[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 ;9'OOz|+1  
　　股本 Share capital ^/k*h J{  
　　已归还投资 Investment returned d0 /#nz  
　　利润分配-其他转入 Profit appropriation - other transfer in 4`=mu}Y2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wS3'?PRX  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D3K8F@d  
　　利润分配-提取储备基金 Profit appropriation - reserve fund V^~:F  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HLi%%"'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i{qgn%#}Y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {fp[BF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )=-szJjXZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7>*vI7O0l  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Dum9l
j  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [1H^3g '  
　　期初未分配利润 Retained earnings, beginning of the year ]J]h#ZH
x  
　　资本公积-股本溢价 Capital surplus - share premium lk80#( :Z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve SZCze"`[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3T0"" !Q  
　　资本公积-股权投资准备 Capital surplus - investment reserve Ef{Vp;]  
　　资本公积-拨款转入 Capital surplus - subsidiary H" 7u7l  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation mXs; b 2r^  
　　资本公积-其他 Capital surplus - others Qe(
:|q_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mB)bcuPv  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1yY0dOoLG)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _GPl gp:  
　　盈余公积-储备基金 Surplus reserve - reserve fund ] @fk]]R  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )Xyn q(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment I1&aM}y{G  
　　主营业务收入 Sales oe~b}:  
　　主营业务成本 Cost of sales +x}<IS8  
　　主营业务税金及附加 Sales tax .6 ?U@2  
　　营业费用 Operating expenses Yu2Bkq+  
　　管理费用 General and administrative expenses T^]}Oy@e,J  
　　财务费用 Financial expenses BING
{ew  
　　投资收益 Investment income ^T-V^^#(  
　　其他业务收入 Other operating income kB%JNMF{A  
　　营业外收入 Non-operating income #C@FYOf*  
　　补贴收入 Subsidy income ENY+^7  
　　其他业务支出 Other operating expenses -d:Jta!}{  
　　营业外支出 Non-operating expenses ,~W|]/b<q  
　　所得税 Income tax VJll  
　　直接人工成本差异(direct labor variance) lks!w/yCF  
　　直接材料成本差异(direct material variance) SMK_6?MZ  
　　在产品计价(work-in-process costing) `Ryp% Bn  
　　联产品成本计算(joint products costing) ^_
mj  
　　生产成本汇总程序(accumulation process of procluction cost) , ++ `=o  
　　制造费用差异(manufacturing expenses variance) Kx JqbLUC  
　　实际成本与估计成本(actual cost and estimated cost) r",GC]  
　　工资费用分配(salary costs allocation) Jxm.cC5z.  
　　成本曲线(cost curve) @U
}1EC{A  
　　农业生产成本(agriculture production cost) ,$&&-p I]  
　　原始成本和重置成本(original cost and replacement cost) -A!%*9Z  
　　工程施工成本 KKf  
　　直接成本与间接成本(direct cost and indirect cost) 3sZ\0P}   
　　可控成本(controllable cost) $PHvA6D  
　　制造费用分配(manufacturing expenses allocation) k"w"hg&e  
　　理论成本与应用成本(theory cost and practice cost) `*KHSA  
　　辅助生产成本分配(auxiliary production cost allocation) VY\&8n}e(  
　　期间,费用 =odFmF  
　　成本控制程序(procedure of cost control) }RqK84K  
　　成本记录(cost entry, cost recorder cost agenda) :*\Pn!r  
　　成本计算分批法(job costing method) _:27]K:  
　　成本计算分步法 (Ep\Z 6*  
　　直接人工成本差异(direct labor variance) lnR{j
tWP  
　　成本控制方法(cost control method)