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wbyE
;W  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Q~D`cc|]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dGfVZDs
r]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t
L SN`6[:  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 9ch#}/7B  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ivgpS5 M`Y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve k#TYKft  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >Y 1{rSk  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `[#x_<\t  
　　期初未分配利润 Retained earnings, beginning of the year $$Vt7"F  
　　资本公积-股本溢价 Capital surplus - share premium {@}?k s5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve TZir>5  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /76 1o\Q  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6!iJ;1PeE  
　　资本公积-拨款转入 Capital surplus - subsidiary hw_JDv+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation D H DZ_t:  
　　资本公积-其他 Capital surplus - others h5z)L c^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve nq}Q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xynw8;Y,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g_*T?;!.U  
　　盈余公积-储备基金 Surplus reserve - reserve fund .UCt|> $  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `;,Pb&
W~  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment g3@Rl2yQJ  
　　主营业务收入 Sales d<w~jP\  
　　主营业务成本 Cost of sales "yziXT@V  
　　主营业务税金及附加 Sales tax M/PFPJ >`  
　　营业费用 Operating expenses WzW-pV]  
　　管理费用 General and administrative expenses O/%< }3Sq  
　　财务费用 Financial expenses rRES8/  
　　投资收益 Investment income \ A1uhHP!  
　　其他业务收入 Other operating income z9 u$~  
　　营业外收入 Non-operating income 1RLY $M  
　　补贴收入 Subsidy income a^qNJ?R!  
　　其他业务支出 Other operating expenses -
 N>MBn  
　　营业外支出 Non-operating expenses $!vxVs9n  
　　所得税 Income tax A\rt6/  
　　直接人工成本差异(direct labor variance) &Wp8u#4L  
　　直接材料成本差异(direct material variance) wyx(FinIH  
　　在产品计价(work-in-process costing) T&Xl'=/  
　　联产品成本计算(joint products costing) |XY
En7^r  
　　生产成本汇总程序(accumulation process of procluction cost) n6WY&1ZE~  
　　制造费用差异(manufacturing expenses variance) wo2@ hav  
　　实际成本与估计成本(actual cost and estimated cost) &M

mU  
　　工资费用分配(salary costs allocation) m4K* <  
　　成本曲线(cost curve) r90+,aLM#?  
　　农业生产成本(agriculture production cost) P47V:E%  
　　原始成本和重置成本(original cost and replacement cost) 3>ex5  
　　工程施工成本 F+UG'4%  
　　直接成本与间接成本(direct cost and indirect cost) C<^YVeG  
　　可控成本(controllable cost)  GJi~y  
　　制造费用分配(manufacturing expenses allocation) ?)Nj c&G  
　　理论成本与应用成本(theory cost and practice cost) uxn)R#?  
　　辅助生产成本分配(auxiliary production cost allocation) d|9b~_::V  
　　期间,费用 rsn.4P=  
　　成本控制程序(procedure of cost control) dBsX*}C  
　　成本记录(cost entry, cost recorder cost agenda) idc`p?XP  
　　成本计算分批法(job costing method) MmPU7Nl%X  
　　成本计算分步法 }/dRU${!  
　　直接人工成本差异(direct labor variance) oq/G`{`\  
　　成本控制方法(cost control method)