[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 *Ph]F$ZP  
　　股本 Share capital j$@?62)6  
　　已归还投资 Investment returned 8>UKIdp  
　　利润分配-其他转入 Profit appropriation - other transfer in R? O-x9  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TH |?X0b  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "JkZ
J#  
　　利润分配-提取储备基金 Profit appropriation - reserve fund XQ]`&w
(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mZwi7s&u  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund * R%.a^R  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <rNtY,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends </.z1 $  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c~P)4(udT  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [?-]PZ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cV-i*L4X  
　　期初未分配利润 Retained earnings, beginning of the year ]A p`   
　　资本公积-股本溢价 Capital surplus - share premium Bi]D{m
9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ibvJWg  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?>sQF4 V"  
　　资本公积-股权投资准备 Capital surplus - investment reserve Aj,]n>{  
　　资本公积-拨款转入 Capital surplus - subsidiary q"S(7xWS  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation y-'" >  
　　资本公积-其他 Capital surplus - others D%-{q>F!gf  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Vo%Yf9C  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xw?CMA  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1e/L\Y=m  
　　盈余公积-储备基金 Surplus reserve - reserve fund M RQZIi  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund yI8 SQ$w0y  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7Yuk  
　　主营业务收入 Sales `h?LVD'l  
　　主营业务成本 Cost of sales Zvxp%dES  
　　主营业务税金及附加 Sales tax MU|{g 5/ )  
　　营业费用 Operating expenses 2B^~/T<\  
　　管理费用 General and administrative expenses [OzzL\)3l  
　　财务费用 Financial expenses U IfH*6X  
　　投资收益 Investment income 2}w#3K  
　　其他业务收入 Other operating income +P|2m"UA  
　　营业外收入 Non-operating income d/S+(<g  
　　补贴收入 Subsidy income ]u+MTW;  
　　其他业务支出 Other operating expenses y_*n9 )Ct  
　　营业外支出 Non-operating expenses 7,*%[#-
HE  
　　所得税 Income tax %swR:
B
v  
　　直接人工成本差异(direct labor variance) e&0N
K8&#+  
　　直接材料成本差异(direct material variance) ym\(PCa5`  
　　在产品计价(work-in-process costing) ,;%y f
?  
　　联产品成本计算(joint products costing) w
:}C8WKw  
　　生产成本汇总程序(accumulation process of procluction cost) V5AW&kfd  
　　制造费用差异(manufacturing expenses variance) l4KbTKm7  
　　实际成本与估计成本(actual cost and estimated cost) $Z ]z  
　　工资费用分配(salary costs allocation) lyyX <=E{)  
　　成本曲线(cost curve) FI8k;4|V  
　　农业生产成本(agriculture production cost) [![ G7H%f  
　　原始成本和重置成本(original cost and replacement cost) H-(q#?:  
　　工程施工成本 zie=2  
　　直接成本与间接成本(direct cost and indirect cost) cx{T  '1  
　　可控成本(controllable cost) =NZ[${7mq  
　　制造费用分配(manufacturing expenses allocation) !2$ z *C2;  
　　理论成本与应用成本(theory cost and practice cost) $o.Kn9\  
　　辅助生产成本分配(auxiliary production cost allocation) cD2+hp|9  
　　期间,费用 wz#A1F  
　　成本控制程序(procedure of cost control) 3;-^YG  
　　成本记录(cost entry, cost recorder cost agenda) 03([@d6<
E  
　　成本计算分批法(job costing method)  / +1{  
　　成本计算分步法 i.y=8GxY  
　　直接人工成本差异(direct labor variance) 'tm$q/&  
　　成本控制方法(cost control method)