[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 6tXx--Nh  
　　股本 Share capital ehQ"<.sQ  
　　已归还投资 Investment returned WT$m*I  
　　利润分配-其他转入 Profit appropriation - other transfer in K@lZuQ.1  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve INZycNqm,  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ](yw2c;me  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ]JB~LQz]k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7g1"s1~or  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F/z$jj)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit kyl
R)  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends NQzpgf|h  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pfS?:f<+6"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^LgaMmz  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `pS<v.L3  
　　期初未分配利润 Retained earnings, beginning of the year -:IG{3fnu  
　　资本公积-股本溢价 Capital surplus - share premium z,/0e@B >  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `WvNN>R  
　　资本公积-接受现金捐赠 Capital surplus - cash donation j&n][=PL  
　　资本公积-股权投资准备 Capital surplus - investment reserve yNVuSj  
　　资本公积-拨款转入 Capital surplus - subsidiary @cNBY7=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Oo{+W5[  
　　资本公积-其他 Capital surplus - others wWs<{ T  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tX)l$oRPr  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9 ![oJ3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5zXw0_  
　　盈余公积-储备基金 Surplus reserve - reserve fund $c4Q6w  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund EIO!f[]o  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment j.
O7-t%C  
　　主营业务收入 Sales [wB-e~  
　　主营业务成本 Cost of sales ZC+F* :$  
　　主营业务税金及附加 Sales tax k{>rI2;  
　　营业费用 Operating expenses .ruGS.nS4  
　　管理费用 General and administrative expenses Ezw(J[).C  
　　财务费用 Financial expenses Z'c{4b`N  
　　投资收益 Investment income F#S^Q`  
　　其他业务收入 Other operating income .sNUU 3xSC  
　　营业外收入 Non-operating income ZzfGs  
　　补贴收入 Subsidy income Ql8E9~h  
　　其他业务支出 Other operating expenses c|q!C0X[  
　　营业外支出 Non-operating expenses {6Tw+/`P  
　　所得税 Income tax p-n_ ">7  
　　直接人工成本差异(direct labor variance) 8`E9a  
　　直接材料成本差异(direct material variance)  R~u0!  
　　在产品计价(work-in-process costing) "5Oi[w&F5  
　　联产品成本计算(joint products costing) {?*3Ou  
　　生产成本汇总程序(accumulation process of procluction cost) .m_yx{FZ=  
　　制造费用差异(manufacturing expenses variance) ?Pz:H/$  
　　实际成本与估计成本(actual cost and estimated cost) V&4)B &W  
　　工资费用分配(salary costs allocation) UEmNT9V  
　　成本曲线(cost curve) mlCw(i,  
　　农业生产成本(agriculture production cost) 0JTDJZOz@#  
　　原始成本和重置成本(original cost and replacement cost) N\b%+vR  
　　工程施工成本 a x1  
　　直接成本与间接成本(direct cost and indirect cost) U1(<1eTyu  
　　可控成本(controllable cost) Ijq',@jE  
　　制造费用分配(manufacturing expenses allocation) F[/Bp>P7  
　　理论成本与应用成本(theory cost and practice cost) 4~-"k{Xt  
　　辅助生产成本分配(auxiliary production cost allocation) rqk1 F~j|  
　　期间,费用 w :2@@)pr  
　　成本控制程序(procedure of cost control) 'T@K$xL8  
　　成本记录(cost entry, cost recorder cost agenda) *k'D%}N:  
　　成本计算分批法(job costing method) ! 7,rz1s73  
　　成本计算分步法 !f\,xa|M  
　　直接人工成本差异(direct labor variance) sl^i%xJ|l'  
　　成本控制方法(cost control method)