[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 e',hC0&S  
　　股本 Share capital |GJBwrL^0  
　　已归还投资 Investment returned &"sX^6t  
　　利润分配-其他转入 Profit appropriation - other transfer in -6AOK<kfI  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve n'! -Pv  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <m~T>Ql1  
　　利润分配-提取储备基金 Profit appropriation - reserve fund u4go*#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rat=)n)"t  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
"ugX /r$_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 37%`P\O;s  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %j~9O~-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3s3 a>  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &*X3
ch  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bMSD/L  
　　期初未分配利润 Retained earnings, beginning of the year |3s.;wK  
　　资本公积-股本溢价 Capital surplus - share premium sx<} tbG  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1-4   
　　资本公积-接受现金捐赠 Capital surplus - cash donation rdORNlK&  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0*37D5jH  
　　资本公积-拨款转入 Capital surplus - subsidiary e@='Q H  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation sZ0g99eX  
　　资本公积-其他 Capital surplus - others /&~nM  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /E=h{|  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9m<wcZ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z)C:]}Ex  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]s1TJw [B  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund fs]#/*RR  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment U'JP1\  
　　主营业务收入 Sales 'e+-,CGdY\  
　　主营业务成本 Cost of sales !X \Sp}  
　　主营业务税金及附加 Sales tax 4v rm&k  
　　营业费用 Operating expenses sV9{4T~#|  
　　管理费用 General and administrative expenses [V!^\g\6  
　　财务费用 Financial expenses ?AqrlR]5  
　　投资收益 Investment income k+W  
　　其他业务收入 Other operating income },?-$eyX  
　　营业外收入 Non-operating income m]+X}|  
　　补贴收入 Subsidy income `XQx$I  
　　其他业务支出 Other operating expenses ~EM#Hc,  
　　营业外支出 Non-operating expenses `D&#U'wB   
　　所得税 Income tax Ri^sQ<~(  
　　直接人工成本差异(direct labor variance) ~ $ cm9>  
　　直接材料成本差异(direct material variance) TMnT#ypf<5  
　　在产品计价(work-in-process costing) 8eg2o$k_,#  
　　联产品成本计算(joint products costing)  e B9m4  
　　生产成本汇总程序(accumulation process of procluction cost) ZwY`x')  
　　制造费用差异(manufacturing expenses variance) Hl4vLx@  
　　实际成本与估计成本(actual cost and estimated cost) z/c
'Z#w%  
　　工资费用分配(salary costs allocation) mI{CM: :  
　　成本曲线(cost curve) 20SF<V  
　　农业生产成本(agriculture production cost) :Su5  
　　原始成本和重置成本(original cost and replacement cost) `Gy>tD.#V-  
　　工程施工成本 >tE
,8  
　　直接成本与间接成本(direct cost and indirect cost) C9"f6>i  
　　可控成本(controllable cost) LaAgoarN  
　　制造费用分配(manufacturing expenses allocation) 0C4* F  
　　理论成本与应用成本(theory cost and practice cost) f_z2#,g  
　　辅助生产成本分配(auxiliary production cost allocation) &;uGIk>s  
　　期间,费用 $=;bccIob  
　　成本控制程序(procedure of cost control) ^^j|0qshL  
　　成本记录(cost entry, cost recorder cost agenda) M8^ziZY  
　　成本计算分批法(job costing method) 4nVO.Ud0$X  
　　成本计算分步法 ;&7qw69k  
　　直接人工成本差异(direct labor variance) D9@<#2-  
　　成本控制方法(cost control method)