[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 "~Fg-{jM%  
　　股本 Share capital 67EGkW?hbt  
　　已归还投资 Investment returned Z}O]pm>=G  
　　利润分配-其他转入 Profit appropriation - other transfer in 8~U ^G[!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &g?GF\Y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QFnuu-82"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund OP!R
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　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *<\`"C;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ..yV=idI  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 4&E"{d >  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends >33=0<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 56C8)?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;"D}"nL  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Mnranhe>G  
　　期初未分配利润 Retained earnings, beginning of the year i&DbZ=n2  
　　资本公积-股本溢价 Capital surplus - share premium
|?KYY0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F w{:shC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Hec8pL  
　　资本公积-股权投资准备 Capital surplus - investment reserve >FE8CH!W&  
　　资本公积-拨款转入 Capital surplus - subsidiary @>2]zMFf  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation GkOk.9Y,5  
　　资本公积-其他 Capital surplus - others :uYZ1O  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ztU"CRa8  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve feXo"J  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1tbA-+  
　　盈余公积-储备基金 Surplus reserve - reserve fund +xuv+mo  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund EUSM4djL  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]2u   
　　主营业务收入 Sales {)Wf[2zJ  
　　主营业务成本 Cost of sales |2'WSAWG  
　　主营业务税金及附加 Sales tax
Q7y'0s  
　　营业费用 Operating expenses \(LD<-a  
　　管理费用 General and administrative expenses SB%D%Zx6'%  
　　财务费用 Financial expenses 7bYwh8  
　　投资收益 Investment income Op0*tj2i),  
　　其他业务收入 Other operating income n]6'!Eo  
　　营业外收入 Non-operating income i>S@C@~  
　　补贴收入 Subsidy income Fepsa;\sU  
　　其他业务支出 Other operating expenses ~;?mD/0k  
　　营业外支出 Non-operating expenses pYcs4f!?p  
　　所得税 Income tax bR3Crz(9G  
　　直接人工成本差异(direct labor variance) L%H\|> k`  
　　直接材料成本差异(direct material variance) TQb/lY9*  
　　在产品计价(work-in-process costing) ";dS~(~  
　　联产品成本计算(joint products costing) dQ;8,JzIw&  
　　生产成本汇总程序(accumulation process of procluction cost) = V')}f~C  
　　制造费用差异(manufacturing expenses variance) [+FiD  
　　实际成本与估计成本(actual cost and estimated cost) aMu6{u6  
　　工资费用分配(salary costs allocation) H%vgPQ8  
　　成本曲线(cost curve) ~>)>hy)  
　　农业生产成本(agriculture production cost) 1E$\&*(  
　　原始成本和重置成本(original cost and replacement cost) OM.-apzC  
　　工程施工成本 5~pxu  
　　直接成本与间接成本(direct cost and indirect cost) BoT#b^l  
　　可控成本(controllable cost) `[$>S  
　　制造费用分配(manufacturing expenses allocation) <IIz-6*V  
　　理论成本与应用成本(theory cost and practice cost) yVVyWte,  
　　辅助生产成本分配(auxiliary production cost allocation) Z>UM gu3c  
　　期间,费用 p+Q9?9  
　　成本控制程序(procedure of cost control) (<B%Gy@  
　　成本记录(cost entry, cost recorder cost agenda) xV sI#`<a  
　　成本计算分批法(job costing method) 6 JI8l`S  
　　成本计算分步法 O-.G("  
　　直接人工成本差异(direct labor variance) K91O$'J  
　　成本控制方法(cost control method)