[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-:R{&3Lm:  
　　股本 Share capital <aztbq?  
　　已归还投资 Investment returned I+=+ ,iXhB  
　　利润分配-其他转入 Profit appropriation - other transfer in J-#V_TzJ?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c+D <  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3ew4QPT'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {ET
M >  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HS[($  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund WP2=1"X63  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit IjGPiC  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @}=(4%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mG"xo^1_H  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Z1#u&oX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares '2GnAws^  
　　期初未分配利润 Retained earnings, beginning of the year i.k7qclL`  
　　资本公积-股本溢价 Capital surplus - share premium a`L:E'
|B9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _%q~K (::  
　　资本公积-接受现金捐赠 Capital surplus - cash donation KL9k9|!p  
　　资本公积-股权投资准备 Capital surplus - investment reserve * xCY^_  
　　资本公积-拨款转入 Capital surplus - subsidiary AbxhNNK  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation \yl|*h3  
　　资本公积-其他 Capital surplus - others {`QA.he.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oNZ_7t U  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yQuL[#
p  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \?pyax8  
　　盈余公积-储备基金 Surplus reserve - reserve fund nl qn:[BU  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund NMe{1RM  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *,mI=1  
　　主营业务收入 Sales 1W\E`)Z}]  
　　主营业务成本 Cost of sales Y=p!xr>  
　　主营业务税金及附加 Sales tax >)) CXGE  
　　营业费用 Operating expenses MB!9tju  
　　管理费用 General and administrative expenses 1rJ2}d\y  
　　财务费用 Financial expenses Wl |5EY  
　　投资收益 Investment income _Ao$)Gu)  
　　其他业务收入 Other operating income l%T4:p4e  
　　营业外收入 Non-operating income %Yj%0  
　　补贴收入 Subsidy income RFMPh<Ac  
　　其他业务支出 Other operating expenses +? h}e  
　　营业外支出 Non-operating expenses I]^>>>p$  
　　所得税 Income tax gs5(~YiT6  
　　直接人工成本差异(direct labor variance) #obRr#8  
　　直接材料成本差异(direct material variance) oQ 2$z8  
　　在产品计价(work-in-process costing) )\|+G5#`  
　　联产品成本计算(joint products costing) pZ&,YX  
　　生产成本汇总程序(accumulation process of procluction cost) "!~o  
　　制造费用差异(manufacturing expenses variance) 7~SwNt,  
　　实际成本与估计成本(actual cost and estimated cost) $#q` Y+;L2  
　　工资费用分配(salary costs allocation) R|C2O[r}  
　　成本曲线(cost curve) h:nybLw?  
　　农业生产成本(agriculture production cost) I|U'@E  
　　原始成本和重置成本(original cost and replacement cost) b~J)LXj]w  
　　工程施工成本 d=/0A\O  
　　直接成本与间接成本(direct cost and indirect cost) H_X^)\oJ  
　　可控成本(controllable cost) qx t0Jr8  
　　制造费用分配(manufacturing expenses allocation) Iko]c_W0  
　　理论成本与应用成本(theory cost and practice cost) yd).}@  
　　辅助生产成本分配(auxiliary production cost allocation) hq)1YO  
　　期间,费用 9@lWI  
　　成本控制程序(procedure of cost control) !R=@Nr>  
　　成本记录(cost entry, cost recorder cost agenda) $@>0;i::  
　　成本计算分批法(job costing method) 8NWo)y49H  
　　成本计算分步法 |^6{3a  
　　直接人工成本差异(direct labor variance) G3~`]qf  
　　成本控制方法(cost control method)