[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 6 A]a@,PC  
　　股本 Share capital ,Q Ge=Exn  
　　已归还投资 Investment returned 85|u;Fxf  
　　利润分配-其他转入 Profit appropriation - other transfer in \oxf_4X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X.#9[3U+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [N4N7yF  
　　利润分配-提取储备基金 Profit appropriation - reserve fund v.:Q& ]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Oz(=%oS  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CHqi5Z/+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit FG71<}C[K  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ; Gv-$0{P3  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~0-)S @  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .HY,'oC.  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4,QA {v  
　　期初未分配利润 Retained earnings, beginning of the year Ipz U=+ h  
　　资本公积-股本溢价 Capital surplus - share premium oM@%2M_O(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {*hGe_^  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2,I]H'}^  
　　资本公积-股权投资准备 Capital surplus - investment reserve K`X'Hg#_P2  
　　资本公积-拨款转入 Capital surplus - subsidiary t6-fG/Kc  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation jYAm}_?No  
　　资本公积-其他 Capital surplus - others Z&H_+u3j  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9CwtBil<#g  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GYf{~J
 
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ircL/:  
　　盈余公积-储备基金 Surplus reserve - reserve fund [N[4\W!!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund CcV@YST?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment sLTQm*jL  
　　主营业务收入 Sales e9:pS WA-n  
　　主营业务成本 Cost of sales >^#Liwm  
　　主营业务税金及附加 Sales tax <Mo{o2F=  
　　营业费用 Operating expenses tJ tp1$h  
　　管理费用 General and administrative expenses [\Aws^fD_  
　　财务费用 Financial expenses "#8^":,4  
　　投资收益 Investment income 8?<J,zu@AV  
　　其他业务收入 Other operating income 6yYd~|T.Fl  
　　营业外收入 Non-operating income Jk|DWZ  
　　补贴收入 Subsidy income XD!}uDZ^  
　　其他业务支出 Other operating expenses }NV<k
 
　　营业外支出 Non-operating expenses !]mo.zDSW5  
　　所得税 Income tax IJPyCi)  
　　直接人工成本差异(direct labor variance) {4[
dHfIy  
　　直接材料成本差异(direct material variance) n2c(x\DA&  
　　在产品计价(work-in-process costing) i,Jz7OX  
　　联产品成本计算(joint products costing) Ya<KMBi3  
　　生产成本汇总程序(accumulation process of procluction cost) ?0z/i^I  
　　制造费用差异(manufacturing expenses variance) {~g7&+9x*
 
　　实际成本与估计成本(actual cost and estimated cost) :TnU}i_/h  
　　工资费用分配(salary costs allocation) qOyS8tA.H  
　　成本曲线(cost curve) U/v)6:j)4R  
　　农业生产成本(agriculture production cost) fyx Q{J  
　　原始成本和重置成本(original cost and replacement cost) m\ qR myO  
　　工程施工成本 i6;rh-M?.  
　　直接成本与间接成本(direct cost and indirect cost) ,@N.v?p>  
　　可控成本(controllable cost) e2nZwPH  
　　制造费用分配(manufacturing expenses allocation) 4RQ38%> >j  
　　理论成本与应用成本(theory cost and practice cost) 67Tu8I/r  
　　辅助生产成本分配(auxiliary production cost allocation) hO
Ig7=v  
　　期间,费用 wc}x [cS  
　　成本控制程序(procedure of cost control) -biw {  
　　成本记录(cost entry, cost recorder cost agenda) ` -W4/7  
　　成本计算分批法(job costing method) #^-'q`)  
　　成本计算分步法 FO]f 4@  
　　直接人工成本差异(direct labor variance) & }"I!  
　　成本控制方法(cost control method)