[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 Qj.]I0d  
　　股本 Share capital 64%P}On  
　　已归还投资 Investment returned E w5(U`
]  
　　利润分配-其他转入 Profit appropriation - other transfer in f=+|e"i#p  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5Ev9u),D+v  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ", !#7h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [<\k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /BjM&v(5/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NoTEbFrV  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit wN>k&J  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )h]~< fU  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0"
ksNnxK  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends twv|,kM  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ![h+R@_(  
　　期初未分配利润 Retained earnings, beginning of the year ,m;S-Im_Xr  
　　资本公积-股本溢价 Capital surplus - share premium t~U:Ea[gd  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]-QY, k  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \3JZ=/  
　　资本公积-股权投资准备 Capital surplus - investment reserve GvSSi'q~B  
　　资本公积-拨款转入 Capital surplus - subsidiary 0{^@kxV  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation DDxbIkt  
　　资本公积-其他 Capital surplus - others mFfw*,M
  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~P8 6=Vw  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?oan a%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AFE6@/'  
　　盈余公积-储备基金 Surplus reserve - reserve fund H=Scrvfx  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0zQ"5e?qy  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O=~8+sa  
　　主营业务收入 Sales Ir&rTGFN  
　　主营业务成本 Cost of sales eG&\b-%  
　　主营业务税金及附加 Sales tax Q&+Jeji  
　　营业费用 Operating expenses =r"-Pm{  
　　管理费用 General and administrative expenses w^OV;gp  
　　财务费用 Financial expenses 1N6.r:wg)%  
　　投资收益 Investment income O<7Q>m  
　　其他业务收入 Other operating income +`tl<rg;  
　　营业外收入 Non-operating income &.XlXihnt  
　　补贴收入 Subsidy income Q6blX
6DWU  
　　其他业务支出 Other operating expenses vU
m#^/#I  
　　营业外支出 Non-operating expenses
R= ,jqW<  
　　所得税 Income tax 2-!OflkoM0  
　　直接人工成本差异(direct labor variance) <7'`N\a  
　　直接材料成本差异(direct material variance) !"1}zeve  
　　在产品计价(work-in-process costing) jz,Mm,Gi  
　　联产品成本计算(joint products costing) =1Nz*
c  
　　生产成本汇总程序(accumulation process of procluction cost) Hdvtgss!  
　　制造费用差异(manufacturing expenses variance) PD #9 Z=Hj  
　　实际成本与估计成本(actual cost and estimated cost) <;Q1u,Mc  
　　工资费用分配(salary costs allocation) T8<pb^#  
　　成本曲线(cost curve) 4/KGrY!ck  
　　农业生产成本(agriculture production cost) g)0>J  
　　原始成本和重置成本(original cost and replacement cost) s
%M#  
　　工程施工成本 (-S<9u-r  
　　直接成本与间接成本(direct cost and indirect cost) 0RHKzk6~c  
　　可控成本(controllable cost) kY>jp@wV  
　　制造费用分配(manufacturing expenses allocation) zs/4tNXw  
　　理论成本与应用成本(theory cost and practice cost) kN7JZ12  
　　辅助生产成本分配(auxiliary production cost allocation) { 0\Ez}  
　　期间,费用 F1_s%&  
　　成本控制程序(procedure of cost control) MWdev.m:Z  
　　成本记录(cost entry, cost recorder cost agenda) y8
*MNw  
　　成本计算分批法(job costing method) J)7\k$D  
　　成本计算分步法 ba5,?FVI~  
　　直接人工成本差异(direct labor variance) YcQ$nZAU  
　　成本控制方法(cost control method)