[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 u
-Pa:wm0-  
　　股本 Share capital p<>%9180!F  
　　已归还投资 Investment returned &
eV& +j  
　　利润分配-其他转入 Profit appropriation - other transfer in ryzz!0l  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]gYnw;W$  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ((A]FOIbO  
　　利润分配-提取储备基金 Profit appropriation - reserve fund SU;PmG4  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e&f9/r
fx  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FL!W oTB  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3*$A;%q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @-bX[}.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Z% ~ j
)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <A&mc,kj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z]l<,m  
　　期初未分配利润 Retained earnings, beginning of the year 2't<Hl1qN  
　　资本公积-股本溢价 Capital surplus - share premium ?Y2ZqI  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Pw/Z;N;:V  
　　资本公积-接受现金捐赠 Capital surplus - cash donation O(;K]8  
　　资本公积-股权投资准备 Capital surplus - investment reserve {]plT~{e  
　　资本公积-拨款转入 Capital surplus - subsidiary FX7=81**4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }fnp}L  
　　资本公积-其他 Capital surplus - others J&}/Xw)  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve kH1hsDe|&y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }^WQNdws56  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve G?!b00H  
　　盈余公积-储备基金 Surplus reserve - reserve fund j<>|Hi #`  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund KE:PRX  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment U>6MT@\  
　　主营业务收入 Sales Y3r m')c  
　　主营业务成本 Cost of sales !7!xJ&/V  
　　主营业务税金及附加 Sales tax (Da/$S
.  
　　营业费用 Operating expenses ep .AW'+  
　　管理费用 General and administrative expenses ?ix--?jl  
　　财务费用 Financial expenses A_1cM#4  
　　投资收益 Investment income Rk.
YnA_J6  
　　其他业务收入 Other operating income LAeJz_9U  
　　营业外收入 Non-operating income V0 x[sEW  
　　补贴收入 Subsidy income +[*VU2f t  
　　其他业务支出 Other operating expenses yC !`6$  
　　营业外支出 Non-operating expenses [Hz_x(t26  
　　所得税 Income tax w\k|^  
　　直接人工成本差异(direct labor variance) V{;!
vt~  
　　直接材料成本差异(direct material variance) <y=VDb/  
　　在产品计价(work-in-process costing) zu'Ua
u  
　　联产品成本计算(joint products costing) xy$73K6  
　　生产成本汇总程序(accumulation process of procluction cost) 'Ca6cm3Tg  
　　制造费用差异(manufacturing expenses variance) A,i.1U"w8  
　　实际成本与估计成本(actual cost and estimated cost) 0F-X.Dq  
　　工资费用分配(salary costs allocation) [hA%VF.9  
　　成本曲线(cost curve) OiX
:h#  
　　农业生产成本(agriculture production cost) ,~8:^*0 s  
　　原始成本和重置成本(original cost and replacement cost) ;NH5 L,  
　　工程施工成本 y:(OZ%g  
　　直接成本与间接成本(direct cost and indirect cost) 1o)@{x/pd  
　　可控成本(controllable cost) Ov"]&e(I[  
　　制造费用分配(manufacturing expenses allocation) F>Rz}-Fy  
　　理论成本与应用成本(theory cost and practice cost) 7l> |G,[c  
　　辅助生产成本分配(auxiliary production cost allocation) dt(~)*~R  
　　期间,费用 $E3-</ f  
　　成本控制程序(procedure of cost control) BDSZ'  
　　成本记录(cost entry, cost recorder cost agenda) CI"7* z_  
　　成本计算分批法(job costing method) tAFKq>\  
　　成本计算分步法 Gm;)Om_  
　　直接人工成本差异(direct labor variance) $ysemDq-a\  
　　成本控制方法(cost control method)