[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 imC>T!-7  
　　股本 Share capital N"L @  
　　已归还投资 Investment returned +X
MK
Rt  
　　利润分配-其他转入 Profit appropriation - other transfer in &?"E "GH  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [3o^06V8j  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m -]E|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %OE (?~dq  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b*Sw")#  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wk c)2z   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit L.X"wIs^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends LYhjI  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rrz^LD  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N.(wR  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %0&59q]LM  
　　期初未分配利润 Retained earnings, beginning of the year ~T">)Y~+xI  
　　资本公积-股本溢价 Capital surplus - share premium 3e,"B S)+  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *QH~z2:[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ecvQEK2L  
　　资本公积-股权投资准备 Capital surplus - investment reserve C( wZjO?N  
　　资本公积-拨款转入 Capital surplus - subsidiary `"Lk@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation o&-D[|E|  
　　资本公积-其他 Capital surplus - others ?vh1 >1D  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xaI)d/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve PJ-g.0q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `?=Y^+*!-  
　　盈余公积-储备基金 Surplus reserve - reserve fund vLI'Z)\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund vb.}SG>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment FIu|eW+<l  
　　主营业务收入 Sales ^J~5k,7jX  
　　主营业务成本 Cost of sales 5LaF'>1yY  
　　主营业务税金及附加 Sales tax [jnA?Ge:  
　　营业费用 Operating expenses NWue;u^  
　　管理费用 General and administrative expenses >v#6SDg  
　　财务费用 Financial expenses ({$>o]<h  
　　投资收益 Investment income sU7fVke1   
　　其他业务收入 Other operating income q8S
HFKE  
　　营业外收入 Non-operating income Bi-x gq'z  
　　补贴收入 Subsidy income ,76Q*p  
　　其他业务支出 Other operating expenses ,eSII2,r4  
　　营业外支出 Non-operating expenses F81Kxcs  
　　所得税 Income tax #u"$\[G  
　　直接人工成本差异(direct labor variance) 9s4>hw@u  
　　直接材料成本差异(direct material variance) t9~Y ?  
　　在产品计价(work-in-process costing) cB0"vbdO  
　　联产品成本计算(joint products costing) <g$bM;6%  
　　生产成本汇总程序(accumulation process of procluction cost) Q3<ctd\]Y  
　　制造费用差异(manufacturing expenses variance) aOhi<I`*  
　　实际成本与估计成本(actual cost and estimated cost) fD<0V  
　　工资费用分配(salary costs allocation) ^UmhSxQ##  
　　成本曲线(cost curve) \)M EM=U  
　　农业生产成本(agriculture production cost) @Ta0v:Y  
　　原始成本和重置成本(original cost and replacement cost) ,8[R0wsBaz  
　　工程施工成本 T-F8[dd^/  
　　直接成本与间接成本(direct cost and indirect cost) R!>l7p/|H)  
　　可控成本(controllable cost) X"!tx  
　　制造费用分配(manufacturing expenses allocation) dnzZ\t>U  
　　理论成本与应用成本(theory cost and practice cost) Ju-#F@38  
　　辅助生产成本分配(auxiliary production cost allocation) 'i:S=E F  
　　期间,费用 !ZS5}/ZU  
　　成本控制程序(procedure of cost control) BD2Gv)?g  
　　成本记录(cost entry, cost recorder cost agenda) nTv^][
 
　　成本计算分批法(job costing method) yk0^m/=C(  
　　成本计算分步法 ?>Bt|[p:s)  
　　直接人工成本差异(direct labor variance) 7
Vo[zo  
　　成本控制方法(cost control method)