[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 Jyp7+M]  
　　股本 Share capital ll?Qg%V[t  
　　已归还投资 Investment returned =4OV }z=I  
　　利润分配-其他转入 Profit appropriation - other transfer in A+z}z@K  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1bjWWNzQA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;qcOcm%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund u)%/df qzZ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Lzx/9PPYn  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ke)<E98DC  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit t Q.%f:|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends K?yMy,9%Yw  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve R?Ch8mW.!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i8#:y`ai  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =dp`4
N  
　　期初未分配利润 Retained earnings, beginning of the year V|/N-3M  
　　资本公积-股本溢价 Capital surplus - share premium 6w_TL<S  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve at\$ IK_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &4*f28 s  
　　资本公积-股权投资准备 Capital surplus - investment reserve :w7?]y6~S  
　　资本公积-拨款转入 Capital surplus - subsidiary J?1Eh14KZ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation AdzdYZiM_  
　　资本公积-其他 Capital surplus - others H;+98AIy`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /PG%Y]l0b  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P!{J28dj  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .sb0|3&  
　　盈余公积-储备基金 Surplus reserve - reserve fund W'e{2u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
" ^!=e72  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6t'.4SR  
　　主营业务收入 Sales X<f4X"y  
　　主营业务成本 Cost of sales cmY `$=  
　　主营业务税金及附加 Sales tax V5 Gy|X  
　　营业费用 Operating expenses 7O i<_b  
　　管理费用 General and administrative expenses PeSTUR&  
　　财务费用 Financial expenses \vuWypo  
　　投资收益 Investment income ;Q[E>j?w=  
　　其他业务收入 Other operating income BG6Lky/omz  
　　营业外收入 Non-operating income  l .m #  
　　补贴收入 Subsidy income iaQFVROu  
　　其他业务支出 Other operating expenses \@zoM:[sN  
　　营业外支出 Non-operating expenses Wxi;Tq9C@_  
　　所得税 Income tax ojVN-*5  
　　直接人工成本差异(direct labor variance) uI3oPP> $  
　　直接材料成本差异(direct material variance)  J@J`)  
　　在产品计价(work-in-process costing) yP34h*0B  
　　联产品成本计算(joint products costing) i6O'UzD@T  
　　生产成本汇总程序(accumulation process of procluction cost) },O7NSG<o  
　　制造费用差异(manufacturing expenses variance) V3/OKI\o  
　　实际成本与估计成本(actual cost and estimated cost) ^GiWU +`  
　　工资费用分配(salary costs allocation) nd5.Py$  
　　成本曲线(cost curve) %Kh}6   
　　农业生产成本(agriculture production cost) W~s:SN  
　　原始成本和重置成本(original cost and replacement cost) bvT$/(7  
　　工程施工成本 t{Ks}9
B  
　　直接成本与间接成本(direct cost and indirect cost) C\ 34R  
　　可控成本(controllable cost) -1ci.4F&  
　　制造费用分配(manufacturing expenses allocation) {l\Ep=O vx  
　　理论成本与应用成本(theory cost and practice cost) f3<2531/}  
　　辅助生产成本分配(auxiliary production cost allocation) *~.'lE%[U  
　　期间,费用 ho!qXS  
　　成本控制程序(procedure of cost control) eGWwPSIp  
　　成本记录(cost entry, cost recorder cost agenda) zJOyr"B'8  
　　成本计算分批法(job costing method)
Ol;"}3*Z*  
　　成本计算分步法 C]3^:b+   
　　直接人工成本差异(direct labor variance) p.,`3"C1  
　　成本控制方法(cost control method)