[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 mOiA}BGw  
　　股本 Share capital h#_KO-#.[  
　　已归还投资 Investment returned QuG=am?l`  
　　利润分配-其他转入 Profit appropriation - other transfer in =W+ h.?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =Xw
r*
FTr  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s?qRy 2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund iWCR5c=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 06hzCWm #  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %x$1g)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit zJ-_{GiM*L  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 61qs`N=k  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve LjZvWts?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends luA k$Es  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]IX6>p,  
　　期初未分配利润 Retained earnings, beginning of the year }^T7S2_Qy  
　　资本公积-股本溢价 Capital surplus - share premium rByC6HV"  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #jY\l&E  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3O{*~D&n  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;ZnSWIF2  
　　资本公积-拨款转入 Capital surplus - subsidiary Y&vn`#   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation syuW>Z8s
  
　　资本公积-其他 Capital surplus - others Xz/5Wis4  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9\2<#,R1q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :.;pRz  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (_: k s  
　　盈余公积-储备基金 Surplus reserve - reserve fund z"cF\F  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3Z,J&d`[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;rBd_  
　　主营业务收入 Sales ].E89_|O  
　　主营业务成本 Cost of sales
5U%J,W  
　　主营业务税金及附加 Sales tax WCa>~dF>  
　　营业费用 Operating expenses @UbH;m  
　　管理费用 General and administrative expenses <n8K"(sy}  
　　财务费用 Financial expenses >[,ywRJ#_}  
　　投资收益 Investment income Yd}Jz  
　　其他业务收入 Other operating income 977%9z<h  
　　营业外收入 Non-operating income $-HP5Kj(k-  
　　补贴收入 Subsidy income J<p.J3I  
　　其他业务支出 Other operating expenses "nkj_pC  
　　营业外支出 Non-operating expenses Dt1v`T~=?  
　　所得税 Income tax Ino$N|G[  
　　直接人工成本差异(direct labor variance) +I>u${sVx*  
　　直接材料成本差异(direct material variance)  {zTo[i  
　　在产品计价(work-in-process costing) CV9o,rL  
　　联产品成本计算(joint products costing) 0F"W~OQ6  
　　生产成本汇总程序(accumulation process of procluction cost) ( lNV\Za  
　　制造费用差异(manufacturing expenses variance) GM1z@i\5  
　　实际成本与估计成本(actual cost and estimated cost) Vrwy+o>:X  
　　工资费用分配(salary costs allocation) U8f!yXF'  
　　成本曲线(cost curve) '7lHWqN<  
　　农业生产成本(agriculture production cost) P}YtT3.K  
　　原始成本和重置成本(original cost and replacement cost) O)0}yF$0  
　　工程施工成本 #3b_#+,  
　　直接成本与间接成本(direct cost and indirect cost) (8Q0?SZN  
　　可控成本(controllable cost) AXnuXa(j  
　　制造费用分配(manufacturing expenses allocation) bc+~g>o  
　　理论成本与应用成本(theory cost and practice cost) dC&OjBQ  
　　辅助生产成本分配(auxiliary production cost allocation) VR8 kY&  
　　期间,费用 D=B$ Pv9%  
　　成本控制程序(procedure of cost control) 8R3x74fL  
　　成本记录(cost entry, cost recorder cost agenda) `"7}'|  
　　成本计算分批法(job costing method) 2)iwAu   
　　成本计算分步法 6MewQ{hi  
　　直接人工成本差异(direct labor variance) ,M4G_U[  
　　成本控制方法(cost control method)