[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 WFug-#;e  
　　股本 Share capital C>l (4*S  
　　已归还投资 Investment returned $ ga,$G  
　　利润分配-其他转入 Profit appropriation - other transfer in >SZuN"r8`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve GYT0zMMf  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >&Ye(3w&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 50S*_4R  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,=ju^_^sA  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "H=fWz5z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {dl@#Tu  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends R8% u9o  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N:^
4OnVR  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PwAmnk !  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares IOrYm  
　　期初未分配利润 Retained earnings, beginning of the year ~8Ef`zL  
　　资本公积-股本溢价 Capital surplus - share premium Y% [H:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve IxlPpS9Wx  
　　资本公积-接受现金捐赠 Capital surplus - cash donation CwEb ?  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6>d3*  
　　资本公积-拨款转入 Capital surplus - subsidiary kx0w?A8-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation o5z&sRZ  
　　资本公积-其他 Capital surplus - others Zg])uM]\2i  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \iwUsv>SB  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b!;WF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e+MsFXnB8  
　　盈余公积-储备基金 Surplus reserve - reserve fund K!88 Nox(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund j;rxr1+w  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment su=]gE@  
　　主营业务收入 Sales Bm^8"SSN  
　　主营业务成本 Cost of sales :rmi8!o  
　　主营业务税金及附加 Sales tax 1$c[G}h  
　　营业费用 Operating expenses }Oy/F  
　　管理费用 General and administrative expenses xO 1uHaL  
　　财务费用 Financial expenses na/,1iI<  
　　投资收益 Investment income DV
bY  
　　其他业务收入 Other operating income wB*}XJah  
　　营业外收入 Non-operating income 0 vz!)  
　　补贴收入 Subsidy income ;xE1#ZT  
　　其他业务支出 Other operating expenses iEBxBsz_  
　　营业外支出 Non-operating expenses 4kLTKm:G  
　　所得税 Income tax Bv=:F5hLG  
　　直接人工成本差异(direct labor variance)
6FI`0j=~  
　　直接材料成本差异(direct material variance) %aJ8wYj*  
　　在产品计价(work-in-process costing) |fWR[\NU  
　　联产品成本计算(joint products costing) m3 b?f B  
　　生产成本汇总程序(accumulation process of procluction cost) 'P >h2^z  
　　制造费用差异(manufacturing expenses variance) rOq>jv y  
　　实际成本与估计成本(actual cost and estimated cost) k$K>ml/h  
　　工资费用分配(salary costs allocation) I#t#%!InH  
　　成本曲线(cost curve) htqC~B{1E  
　　农业生产成本(agriculture production cost) {B\lk:"X  
　　原始成本和重置成本(original cost and replacement cost) q}7(w$&  
　　工程施工成本 Yh;A  
　　直接成本与间接成本(direct cost and indirect cost) af2yng  
　　可控成本(controllable cost) BO=j*.YKy  
　　制造费用分配(manufacturing expenses allocation) Js8d{\0\  
　　理论成本与应用成本(theory cost and practice cost) Fm.IRu<\`  
　　辅助生产成本分配(auxiliary production cost allocation) /SYzo4(  
　　期间,费用 "/U~j4O  
　　成本控制程序(procedure of cost control) so\8.(7n  
　　成本记录(cost entry, cost recorder cost agenda) h]okY49hY  
　　成本计算分批法(job costing method) 8U&93$  
　　成本计算分步法 7tz#R:  
　　直接人工成本差异(direct labor variance) q1 o)l  
　　成本控制方法(cost control method)