[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 9XyYHi  
　　股本 Share capital c5l.B#-lY  
　　已归还投资 Investment returned xtE_=
5$~  
　　利润分配-其他转入 Profit appropriation - other transfer in jN>{'TqW4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?hM>mL  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /#-C4 "|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund RIXMJ7e7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (m.ob+D  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d`nVc50  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~\.w^*$#Y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q6AC(n@:FV  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h\.zdpR  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r>"   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Xr2ou5zAn  
　　期初未分配利润 Retained earnings, beginning of the year 4.h=&jz&  
　　资本公积-股本溢价 Capital surplus - share premium `'c_=<&n  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e~@[18  
　　资本公积-接受现金捐赠 Capital surplus - cash donation P%=#^T&`}  
　　资本公积-股权投资准备 Capital surplus - investment reserve l>{R`BZ/  
　　资本公积-拨款转入 Capital surplus - subsidiary ]*F Vz$>XM  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation n\5RAIg  
　　资本公积-其他 Capital surplus - others =%gRW5R%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve aj}sc/Qa  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M^iU;vo  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2 :mn</z  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5ish\"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /D^"X 4!"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment T ;vF(  
　　主营业务收入 Sales %8Dz

o  
　　主营业务成本 Cost of sales L19C<5>  
　　主营业务税金及附加 Sales tax (+u39NQ
V  
　　营业费用 Operating expenses + 33@?fl.  
　　管理费用 General and administrative expenses .I'o  
　　财务费用 Financial expenses )h|gwERj  
　　投资收益 Investment income 1~ t{aLPz  
　　其他业务收入 Other operating income no]z1D  
　　营业外收入 Non-operating income \ZhfgE8{%  
　　补贴收入 Subsidy income UkHY[M7;  
　　其他业务支出 Other operating expenses m- DsY  
　　营业外支出 Non-operating expenses 'XofD}dm  
　　所得税 Income tax 9Xl5@%uz?z  
　　直接人工成本差异(direct labor variance) :.d:9Z|_  
　　直接材料成本差异(direct material variance) * Y7jl#7  
　　在产品计价(work-in-process costing) 9D}/\jM  
　　联产品成本计算(joint products costing) P*@2.#oO  
　　生产成本汇总程序(accumulation process of procluction cost) t" 7yNs(I  
　　制造费用差异(manufacturing expenses variance) rB
Teb0i?  
　　实际成本与估计成本(actual cost and estimated cost) 6,LubZFD  
　　工资费用分配(salary costs allocation) FwY&/\J7V  
　　成本曲线(cost curve) ;9ly'<up  
　　农业生产成本(agriculture production cost) Ck@J,~x1D  
　　原始成本和重置成本(original cost and replacement cost) lGk{LO)  
　　工程施工成本 r"a5(Q;n  
　　直接成本与间接成本(direct cost and indirect cost) .OqSch |  
　　可控成本(controllable cost) !F4@KAv  
　　制造费用分配(manufacturing expenses allocation) "+ >SJ~  
　　理论成本与应用成本(theory cost and practice cost) 5qkH|*Z3  
　　辅助生产成本分配(auxiliary production cost allocation) /`;n@0k>2  
　　期间,费用 MXiQ1x  
　　成本控制程序(procedure of cost control) M$d%p6Cv  
　　成本记录(cost entry, cost recorder cost agenda) NeBsv= [-  
　　成本计算分批法(job costing method) !>`N$-U X  
　　成本计算分步法 ;Y mTw  
　　直接人工成本差异(direct labor variance) R:AA,^Z  
　　成本控制方法(cost control method)