[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 &GLDoLk6[  
　　股本 Share capital |.@!CqJ  
　　已归还投资 Investment returned xeF>"6\  
　　利润分配-其他转入 Profit appropriation - other transfer in T
nQ>v{Rx  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =f~<*wQ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve CQ2vFg3+o  
　　利润分配-提取储备基金 Profit appropriation - reserve fund LGhK)]:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n.@HT"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !Q>xVlPVu  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit K+~?yOQj  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends hNXZL>6  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZS.=GjK  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UV2W~g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t~L4wr{B  
　　期初未分配利润 Retained earnings, beginning of the year Sqa9+' [  
　　资本公积-股本溢价 Capital surplus - share premium ^Q#_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z'i@;^=A  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]fajj\  
　　资本公积-股权投资准备 Capital surplus - investment reserve ,8384'  
　　资本公积-拨款转入 Capital surplus - subsidiary N[cIr{XBGN  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation no+m.B  
　　资本公积-其他 Capital surplus - others l9\W=-'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {<{VJGY7T  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y*BmBRN  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 
ZQlk 5  
　　盈余公积-储备基金 Surplus reserve - reserve fund [3X\"x5@V  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0PkX-.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &MH8
~LSb  
　　主营业务收入 Sales !\#Wq{p>W*  
　　主营业务成本 Cost of sales GFT@Pqq  
　　主营业务税金及附加 Sales tax a6gw6jQ  
　　营业费用 Operating expenses $TK*w8@:  
　　管理费用 General and administrative expenses N'y<<tTA
 
　　财务费用 Financial expenses FF#Aq  
　　投资收益 Investment income 6c!
F%xU}  
　　其他业务收入 Other operating income 6 ZRc|ZQ  
　　营业外收入 Non-operating income Sqi9'-%m  
　　补贴收入 Subsidy income :Fhk$?/r  
　　其他业务支出 Other operating expenses ^1){ @ (  
　　营业外支出 Non-operating expenses uzxwJs'fz  
　　所得税 Income tax 62ru%<x=  
　　直接人工成本差异(direct labor variance) `LoRudf_`  
　　直接材料成本差异(direct material variance) V<5. 4{[G  
　　在产品计价(work-in-process costing) pT=^
o  
　　联产品成本计算(joint products costing) ,<Cl^ ^a,  
　　生产成本汇总程序(accumulation process of procluction cost) "&H'?N%9Up  
　　制造费用差异(manufacturing expenses variance) q
oZi1,i'  
　　实际成本与估计成本(actual cost and estimated cost) D zD5n  
　　工资费用分配(salary costs allocation) 8`L]<Dm  
　　成本曲线(cost curve) {-I +  
　　农业生产成本(agriculture production cost) d21thV ,S  
　　原始成本和重置成本(original cost and replacement cost) |"K%Tvxe  
　　工程施工成本 ;>2-  
　　直接成本与间接成本(direct cost and indirect cost) K\ Wzh;  
　　可控成本(controllable cost) Y*@7/2,  
　　制造费用分配(manufacturing expenses allocation) WzFXF{(  
　　理论成本与应用成本(theory cost and practice cost) "iEnsP@'Wg  
　　辅助生产成本分配(auxiliary production cost allocation) vFL$wr  
　　期间,费用 :uAL(3pQ  
　　成本控制程序(procedure of cost control) O`CZwXD  
　　成本记录(cost entry, cost recorder cost agenda) 4Yvz-aSyO  
　　成本计算分批法(job costing method) AO`@&e]o  
　　成本计算分步法 @Nb/
n  
　　直接人工成本差异(direct labor variance) g5#LoGc  
　　成本控制方法(cost control method)