[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 9e6{(  
　　股本 Share capital 51usiOq  
　　已归还投资 Investment returned 8=Ht+Br  
　　利润分配-其他转入 Profit appropriation - other transfer in B75SLK:h=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7K4%`O   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <6
$%Y2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund T!E LH!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 40ZB;j$l  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f>PU# D @B  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,5WDYk-  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends E' :Z_ ^4  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve JC3)G/m(03  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ] lTfi0}g_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2F]MzeW  
　　期初未分配利润 Retained earnings, beginning of the year 8h2?Q  
　　资本公积-股本溢价 Capital surplus - share premium ddxv.kIj.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "+_0idpF  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;c}];ZU3G  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6Z=H>
w  
　　资本公积-拨款转入 Capital surplus - subsidiary rKq]zHgpo  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [V~bo/n  
　　资本公积-其他 Capital surplus - others ay.IK
BXc  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2 {0
VyLx  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {F[
Xe_=#"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N<%,3W_-_  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2e=Hjf )  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund G}*B`m  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment r8$TT\?~  
　　主营业务收入 Sales RPQ)0.O7  
　　主营业务成本 Cost of sales .(ir2g  
　　主营业务税金及附加 Sales tax [5-5tipvWp  
　　营业费用 Operating expenses }+1oD{  
　　管理费用 General and administrative expenses i&KODhMpP  
　　财务费用 Financial expenses
/;1FZ<zU  
　　投资收益 Investment income fZC,%p  
　　其他业务收入 Other operating income sjGZ ,
?%  
　　营业外收入 Non-operating income yuBBO:\.  
　　补贴收入 Subsidy income [OSUARm v  
　　其他业务支出 Other operating expenses 1g+<`1=KT  
　　营业外支出 Non-operating expenses Wi<Fkzj  
　　所得税 Income tax 8!fwXm  
　　直接人工成本差异(direct labor variance)
kzu=-@s  
　　直接材料成本差异(direct material variance) E 83nEUs  
　　在产品计价(work-in-process costing) m`cG&Ar5  
　　联产品成本计算(joint products costing) YoA$Gw2  
　　生产成本汇总程序(accumulation process of procluction cost) -M}iDBJx>#  
　　制造费用差异(manufacturing expenses variance) u1l#k60  
　　实际成本与估计成本(actual cost and estimated cost) 98"NUT  
　　工资费用分配(salary costs allocation) Ns_d10rZ.  
　　成本曲线(cost curve) kLP^q+$u)!  
　　农业生产成本(agriculture production cost) z7o59&  
　　原始成本和重置成本(original cost and replacement cost) +Gko[<  
　　工程施工成本 OJaU,vQ#  
　　直接成本与间接成本(direct cost and indirect cost) "-sz7}Mb  
　　可控成本(controllable cost) &V$R@~x  
　　制造费用分配(manufacturing expenses allocation) 5o*x?P!$  
　　理论成本与应用成本(theory cost and practice cost) VTU-'q  
　　辅助生产成本分配(auxiliary production cost allocation) =*I9qjla[?  
　　期间,费用 tti.-  
　　成本控制程序(procedure of cost control) t!tBN
 
　　成本记录(cost entry, cost recorder cost agenda) (0r6_8e6xv  
　　成本计算分批法(job costing method) K""04Ew*pV  
　　成本计算分步法 P%c<0y"O:>  
　　直接人工成本差异(direct labor variance) 5h&8!!$[  
　　成本控制方法(cost control method)