[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 3^p<Wx  
　　股本 Share capital xXG-yh  
　　已归还投资 Investment returned E?%SOU<  
　　利润分配-其他转入 Profit appropriation - other transfer in {m1=#*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -*q:B[d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >q+o MrU  
　　利润分配-提取储备基金 Profit appropriation - reserve fund W 2/`O?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  L~F"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund E`vCYhf{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit D)C^'/8q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends : 4 9ttJl  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve TI '(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'N1_:$z@(  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uJ:'<dJ  
　　期初未分配利润 Retained earnings, beginning of the year y&8' V\  
　　资本公积-股本溢价 Capital surplus - share premium Gao8!OaQ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve a/d' (]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation N}`.N  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9qyA{ |3  
　　资本公积-拨款转入 Capital surplus - subsidiary 1rs`|iX5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8yr_A[S8.  
　　资本公积-其他 Capital surplus - others K/oC+Z;K  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve  t~mbe  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lwS6"2q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^kg[n908Nw  
　　盈余公积-储备基金 Surplus reserve - reserve fund fq^D
<c{3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund SQ*dC  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment }T<[JXh=J  
　　主营业务收入 Sales
S3cjw9V  
　　主营业务成本 Cost of sales __x2xtrH  
　　主营业务税金及附加 Sales tax Gb)!]:8  
　　营业费用 Operating expenses [x}]sT`#a  
　　管理费用 General and administrative expenses X\X*-.]{  
　　财务费用 Financial expenses U@#YKv  
　　投资收益 Investment income N>,`l  
　　其他业务收入 Other operating income QWt?` h=  
　　营业外收入 Non-operating income k-;%/:Om  
　　补贴收入 Subsidy income "`pI!nj  
　　其他业务支出 Other operating expenses ?6h65GO{  
　　营业外支出 Non-operating expenses AvW2)+6G  
　　所得税 Income tax
dz^l6<a"n  
　　直接人工成本差异(direct labor variance) F
$TNYZ  
　　直接材料成本差异(direct material variance) tvNh@it:F  
　　在产品计价(work-in-process costing) 4F_*,
_Y  
　　联产品成本计算(joint products costing) @^g/`{j>J  
　　生产成本汇总程序(accumulation process of procluction cost) A`
E7V}~  
　　制造费用差异(manufacturing expenses variance) ^,@!L-<~(b  
　　实际成本与估计成本(actual cost and estimated cost) IN
ca  
　　工资费用分配(salary costs allocation) |\g=ua+h  
　　成本曲线(cost curve) /mMRV:pd  
　　农业生产成本(agriculture production cost) DDdMWH^o7  
　　原始成本和重置成本(original cost and replacement cost) u,<#z0R|;$  
　　工程施工成本 _g+^jR4  
　　直接成本与间接成本(direct cost and indirect cost) !<!5;f8  
　　可控成本(controllable cost) sZ`C "1cX  
　　制造费用分配(manufacturing expenses allocation) XA8{
N  
　　理论成本与应用成本(theory cost and practice cost) r:h\{DVf  
　　辅助生产成本分配(auxiliary production cost allocation) :f^ =~#!  
　　期间,费用 rLMjN#`^  
　　成本控制程序(procedure of cost control) ?L=@Zs  
　　成本记录(cost entry, cost recorder cost agenda) 2qEm,x'S  
　　成本计算分批法(job costing method)  3*@ sp  
　　成本计算分步法 q,k/@@Qd9  
　　直接人工成本差异(direct labor variance) 0fgt2gA 33  
　　成本控制方法(cost control method)