[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 -P3;7_}]:h  
　　股本 Share capital !,3U_!  
　　已归还投资 Investment returned d~b#dcv$"  
　　利润分配-其他转入 Profit appropriation - other transfer in {<3>^ o|"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h*GU7<F:a  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $"&U%3  
　　利润分配-提取储备基金 Profit appropriation - reserve fund dECH/vJ^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |r=.}9 -  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T>;Kq;(9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit SZm)`r\A  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends IN%04~=H  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @j Y_^8#S  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .4NQ2k1io  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares GxIw4m9  
　　期初未分配利润 Retained earnings, beginning of the year Qe )#'$T  
　　资本公积-股本溢价 Capital surplus - share premium wzRIvm{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve XiB]I5(hcc  
　　资本公积-接受现金捐赠 Capital surplus - cash donation SAEV  "  
　　资本公积-股权投资准备 Capital surplus - investment reserve SLze) ?.  
　　资本公积-拨款转入 Capital surplus - subsidiary Ag!#epi{0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _~ipO1*  
　　资本公积-其他 Capital surplus - others dn1Tu6f;|  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t[
ZumQ@HC  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T?Dq2UW  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~?c}=XL-  
　　盈余公积-储备基金 Surplus reserve - reserve fund t!Uc,mEV]  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )*Qa9+:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment K{&b "Ba1  
　　主营业务收入 Sales /B?hM&@z  
　　主营业务成本 Cost of sales Nh[{ B{k  
　　主营业务税金及附加 Sales tax (Q$]X5L  
　　营业费用 Operating expenses S}hg*mWn{$  
　　管理费用 General and administrative expenses [n_H9$   
　　财务费用 Financial expenses 7BX%z$_)A  
　　投资收益 Investment income Ht'jm(  
　　其他业务收入 Other operating income d[9NNm*htC  
　　营业外收入 Non-operating income Nv iPrp>c  
　　补贴收入 Subsidy income Qp?n0WXZ  
　　其他业务支出 Other operating expenses :-f"+v  
　　营业外支出 Non-operating expenses [i'\d}  
　　所得税 Income tax "p\XaClpz  
　　直接人工成本差异(direct labor variance) 2ju1<t,8)  
　　直接材料成本差异(direct material variance) .F~EQ %  
　　在产品计价(work-in-process costing) Lu~e^Ul   
　　联产品成本计算(joint products costing) W&>+~A  
　　生产成本汇总程序(accumulation process of procluction cost) !!c.cv'  
　　制造费用差异(manufacturing expenses variance) "iof -b=ys  
　　实际成本与估计成本(actual cost and estimated cost) A/U tf0{3"  
　　工资费用分配(salary costs allocation) a`w)awb  
　　成本曲线(cost curve) Te{L@sj  
　　农业生产成本(agriculture production cost) '7F`qL\/#(  
　　原始成本和重置成本(original cost and replacement cost) fuH Dif,  
　　工程施工成本 1?(mE7H#  
　　直接成本与间接成本(direct cost and indirect cost) m,u? ^W  
　　可控成本(controllable cost) "z }bgy  
　　制造费用分配(manufacturing expenses allocation) (WW,]#^  
　　理论成本与应用成本(theory cost and practice cost) *TuoC5  
　　辅助生产成本分配(auxiliary production cost allocation) Kg@9kJB  
　　期间,费用 WPE@yI(  
　　成本控制程序(procedure of cost control) F|V co]"S1  
　　成本记录(cost entry, cost recorder cost agenda) YV 9*B  
　　成本计算分批法(job costing method) X/1Z9a+W  
　　成本计算分步法 `.dTkL
 
　　直接人工成本差异(direct labor variance) ,gU9ywg  
　　成本控制方法(cost control method)