[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 @)sc6 *lnW  
　　股本 Share capital /BzA(Ic/  
　　已归还投资 Investment returned PO ko]@~!i  
　　利润分配-其他转入 Profit appropriation - other transfer in U($^E}I2(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k)E;(
 
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r#xk`a
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund tE!'dpG5)  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \7E`QY4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }(=ml7)v  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5fHYc0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;]h.m)~|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #J+\DhDEPO  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ez0\bym  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y'rN5J:l  
　　期初未分配利润 Retained earnings, beginning of the year Qp&?L"U)2  
　　资本公积-股本溢价 Capital surplus - share premium 0]a15  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?"@ET9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation u[t>Tg2R  
　　资本公积-股权投资准备 Capital surplus - investment reserve II#  
　　资本公积-拨款转入 Capital surplus - subsidiary 1hNEkpL^a  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5X;?I/9  
　　资本公积-其他 Capital surplus - others e<'U8|}hc{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `2x34  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~'f8L#[M  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,cQ)cY[  
　　盈余公积-储备基金 Surplus reserve - reserve fund nx :)k-p_[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A;%kl`~iyz  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment r"]Oe$[#  
　　主营业务收入 Sales 4GTrI@}3  
　　主营业务成本 Cost of sales 2nx8iA  
　　主营业务税金及附加 Sales tax OQ|,-  
　　营业费用 Operating expenses bD@@tGr;W  
　　管理费用 General and administrative expenses <t6d)mJ%  
　　财务费用 Financial expenses [i9[Mj  
　　投资收益 Investment income B_@7IbB  
　　其他业务收入 Other operating income YnxU
(v'\  
　　营业外收入 Non-operating income Fhi5LhWe+.  
　　补贴收入 Subsidy income ZPYH#gC&T  
　　其他业务支出 Other operating expenses jmPp-}tS7  
　　营业外支出 Non-operating expenses ]xB6cPdLu  
　　所得税 Income tax E<a.LW@  
　　直接人工成本差异(direct labor variance) 7+S44)w}~  
　　直接材料成本差异(direct material variance) cX"G7Bh  
　　在产品计价(work-in-process costing) y(a}IM3~  
　　联产品成本计算(joint products costing) [5LMt*Y  
　　生产成本汇总程序(accumulation process of procluction cost) t!savp  
　　制造费用差异(manufacturing expenses variance) 2e\Kw+(>{  
　　实际成本与估计成本(actual cost and estimated cost) 8a!2zwUBV  
　　工资费用分配(salary costs allocation) 3It8&x:  
　　成本曲线(cost curve) SW-0h4  
　　农业生产成本(agriculture production cost) d:3= 1x  
　　原始成本和重置成本(original cost and replacement cost) |bvGYsn_#=  
　　工程施工成本 /^QFqM;  
　　直接成本与间接成本(direct cost and indirect cost) &u4Ve8#  
　　可控成本(controllable cost) 0&o WfTg  
　　制造费用分配(manufacturing expenses allocation) .6I%64m  
　　理论成本与应用成本(theory cost and practice cost) c8tP+O9  
　　辅助生产成本分配(auxiliary production cost allocation)  }amE6  
　　期间,费用 1Y2a*J  
　　成本控制程序(procedure of cost control) ^B6`e^<  
　　成本记录(cost entry, cost recorder cost agenda) .n=xbx:=  
　　成本计算分批法(job costing method) a~F u  
　　成本计算分步法 [sptU3,2U  
　　直接人工成本差异(direct labor variance) L]a|vp  
　　成本控制方法(cost control method)