[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 =XRTeIZ  
　　股本 Share capital &J]|pf3m  
　　已归还投资 Investment returned Mk3~%`  
　　利润分配-其他转入 Profit appropriation - other transfer in m'!smSx8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lmsO 6=I4F  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?(t{VdZSzQ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund \!*3bR  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?k|}\l[X1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7EfLd+
  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit jD<fu  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,qj1"e  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )335X wA+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Wl29xY}`{!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `rwzCwA1  
　　期初未分配利润 Retained earnings, beginning of the year p{V_}:|= Q  
　　资本公积-股本溢价 Capital surplus - share premium @|=JXSr!KY  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :2Fy`PPab  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ym]12PAU5  
　　资本公积-股权投资准备 Capital surplus - investment reserve &8!~H<S  
　　资本公积-拨款转入 Capital surplus - subsidiary fwN'5ep  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2!w5eWl,  
　　资本公积-其他 Capital surplus - others 1#Ls4+]5  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tc|`cB3f  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FFG/v`NM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve lI)RaiMr=  
　　盈余公积-储备基金 Surplus reserve - reserve fund @)\{u$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund dj;Zzt3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment y8HwyU>  
　　主营业务收入 Sales tM% f#O  
　　主营业务成本 Cost of sales 7CGxM  
　　主营业务税金及附加 Sales tax l%f&vOcd  
　　营业费用 Operating expenses I,nW~;OV0  
　　管理费用 General and administrative expenses #GlQwk3  
　　财务费用 Financial expenses aFbIJm=!  
　　投资收益 Investment income sOf;I]E|  
　　其他业务收入 Other operating income h1A/:/_M6  
　　营业外收入 Non-operating income qH8d3?1XO  
　　补贴收入 Subsidy income +L]$M)*0&  
　　其他业务支出 Other operating expenses Jc3Z1Tt  
　　营业外支出 Non-operating expenses 46(=*iT&V  
　　所得税 Income tax fYt y7  
　　直接人工成本差异(direct labor variance) 1KI,/H"SY  
　　直接材料成本差异(direct material variance) 17..  
　　在产品计价(work-in-process costing) p'fD:M:  
　　联产品成本计算(joint products costing) M'gL_Xsei  
　　生产成本汇总程序(accumulation process of procluction cost) +HpPVuV  
　　制造费用差异(manufacturing expenses variance) zK_+UT  
　　实际成本与估计成本(actual cost and estimated cost) 6^Q/D7U;s  
　　工资费用分配(salary costs allocation) XMLJX~  
　　成本曲线(cost curve) }JWLm.e  
　　农业生产成本(agriculture production cost) \-h%z%{R  
　　原始成本和重置成本(original cost and replacement cost) !EuqJjh  
　　工程施工成本 d41DcgG'j(  
　　直接成本与间接成本(direct cost and indirect cost)  W>HGB  
　　可控成本(controllable cost) AWG;G+  
　　制造费用分配(manufacturing expenses allocation) O^L#(8bC  
　　理论成本与应用成本(theory cost and practice cost) J?1U'/Wx2  
　　辅助生产成本分配(auxiliary production cost allocation) [#3*R_#8R  
　　期间,费用 xIlo@W6  
　　成本控制程序(procedure of cost control) ~x #RIt  
　　成本记录(cost entry, cost recorder cost agenda)
5Xr<~xr  
　　成本计算分批法(job costing method) Z+%w|Sx  
　　成本计算分步法 h8)m2KrZ!.  
　　直接人工成本差异(direct labor variance) ]}za
 
　　成本控制方法(cost control method)