[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 x3ZF6)@  
　　股本 Share capital o-6d$c}{f  
　　已归还投资 Investment returned )R7Sh51P  
　　利润分配-其他转入 Profit appropriation - other transfer in AM-bs^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
H9)@q3<  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #I=EYl=Vvi  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7IxeSxXH  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JY  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CY o m  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit HAn{^8"@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends f=^xU P  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4<Vi`X7[F  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yX!u&  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares necY/&Ld-  
　　期初未分配利润 Retained earnings, beginning of the year `/sNX<mp  
　　资本公积-股本溢价 Capital surplus - share premium HJ&P[zV^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zA5nr`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation a/ Ac^!(  
　　资本公积-股权投资准备 Capital surplus - investment reserve h  /  
　　资本公积-拨款转入 Capital surplus - subsidiary |O(>{GH  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation akvi^]x  
　　资本公积-其他 Capital surplus - others pyhXET '  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tz):$1X_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V&f*+!!2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `Na()r$T  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4AJ]qu  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `4*I1WZW  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment X9| Z?jJ  
　　主营业务收入 Sales NQqw|3  
　　主营业务成本 Cost of sales jf3Zy:*K  
　　主营业务税金及附加 Sales tax hF$`=hE,F~  
　　营业费用 Operating expenses MT/jpx  
　　管理费用 General and administrative expenses u[)X="-e#  
　　财务费用 Financial expenses t/[lA=0 )2  
　　投资收益 Investment income SrKitSG  
　　其他业务收入 Other operating income dBI-y6R  
　　营业外收入 Non-operating income hi,=" /9
 
　　补贴收入 Subsidy income ]({-vG\m  
　　其他业务支出 Other operating expenses .,
u>WIUxj  
　　营业外支出 Non-operating expenses 3l=q@72  
　　所得税 Income tax 9\"\7S/Z  
　　直接人工成本差异(direct labor variance) GDLi?3q  
　　直接材料成本差异(direct material variance) d7^ `  
　　在产品计价(work-in-process costing) g}%ODa !H  
　　联产品成本计算(joint products costing) QYbB\Y  
　　生产成本汇总程序(accumulation process of procluction cost) {
L;sF=d  
　　制造费用差异(manufacturing expenses variance) d.+*o  
　　实际成本与估计成本(actual cost and estimated cost) 3A,N1OXG  
　　工资费用分配(salary costs allocation) [K?  
　　成本曲线(cost curve) Kxr{Nx  
　　农业生产成本(agriculture production cost) *}vvS^c0  
　　原始成本和重置成本(original cost and replacement cost) P8m0]T.&x  
　　工程施工成本 ;  $ rQ  
　　直接成本与间接成本(direct cost and indirect cost) N1'"7eg/  
　　可控成本(controllable cost) \kQ)fk]^  
　　制造费用分配(manufacturing expenses allocation) OH@"]Nc~  
　　理论成本与应用成本(theory cost and practice cost) 3#t9pI4  
　　辅助生产成本分配(auxiliary production cost allocation) <.)=CK  
　　期间,费用 =G}a%)?As\  
　　成本控制程序(procedure of cost control) 1 NP  
　　成本记录(cost entry, cost recorder cost agenda) e]1=&:eX#d  
　　成本计算分批法(job costing method) ~m=GS[=  
　　成本计算分步法 cB,^?djJ3  
　　直接人工成本差异(direct labor variance) GXZ="3W |  
　　成本控制方法(cost control method)