[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 P }7 zE3V  
　　股本 Share capital
;/O#4]2*  
　　已归还投资 Investment returned +b$S~0n
 
　　利润分配-其他转入 Profit appropriation - other transfer in D)b}f`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R[[ ,q:4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n%%7KTqu  
　　利润分配-提取储备基金 Profit appropriation - reserve fund s}5+3f$f  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k#>hg#G  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zd%rs~*c  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #(;<-7M2  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends cD}S f>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'o4p#`R:8  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Jl<ns,Zg  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |}&RXD  
　　期初未分配利润 Retained earnings, beginning of the year ~eh0[mF^]  
　　资本公积-股本溢价 Capital surplus - share premium r|<DqTc6l  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k)\gWPH  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?,knit2x  
　　资本公积-股权投资准备 Capital surplus - investment reserve =6 r:A<F!n  
　　资本公积-拨款转入 Capital surplus - subsidiary @J'YV{]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation q?j|K|%   
　　资本公积-其他 Capital surplus - others uBnoQ~Qd[z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve fRZ KEIyk  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve D/(CU#i"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =Ufr^naA  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]2SF9p_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
m"2d$vro"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^_+XDO  
　　主营业务收入 Sales W m&  
　　主营业务成本 Cost of sales T<b+s#n4  
　　主营业务税金及附加 Sales tax IND]j72  
　　营业费用 Operating expenses )
U t5+-UK  
　　管理费用 General and administrative expenses <
Bg8,;  
　　财务费用 Financial expenses -~f5 11<  
　　投资收益 Investment income (<*e  
　　其他业务收入 Other operating income 4$6T+i2E   
　　营业外收入 Non-operating income 62'1X"  
　　补贴收入 Subsidy income 1=}qBR#scY  
　　其他业务支出 Other operating expenses v} JD2.O+  
　　营业外支出 Non-operating expenses _D7]-3uC!  
　　所得税 Income tax r{?TaiK  
　　直接人工成本差异(direct labor variance) ,YYVj{~2  
　　直接材料成本差异(direct material variance) Vy<HA*  
　　在产品计价(work-in-process costing) A=5epsB  
　　联产品成本计算(joint products costing) ,zTb<g  
　　生产成本汇总程序(accumulation process of procluction cost) _banp0ywS  
　　制造费用差异(manufacturing expenses variance) C(T;>if0NH  
　　实际成本与估计成本(actual cost and estimated cost) dP2irC%f8  
　　工资费用分配(salary costs allocation) Mz]:}qmFA  
　　成本曲线(cost curve) Rf-
[svA  
　　农业生产成本(agriculture production cost) N5zlT  
　　原始成本和重置成本(original cost and replacement cost) 
&BE g  
　　工程施工成本 E-5_{sc  
　　直接成本与间接成本(direct cost and indirect cost) 8|?LN8rp  
　　可控成本(controllable cost) uGU;Y'W)  
　　制造费用分配(manufacturing expenses allocation) TtD@'QXq  
　　理论成本与应用成本(theory cost and practice cost) ./6<r OW  
　　辅助生产成本分配(auxiliary production cost allocation) =3~/:8o  
　　期间,费用 ^L4Qbc(vJ  
　　成本控制程序(procedure of cost control) 0U/,aHvhP  
　　成本记录(cost entry, cost recorder cost agenda) nKr9#JebRC  
　　成本计算分批法(job costing method) {XurC}#\  
　　成本计算分步法 13'vH]S$M  
　　直接人工成本差异(direct labor variance) P(k(m<0  
　　成本控制方法(cost control method)