[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 ZIJTGa}B q  
　　股本 Share capital fj[tm  
　　已归还投资 Investment returned 0hX@ta[Up  
　　利润分配-其他转入 Profit appropriation - other transfer in D,SL_*r{  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'p4b8:X  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UpqDGd7M  
　　利润分配-提取储备基金 Profit appropriation - reserve fund "yPKdwP  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1#jvr_ ga  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund TmdRB8N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit V2*m/J yeB  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3L%g2`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o88Dz}a  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K9Bi2/N  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {-,^3PI\  
　　期初未分配利润 Retained earnings, beginning of the year l&m'?.gf  
　　资本公积-股本溢价 Capital surplus - share premium 'q*:+|"  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve UE/N -K)`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Wg5i#6y8w  
　　资本公积-股权投资准备 Capital surplus - investment reserve cP[]\r+Kj  
　　资本公积-拨款转入 Capital surplus - subsidiary (1}"I RX.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^g* /p[  
　　资本公积-其他 Capital surplus - others ;AE%f.Y  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;@I}eZ,f$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p> 4bj>Ql  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C6wlRvWn  
　　盈余公积-储备基金 Surplus reserve - reserve fund -cnlj  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund gb@ |\n  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment me/ae{  
　　主营业务收入 Sales f>C|qDmT  
　　主营业务成本 Cost of sales o)IcAqN$H  
　　主营业务税金及附加 Sales tax da53XEF&  
　　营业费用 Operating expenses (r )fx  
　　管理费用 General and administrative expenses ?u8vK<2h  
　　财务费用 Financial expenses /pDI \]  
　　投资收益 Investment income Id'@!U:NA  
　　其他业务收入 Other operating income 9TILrK  
　　营业外收入 Non-operating income }lt]]094,  
　　补贴收入 Subsidy income js8\"  
　　其他业务支出 Other operating expenses k0R;1lZ0n  
　　营业外支出 Non-operating expenses {T[/B"QZG  
　　所得税 Income tax /WIHG0D  
　　直接人工成本差异(direct labor variance) 05m/iQ  
　　直接材料成本差异(direct material variance) b3!,r\9V  
　　在产品计价(work-in-process costing) h\^> s$  
　　联产品成本计算(joint products costing) wq"AWyu  
　　生产成本汇总程序(accumulation process of procluction cost) &tw   
　　制造费用差异(manufacturing expenses variance) zVs|go>F  
　　实际成本与估计成本(actual cost and estimated cost) 7w=%aW|  
　　工资费用分配(salary costs allocation) Ig6>+Mw  
　　成本曲线(cost curve) 6'N!)b^-  
　　农业生产成本(agriculture production cost) ))>)qav  
　　原始成本和重置成本(original cost and replacement cost) ps6c>AN`A&  
　　工程施工成本 er0ClvB  
　　直接成本与间接成本(direct cost and indirect cost) CfnRcnms  
　　可控成本(controllable cost) c~UYs\  
　　制造费用分配(manufacturing expenses allocation) 8M;G@ Q80  
　　理论成本与应用成本(theory cost and practice cost) <ArP_! `3  
　　辅助生产成本分配(auxiliary production cost allocation) v`$9;9  
　　期间,费用 ^y"$k  
　　成本控制程序(procedure of cost control) weiqt *,8  
　　成本记录(cost entry, cost recorder cost agenda) x9NLJI21/  
　　成本计算分批法(job costing method) kM\O2ay  
　　成本计算分步法 `-N&cc  
　　直接人工成本差异(direct labor variance) /Iu._2  
　　成本控制方法(cost control method)