[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 7g*!6-W[  
　　股本 Share capital |cC3L09  
　　已归还投资 Investment returned &n1Vv_Lb  
　　利润分配-其他转入 Profit appropriation - other transfer in OmBM)g  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dz@+ jEV  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;>7~@ K  
　　利润分配-提取储备基金 Profit appropriation - reserve fund gOg7:VPG  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .f$2-5q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h!wq&Vi4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit %i
\rw* f  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends M %,\2!$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {mU%.5  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends h?TIxo:6/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]pm/5|  
　　期初未分配利润 Retained earnings, beginning of the year ,It0brF  
　　资本公积-股本溢价 Capital surplus - share premium QuS=^,]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve UwW@}cy,L  
　　资本公积-接受现金捐赠 Capital surplus - cash donation qq!ZYWy2  
　　资本公积-股权投资准备 Capital surplus - investment reserve |r+ x/,2-  
　　资本公积-拨款转入 Capital surplus - subsidiary f_ M
K4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;y-JR$M  
　　资本公积-其他 Capital surplus - others ll5;09  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _!2lnJ4+5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gbMA-r:IC  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <J d!`$  
　　盈余公积-储备基金 Surplus reserve - reserve fund l'l&Zqd  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }h1BAKg  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment mZU L}[xf  
　　主营业务收入 Sales 7z$53z  
　　主营业务成本 Cost of sales pq0Z<b;2  
　　主营业务税金及附加 Sales tax E0qJ.v  
　　营业费用 Operating expenses 7B0`.E^~  
　　管理费用 General and administrative expenses i@:^b_  
　　财务费用 Financial expenses V(cU/Aia^  
　　投资收益 Investment income J-+mdA  
　　其他业务收入 Other operating income X#T|.mCdC  
　　营业外收入 Non-operating income &</)k|.A6\  
　　补贴收入 Subsidy income JA{kifu0+  
　　其他业务支出 Other operating expenses r ~=+>, _  
　　营业外支出 Non-operating expenses G>pedE\  
　　所得税 Income tax 'R1C-U3w,  
　　直接人工成本差异(direct labor variance) < R"Y^]P=  
　　直接材料成本差异(direct material variance) "
#Z e3Uy\  
　　在产品计价(work-in-process costing) kQU4s)J
 
　　联产品成本计算(joint products costing) ->qRG U W  
　　生产成本汇总程序(accumulation process of procluction cost) SkV pZh
  
　　制造费用差异(manufacturing expenses variance) ty!DMg#  
　　实际成本与估计成本(actual cost and estimated cost) UK OhsE  
　　工资费用分配(salary costs allocation) (f"Qz~R|6_  
　　成本曲线(cost curve) 9V)c
f  
　　农业生产成本(agriculture production cost) _9D]1f=&  
　　原始成本和重置成本(original cost and replacement cost) C2LG@iCIE  
　　工程施工成本 zecM|S_  
　　直接成本与间接成本(direct cost and indirect cost) )Fd)YJVR  
　　可控成本(controllable cost) 8]&Fu3M^  
　　制造费用分配(manufacturing expenses allocation) W+u@UJi  
　　理论成本与应用成本(theory cost and practice cost) At>e4t2@  
　　辅助生产成本分配(auxiliary production cost allocation) /7B3z}rd  
　　期间,费用 lLVD`)  
　　成本控制程序(procedure of cost control) R;AcAJ;  
　　成本记录(cost entry, cost recorder cost agenda) 5[\g87\  
　　成本计算分批法(job costing method) #l>r9Z71  
　　成本计算分步法 v$`3}<3-  
　　直接人工成本差异(direct labor variance) <Y /3U  
　　成本控制方法(cost control method)