[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 ]{AOh2Z.hv  
　　股本 Share capital D%jD8p  
　　已归还投资 Investment returned vJTfo#C|  
　　利润分配-其他转入 Profit appropriation - other transfer in ~'^!udF-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l:zU_J6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 23}BW_m  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <+? Y   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [+;FV!M6  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +}c|O+6g  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Gut J_2f^9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends I~p8#<4#b  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9n>$}UI\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y wW-p.  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )Lc<;=w'9  
　　期初未分配利润 Retained earnings, beginning of the year f M Y;  
　　资本公积-股本溢价 Capital surplus - share premium F!OOrW]p0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]]p19[4s  
　　资本公积-接受现金捐赠 Capital surplus - cash donation l zfD)TWb  
　　资本公积-股权投资准备 Capital surplus - investment reserve r#_7]_
3  
　　资本公积-拨款转入 Capital surplus - subsidiary My]+?.Ru  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Qq'i*Mh  
　　资本公积-其他 Capital surplus - others :DZLjC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xa87xX=a  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j~,h)C/v  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GXOFk7>  
　　盈余公积-储备基金 Surplus reserve - reserve fund [c&2i`C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !lR0w|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment f tYR,!&  
　　主营业务收入 Sales o"'iXUJ  
　　主营业务成本 Cost of sales PHQ{-b?4t  
　　主营业务税金及附加 Sales tax Xtci0eS#V  
　　营业费用 Operating expenses -Bo 86t)F  
　　管理费用 General and administrative expenses ]s*5[=uc2  
　　财务费用 Financial expenses G_V.H\w  
　　投资收益 Investment income 6RK ~Dl&g  
　　其他业务收入 Other operating income (b
g}an  
　　营业外收入 Non-operating income reJ"r<2  
　　补贴收入 Subsidy income ~?FK ; (  
　　其他业务支出 Other operating expenses /a@ kS  
　　营业外支出 Non-operating expenses CnabD{uTf  
　　所得税 Income tax n=f`AmF;  
　　直接人工成本差异(direct labor variance) 90Xt_$_}s  
　　直接材料成本差异(direct material variance)
}Q/G &F  
　　在产品计价(work-in-process costing) 0-*Z<cu%l  
　　联产品成本计算(joint products costing) &g*klt'B  
　　生产成本汇总程序(accumulation process of procluction cost) LWD.  
　　制造费用差异(manufacturing expenses variance) 7<^'DOs  
　　实际成本与估计成本(actual cost and estimated cost) CfQf7-  
　　工资费用分配(salary costs allocation) }C=Quy%Z<  
　　成本曲线(cost curve) VVs{l\$=ZV  
　　农业生产成本(agriculture production cost) vGXWwQ.1Tp  
　　原始成本和重置成本(original cost and replacement cost) Q2*/`L}m\  
　　工程施工成本 e&d3SQ%  
　　直接成本与间接成本(direct cost and indirect cost) Kn']n91m  
　　可控成本(controllable cost) |}Q( F+cL  
　　制造费用分配(manufacturing expenses allocation) m'd^?Qc
 
　　理论成本与应用成本(theory cost and practice cost) JYPxd~T/-  
　　辅助生产成本分配(auxiliary production cost allocation) p?Z(rCp  
　　期间,费用 hO#H vW  
　　成本控制程序(procedure of cost control) V?=TVI*k  
　　成本记录(cost entry, cost recorder cost agenda) ^rL,&rk  
　　成本计算分批法(job costing method) Was'A+GZ  
　　成本计算分步法 Zotz?jVVr  
　　直接人工成本差异(direct labor variance) /v5qyR7an  
　　成本控制方法(cost control method)