[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 2"Oj* ;  
　　股本 Share capital Bismd21F6=  
　　已归还投资 Investment returned zT;F4_p3G-  
　　利润分配-其他转入 Profit appropriation - other transfer in p[kEFE,%  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [ArPoJt  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >]DnEF&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund & ,KxE(C  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ``l7|b jJ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kB41{Y -  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,yZvT7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends KW&5&~)2  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0FL PZaRP  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p-p]dV  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0(+3 w\_!  
　　期初未分配利润 Retained earnings, beginning of the year 0taopDi;d  
　　资本公积-股本溢价 Capital surplus - share premium nYfZ[Q>v  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gEFs4; CN  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /uXEh61$8  
　　资本公积-股权投资准备 Capital surplus - investment reserve f@:.bp8VB8  
　　资本公积-拨款转入 Capital surplus - subsidiary 8KQD w:  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5u(B]_r.  
　　资本公积-其他 Capital surplus - others DB1F_!9  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6rBXC <Z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |&O7F;/_  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >5,nB<  
　　盈余公积-储备基金 Surplus reserve - reserve fund :i ;iSrKy  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund n2<#]2h  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @@&([f  
　　主营业务收入 Sales ryk(Am<  
　　主营业务成本 Cost of sales ~,199K#'  
　　主营业务税金及附加 Sales tax XMt5o&
U1  
　　营业费用 Operating expenses %hEhZW{:  
　　管理费用 General and administrative expenses JqX+vRY;dd  
　　财务费用 Financial expenses z%$,F9/  
　　投资收益 Investment income gO {XD.s  
　　其他业务收入 Other operating income hj~nLgpN  
　　营业外收入 Non-operating income e.8(t EqZ1  
　　补贴收入 Subsidy income "YUh4uZ~P  
　　其他业务支出 Other operating expenses *U[Nn5#?  
　　营业外支出 Non-operating expenses L.5 /wg  
　　所得税 Income tax q6xm#Fd'.  
　　直接人工成本差异(direct labor variance) b+Ly%&  
　　直接材料成本差异(direct material variance) (5-4`:1ux  
　　在产品计价(work-in-process costing) 6xFvu7L_c;  
　　联产品成本计算(joint products costing) ;@I4[4ph}  
　　生产成本汇总程序(accumulation process of procluction cost) Tc{n]TV  
　　制造费用差异(manufacturing expenses variance) FZUN*5`  
　　实际成本与估计成本(actual cost and estimated cost) BKiyog  
　　工资费用分配(salary costs allocation) 'a}<|Et.  
　　成本曲线(cost curve) v5aHe_?lp  
　　农业生产成本(agriculture production cost) @qszwQav$  
　　原始成本和重置成本(original cost and replacement cost) (T0%oina  
　　工程施工成本 9 ZKB,  
　　直接成本与间接成本(direct cost and indirect cost) p5 !B  
　　可控成本(controllable cost) x<mHTh:-V  
　　制造费用分配(manufacturing expenses allocation) ?b}d"QsmU  
　　理论成本与应用成本(theory cost and practice cost) n/>^ !S  
　　辅助生产成本分配(auxiliary production cost allocation) #&L[?jEn  
　　期间,费用 m2
j&v$  
　　成本控制程序(procedure of cost control) h3}gg@Fm  
　　成本记录(cost entry, cost recorder cost agenda) , [V#o-Z  
　　成本计算分批法(job costing method) 3hN.`G-E  
　　成本计算分步法 **].d;~[l  
　　直接人工成本差异(direct labor variance) G4VdJ(_  
　　成本控制方法(cost control method)