[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 7&HP2r  
　　股本 Share capital IXzad  
　　已归还投资 Investment returned q
)@.f.  
　　利润分配-其他转入 Profit appropriation - other transfer in ,pAMQ5  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y& Dd  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;7 IVg[f  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <`MHra8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .h7b 4J  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a"WnBdFZ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit n.7 $*9)#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ulktd^A\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [5m;L5  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Dvx"4EA{7{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T-<^mX[}  
　　期初未分配利润 Retained earnings, beginning of the year W^yF5  
　　资本公积-股本溢价 Capital surplus - share premium -3w? y  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~zRW*pd  
　　资本公积-接受现金捐赠 Capital surplus - cash donation w#JF7;  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9Ft) VX  
　　资本公积-拨款转入 Capital surplus - subsidiary  *riGi  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation c6?5?_ne  
　　资本公积-其他 Capital surplus - others ?m~x%[Vn  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xRaYm  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve YY]LK%-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve L(8Q%oX%o  
　　盈余公积-储备基金 Surplus reserve - reserve fund @aj"12  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund  OSSMIPr  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,,{Uz)>'W6  
　　主营业务收入 Sales "`&?<82  
　　主营业务成本 Cost of sales 65<p:  
　　主营业务税金及附加 Sales tax kdoE)C   
　　营业费用 Operating expenses O#k?c }  
　　管理费用 General and administrative expenses Qh{=Z^r  
　　财务费用 Financial expenses y ruN5  
　　投资收益 Investment income LW2Sko?Yo  
　　其他业务收入 Other operating income u6%56 %^f  
　　营业外收入 Non-operating income y XS/3_A{  
　　补贴收入 Subsidy income 4vy!'r@  
　　其他业务支出 Other operating expenses !XtbZ-  
　　营业外支出 Non-operating expenses y:W$~<E`p  
　　所得税 Income tax s"sX#l[J  
　　直接人工成本差异(direct labor variance) u\Xi]pZ@X]  
　　直接材料成本差异(direct material variance) ~u3I=b  
　　在产品计价(work-in-process costing) ?=PQQx2_*u  
　　联产品成本计算(joint products costing)  c<4pu  
　　生产成本汇总程序(accumulation process of procluction cost) xE0+3@_>>  
　　制造费用差异(manufacturing expenses variance) @&2T0UB  
　　实际成本与估计成本(actual cost and estimated cost) z:fd'NC  
　　工资费用分配(salary costs allocation) gzC\6ca
 
　　成本曲线(cost curve) H5qa7JMZ  
　　农业生产成本(agriculture production cost) &Nec(q<  
　　原始成本和重置成本(original cost and replacement cost) pf2$%lE  
　　工程施工成本 63k8j[$  
　　直接成本与间接成本(direct cost and indirect cost) vn kktD'n  
　　可控成本(controllable cost) V;)'FJ)]  
　　制造费用分配(manufacturing expenses allocation) 9O
Tw6  
　　理论成本与应用成本(theory cost and practice cost) 31bKgU{  
　　辅助生产成本分配(auxiliary production cost allocation) 1x\%VtO>\b  
　　期间,费用 %*/?k~53  
　　成本控制程序(procedure of cost control) Y q2mVo  
　　成本记录(cost entry, cost recorder cost agenda) \!631FcQ   
　　成本计算分批法(job costing method) \x|(`;{  
　　成本计算分步法 g0iV#i  
　　直接人工成本差异(direct labor variance) $?'z%a{  
　　成本控制方法(cost control method)