[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 He_(JXTP  
　　股本 Share capital ~1]2A[`s!  
　　已归还投资 Investment returned i7!mMO8]  
　　利润分配-其他转入 Profit appropriation - other transfer in "i<3}6/*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1S.e5{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve E["t Ccg  
　　利润分配-提取储备基金 Profit appropriation - reserve fund IWRq:Gw  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Wv*BwiQ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MfpWow-#{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit HtXBaIl\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends /zP)2q^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F@(}=w^(A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mW(_FS2%,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]Q_G /e  
　　期初未分配利润 Retained earnings, beginning of the year |ukdn2Q  
　　资本公积-股本溢价 Capital surplus - share premium sluZ-,zE  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hz|z&vyP  
　　资本公积-接受现金捐赠 Capital surplus - cash donation =O:ek#Bp  
　　资本公积-股权投资准备 Capital surplus - investment reserve OVo  
　　资本公积-拨款转入 Capital surplus - subsidiary 7LZb*+>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation I%b:Z  
　　资本公积-其他 Capital surplus - others yc4f\0B/  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3!w>"h0(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =|&"/$+s  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W me1w\0  
　　盈余公积-储备基金 Surplus reserve - reserve fund \ui~n:aWJ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund GvtI-\h]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment l \n:"*To  
　　主营业务收入 Sales E9*?G4P{l  
　　主营业务成本 Cost of sales #V,~d&_k  
　　主营业务税金及附加 Sales tax nu%Nt"~[%  
　　营业费用 Operating expenses F$yFR  
　　管理费用 General and administrative expenses F*( A; N_y  
　　财务费用 Financial expenses GZ[h`FJg/  
　　投资收益 Investment income c1!/jTX$  
　　其他业务收入 Other operating income *>*/|  
　　营业外收入 Non-operating income Y'%Iat(z  
　　补贴收入 Subsidy income lGBdQc]IL  
　　其他业务支出 Other operating expenses L , Fso./y  
　　营业外支出 Non-operating expenses PL_wa(}y]D  
　　所得税 Income tax QM=436fq  
　　直接人工成本差异(direct labor variance) ~zC fan/  
　　直接材料成本差异(direct material variance) M~Dc5\T  
　　在产品计价(work-in-process costing) "/-v 9  
　　联产品成本计算(joint products costing) c(g^*8Pb  
　　生产成本汇总程序(accumulation process of procluction cost) 0bL=l0N$W  
　　制造费用差异(manufacturing expenses variance) !4.^@^L|\  
　　实际成本与估计成本(actual cost and estimated cost) uqeWdj*Y  
　　工资费用分配(salary costs allocation) @z JZoJL]J  
　　成本曲线(cost curve) ea}KxLC`,  
　　农业生产成本(agriculture production cost) aYCzb7  
　　原始成本和重置成本(original cost and replacement cost) 'R5l =Wf  
　　工程施工成本 MW@b;=(  
　　直接成本与间接成本(direct cost and indirect cost) x(N}^Hu  
　　可控成本(controllable cost) ^M5uLm-_s  
　　制造费用分配(manufacturing expenses allocation) )g^Ewzy^X  
　　理论成本与应用成本(theory cost and practice cost) s/0FSv x  
　　辅助生产成本分配(auxiliary production cost allocation) R:m=HS_  
　　期间,费用 7TY"{?~O5  
　　成本控制程序(procedure of cost control) .Tqvy)'  
　　成本记录(cost entry, cost recorder cost agenda) SLA~F?t  
　　成本计算分批法(job costing method) _\[JMhd}  
　　成本计算分步法 c0p=/*s(  
　　直接人工成本差异(direct labor variance) "$;
:dfrU  
　　成本控制方法(cost control method)