[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 KjFK/Og.  
　　股本 Share capital SG?Nsp^%`B  
　　已归还投资 Investment returned 9%iUG(DC  
　　利润分配-其他转入 Profit appropriation - other transfer in  ],ZzI  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kM'"4[,nz  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [97KBoSU  
　　利润分配-提取储备基金 Profit appropriation - reserve fund RrhT'':[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :LWn<,4F&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund E]J:~H'E r  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit yMZHUd  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %*o8L6 Hn  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Cv>o.Bp|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l"{Sm6:;-  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5jgdbHog]  
　　期初未分配利润 Retained earnings, beginning of the year C@Nv;;AlU  
　　资本公积-股本溢价 Capital surplus - share premium Tzt,/e  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ' lo  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Nrah;i+H\o  
　　资本公积-股权投资准备 Capital surplus - investment reserve WEa2E?*  
　　资本公积-拨款转入 Capital surplus - subsidiary cO\-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2[B4f7  
　　资本公积-其他 Capital surplus - others F,GN[f-  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve < AI;6/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P_g
Yz!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve aYn8^  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9Ew7A(BG_3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O1D6^3w  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ZkP{[^6d\  
　　主营业务收入 Sales B_ja&) !s1  
　　主营业务成本 Cost of sales Q \]Xm>  
　　主营业务税金及附加 Sales tax !ph" mf$-  
　　营业费用 Operating expenses <]Wlx`=/D  
　　管理费用 General and administrative expenses vBvNu<v7te  
　　财务费用 Financial expenses iB1i/l  
　　投资收益 Investment income A])P1c. 7"  
　　其他业务收入 Other operating income R0;efD  
　　营业外收入 Non-operating income 1^dJg8  
　　补贴收入 Subsidy income 6yu]GK}es  
　　其他业务支出 Other operating expenses /ahNnCtu?1  
　　营业外支出 Non-operating expenses G){g  
　　所得税 Income tax <w>/^|]#  
　　直接人工成本差异(direct labor variance) `W `0Fwu9  
　　直接材料成本差异(direct material variance) ]DvO:tM  
　　在产品计价(work-in-process costing) {%.Lk'#9  
　　联产品成本计算(joint products costing) T#!lPH :&h  
　　生产成本汇总程序(accumulation process of procluction cost) >Z Ke  
　　制造费用差异(manufacturing expenses variance) Ch_xyuJ  
　　实际成本与估计成本(actual cost and estimated cost) m7=1%6FN3  
　　工资费用分配(salary costs allocation)
[4+
q+  
　　成本曲线(cost curve) F?u^"}%Fc  
　　农业生产成本(agriculture production cost) JI|6B  
　　原始成本和重置成本(original cost and replacement cost) zTo8OPr  
　　工程施工成本 }wwe}E-e  
　　直接成本与间接成本(direct cost and indirect cost) _M,lQ~  
　　可控成本(controllable cost) sT1&e5 `W  
　　制造费用分配(manufacturing expenses allocation) 8BXqZVm.  
　　理论成本与应用成本(theory cost and practice cost) RGD
]8mw  
　　辅助生产成本分配(auxiliary production cost allocation) PzZZ>7_6S  
　　期间,费用 PfG`C5 d  
　　成本控制程序(procedure of cost control) wP"q<W g  
　　成本记录(cost entry, cost recorder cost agenda) .wK1El{bf  
　　成本计算分批法(job costing method) PT9v*3Bq~  
　　成本计算分步法 p|XA
l
ia  
　　直接人工成本差异(direct labor variance) Rt(J/%;  
　　成本控制方法(cost control method)