[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 nR6~oB{-  
　　股本 Share capital Mw?nIIu(@  
　　已归还投资 Investment returned eE>3=1d]w  
　　利润分配-其他转入 Profit appropriation - other transfer in f/Grem  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @~ N:F~  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K-)*S\<}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund YUF!Y9!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *wwLhweQ5W  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :)c >
5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 022YuqL<v  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends R# 8D}5[&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,M>W)TSH  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $9y]>R  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $&qB,>5=X  
　　期初未分配利润 Retained earnings, beginning of the year w(J-[t118  
　　资本公积-股本溢价 Capital surplus - share premium k)[}3oq  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve NSO
Wn]E  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2K.. ;A$  
　　资本公积-股权投资准备 Capital surplus - investment reserve T5z %X:VD(  
　　资本公积-拨款转入 Capital surplus - subsidiary HoT5 5v!o  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6[69|&  
　　资本公积-其他 Capital surplus - others 6](vnS;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3! dD!'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e[i&2mM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GLwL'C'591  
　　盈余公积-储备基金 Surplus reserve - reserve fund O!d^v9hM,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund L-Xd3RCD  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment b]g}h
 
　　主营业务收入 Sales S5"xb  
　　主营业务成本 Cost of sales Xr:"8FT  
　　主营业务税金及附加 Sales tax j~\\,fl=  
　　营业费用 Operating expenses wC{=o`v  
　　管理费用 General and administrative expenses 1|;WaO1Q  
　　财务费用 Financial expenses s$C;31k  
　　投资收益 Investment income GL@s~_;T6  
　　其他业务收入 Other operating income H5,{Z  
　　营业外收入 Non-operating income XZV)4=5iSO  
　　补贴收入 Subsidy income D?}LKs[  
　　其他业务支出 Other operating expenses :B$=Pp1  
　　营业外支出 Non-operating expenses j6/ 3p|E  
　　所得税 Income tax y@~.b^?_u  
　　直接人工成本差异(direct labor variance) N?kXAT B  
　　直接材料成本差异(direct material variance) 9=rYzA?)+  
　　在产品计价(work-in-process costing) ^M,t`r{  
　　联产品成本计算(joint products costing) k|BY 7C  
　　生产成本汇总程序(accumulation process of procluction cost) n j; KnZ  
　　制造费用差异(manufacturing expenses variance) ]}ff*W  
　　实际成本与估计成本(actual cost and estimated cost) Uk S86`.  
　　工资费用分配(salary costs allocation) m]Z+u e  
　　成本曲线(cost curve) *W(b=u  
　　农业生产成本(agriculture production cost) iFF/[P  
　　原始成本和重置成本(original cost and replacement cost) WN>.+qM~8  
　　工程施工成本 5ir ewh'R  
　　直接成本与间接成本(direct cost and indirect cost) 5;`([oX|_  
　　可控成本(controllable cost) bTA<AoW9="  
　　制造费用分配(manufacturing expenses allocation) k/H<UW?Z]  
　　理论成本与应用成本(theory cost and practice cost) qlPjz*<h"H  
　　辅助生产成本分配(auxiliary production cost allocation) $]|_xG-6{  
　　期间,费用 ? @h  
　　成本控制程序(procedure of cost control) $ n  n4  
　　成本记录(cost entry, cost recorder cost agenda) AW+4Vm_!l  
　　成本计算分批法(job costing method) XwX1i!'54  
　　成本计算分步法 7 ; TS  
　　直接人工成本差异(direct labor variance) &|9mM=^  
　　成本控制方法(cost control method)