[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 Ia[e7  
　　股本 Share capital >12phLu  
　　已归还投资 Investment returned |tyVC=${  
　　利润分配-其他转入 Profit appropriation - other transfer in LG@5Z-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve XB^o>/|@S  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xa??OT`(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund M"1}"ex#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {}~7Gi!  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 
L_Ff*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit R9^Vk*`gFU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends IrM Ws86;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]w"r4HlCx  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]~GwZB'M  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `gx_+m^  
　　期初未分配利润 Retained earnings, beginning of the year >]s|'HTxF  
　　资本公积-股本溢价 Capital surplus - share premium E& /#Ov  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1o V\QK&  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %?^IS&]Z  
　　资本公积-股权投资准备 Capital surplus - investment reserve VPet1hAy  
　　资本公积-拨款转入 Capital surplus - subsidiary 8.bdN]zn  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5PqL#Eu`!  
　　资本公积-其他 Capital surplus - others $@s&qi_&R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;3'ta!.c  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve JN,4#,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2h%/exeS;  
　　盈余公积-储备基金 Surplus reserve - reserve fund 3)3?/y)_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }CIH1 q3P  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment K)QMxn  
　　主营业务收入 Sales 9'Le}`Gf  
　　主营业务成本 Cost of sales $qV, z  
　　主营业务税金及附加 Sales tax [vrM,?X  
　　营业费用 Operating expenses 'pa[z5{k+  
　　管理费用 General and administrative expenses eVGO6 2|!  
　　财务费用 Financial expenses qs6r9?KP  
　　投资收益 Investment income yb\T<*  
　　其他业务收入 Other operating income 6j/g/!9c!  
　　营业外收入 Non-operating income =^\yE"a  
　　补贴收入 Subsidy income m&a.i B  
　　其他业务支出 Other operating expenses >g+yw1nC  
　　营业外支出 Non-operating expenses VKqIFM1b  
　　所得税 Income tax 6#hDj_(,  
　　直接人工成本差异(direct labor variance) 0%&ZR=y(
G  
　　直接材料成本差异(direct material variance) 1DLAf
sLlj  
　　在产品计价(work-in-process costing) '"qTmo!  
　　联产品成本计算(joint products costing) I&vD >a5#  
　　生产成本汇总程序(accumulation process of procluction cost) _3~/Z{z8  
　　制造费用差异(manufacturing expenses variance) )31{
.c/  
　　实际成本与估计成本(actual cost and estimated cost) nvY%{Zf$}  
　　工资费用分配(salary costs allocation) T+1:[bqK  
　　成本曲线(cost curve) <NKmLAfX  
　　农业生产成本(agriculture production cost) H {hd1  
　　原始成本和重置成本(original cost and replacement cost) h}0}g]IUx  
　　工程施工成本 VokIc&!Uz  
　　直接成本与间接成本(direct cost and indirect cost) 4}.PQ{  
　　可控成本(controllable cost)  Z(F['Zf  
　　制造费用分配(manufacturing expenses allocation) _@2}zT  
　　理论成本与应用成本(theory cost and practice cost) `xv2,Z9<  
　　辅助生产成本分配(auxiliary production cost allocation) >-oB%T
 
　　期间,费用 Rxb?SBa  
　　成本控制程序(procedure of cost control) ~?#>QN\\c  
　　成本记录(cost entry, cost recorder cost agenda) 7qsu0 .[d  
　　成本计算分批法(job costing method) ad)jw:n  
　　成本计算分步法 ;YN`E  
　　直接人工成本差异(direct labor variance) .bYZkO:oy  
　　成本控制方法(cost control method)