[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 Nmp1[/{J  
　　股本 Share capital #Jg)HU9  
　　已归还投资 Investment returned 6N6d[t"  
　　利润分配-其他转入 Profit appropriation - other transfer in yay{lP}b"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C7,Ol0`v  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n;4`IK|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5y@JMQSO  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \U,.!'+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Dk8" H>*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )x#^fN~ 7`  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends '%kk&&3'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Haiuf
)a  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jiz"`,-},O  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AOhsat;O`  
　　期初未分配利润 Retained earnings, beginning of the year 'R?;T[s%  
　　资本公积-股本溢价 Capital surplus - share premium h@/c76}f6p  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]{Iy<  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )mJl-u[0+  
　　资本公积-股权投资准备 Capital surplus - investment reserve "w=.2A:q  
　　资本公积-拨款转入 Capital surplus - subsidiary KI#),~nS  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )9J&M6
LX  
　　资本公积-其他 Capital surplus - others a+IU<O-J?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T[L  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W~FcU+a  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #\o VbVq  
　　盈余公积-储备基金 Surplus reserve - reserve fund <SO C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
KZJ;O7'`  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z1_\P) M  
　　主营业务收入 Sales
or>5a9pj  
　　主营业务成本 Cost of sales MHk\y2`/;  
　　主营业务税金及附加 Sales tax pzHN:9r  
　　营业费用 Operating expenses H/YZwDx,i  
　　管理费用 General and administrative expenses (Z;-u+ }.  
　　财务费用 Financial expenses mRFcZ.7  
　　投资收益 Investment income u\.7#D>  
　　其他业务收入 Other operating income cYq<.A(hVj  
　　营业外收入 Non-operating income ^
.M*pe  
　　补贴收入 Subsidy income m^%[  
　　其他业务支出 Other operating expenses
#GY;.,  
　　营业外支出 Non-operating expenses O8r9&Nv  
　　所得税 Income tax Zm^4p{I%o*  
　　直接人工成本差异(direct labor variance) -BgzAxa  
　　直接材料成本差异(direct material variance) Mq8jPjL  
　　在产品计价(work-in-process costing) TnCN2#BO  
　　联产品成本计算(joint products costing) :dLfM)8}  
　　生产成本汇总程序(accumulation process of procluction cost) O#uTwnW  
　　制造费用差异(manufacturing expenses variance) ?(n|ykXwc  
　　实际成本与估计成本(actual cost and estimated cost) ]8<;,}#  
　　工资费用分配(salary costs allocation) 8$BZbj%?hx  
　　成本曲线(cost curve) 98x]x:mgI_  
　　农业生产成本(agriculture production cost) b<~\IPY  
　　原始成本和重置成本(original cost and replacement cost) *O+
G}_}  
　　工程施工成本 a$l  
　　直接成本与间接成本(direct cost and indirect cost) 1Y_Cd  
　　可控成本(controllable cost) ehPrxIyC  
　　制造费用分配(manufacturing expenses allocation) 8S"vRR  
　　理论成本与应用成本(theory cost and practice cost) Re0ma%~LP  
　　辅助生产成本分配(auxiliary production cost allocation) hqmKUlo  
　　期间,费用 5\A[ra  
　　成本控制程序(procedure of cost control) '!I^Lfz-Z  
　　成本记录(cost entry, cost recorder cost agenda) ]4
ya$%A  
　　成本计算分批法(job costing method) %tT&/F  
　　成本计算分步法 m$Lq#R={Z  
　　直接人工成本差异(direct labor variance) d;daYjOm  
　　成本控制方法(cost control method)