[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 s\gp5MT  
　　股本 Share capital x7dEo%j  
　　已归还投资 Investment returned sWHyL(C@  
　　利润分配-其他转入 Profit appropriation - other transfer in qsI^oBD"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sb^mLH] 3  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R>2IRvY(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund OQp, 3M{_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {\G`]r-cM  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r\2vl8X~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [Atc "X$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %2"J:0j  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yK1ie  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +q{[\#t5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4w4^yQE  
　　期初未分配利润 Retained earnings, beginning of the year pu9^e4B9  
　　资本公积-股本溢价 Capital surplus - share premium "AC^ rz~U  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V.6)0fKZW  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Bz /@c)  
　　资本公积-股权投资准备 Capital surplus - investment reserve }D*yr3b  
　　资本公积-拨款转入 Capital surplus - subsidiary ST Z]8cw  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation P4k;O?y  
　　资本公积-其他 Capital surplus - others `Ye8 Q5v"]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8 #}D :(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]Gv!M?:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6w|J-{2  
　　盈余公积-储备基金 Surplus reserve - reserve fund [AS}
RV   
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O_;Dk W  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
""% A'TZ  
　　主营业务收入 Sales 5~'IKcW<  
　　主营业务成本 Cost of sales C <B<o[:H  
　　主营业务税金及附加 Sales tax n~.*1. P  
　　营业费用 Operating expenses W)*p2#l  
　　管理费用 General and administrative expenses
Sk}{E@  
　　财务费用 Financial expenses 65TfFcQ<S  
　　投资收益 Investment income t"vRc4mf  
　　其他业务收入 Other operating income Kx
zYfH  
　　营业外收入 Non-operating income 9\JQ7$B  
　　补贴收入 Subsidy income ;H'gT+t<c  
　　其他业务支出 Other operating expenses ,q#0hy%5/  
　　营业外支出 Non-operating expenses }TB(7bbd;  
　　所得税 Income tax }V]R+%:w@  
　　直接人工成本差异(direct labor variance) xQ4%e[/  
　　直接材料成本差异(direct material variance) lg$zG a?  
　　在产品计价(work-in-process costing) VT%:zf  
　　联产品成本计算(joint products costing) LP];x3  
　　生产成本汇总程序(accumulation process of procluction cost)  ?K_ '@  
　　制造费用差异(manufacturing expenses variance) .}B(&*9,v  
　　实际成本与估计成本(actual cost and estimated cost) \ZI'|Ad  
　　工资费用分配(salary costs allocation) !bnyJA  
　　成本曲线(cost curve) U{@5*4  
　　农业生产成本(agriculture production cost) T-_"|-k}P%  
　　原始成本和重置成本(original cost and replacement cost) 5jB*fIz  
　　工程施工成本 3g~'5Ao  
　　直接成本与间接成本(direct cost and indirect cost) Lel|,mc`k2  
　　可控成本(controllable cost) =
elpH^N  
　　制造费用分配(manufacturing expenses allocation) z (?=Iv3  
　　理论成本与应用成本(theory cost and practice cost) =u[k1s?  
　　辅助生产成本分配(auxiliary production cost allocation) r^Zg-|gr  
　　期间,费用 O%8EZyu  
　　成本控制程序(procedure of cost control) vy9 w$ls  
　　成本记录(cost entry, cost recorder cost agenda) {)8>jxQN  
　　成本计算分批法(job costing method) QXgE dsw  
　　成本计算分步法 FRu]k Zv2  
　　直接人工成本差异(direct labor variance) 'c ix`l|^  
　　成本控制方法(cost control method)