[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 Z7/ lFS'~N  
　　股本 Share capital TlJF{ <E  
　　已归还投资 Investment returned a$-ax[:\sm  
　　利润分配-其他转入 Profit appropriation - other transfer in q9>w3 <  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 23m+" 4t  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4O'ho0w7  
　　利润分配-提取储备基金 Profit appropriation - reserve fund jLU)S)  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0Oq1ay^
  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f&J*(F*u  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]y/:#^M+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends :JmNy<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2
oRmro  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?6
gI8K6X  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `,z{70  
　　期初未分配利润 Retained earnings, beginning of the year }#@LZ)]hK  
　　资本公积-股本溢价 Capital surplus - share premium hvwr!(|W  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `3Y+:!q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Smo'&x  
　　资本公积-股权投资准备 Capital surplus - investment reserve %\u>%s
<9  
　　资本公积-拨款转入 Capital surplus - subsidiary v}U;@3W8U  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m;|I}{r  
　　资本公积-其他 Capital surplus - others _{8boDX#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?Uz HQr  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K!j2AP3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve MH-,+-Eq  
　　盈余公积-储备基金 Surplus reserve - reserve fund %$U+?lk}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +VDB\n  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment f3O'lc3  
　　主营业务收入 Sales Z~ (QV0}  
　　主营业务成本 Cost of sales 6/)A6Tt  
　　主营业务税金及附加 Sales tax
+a{>jzR  
　　营业费用 Operating expenses )deuB5kz  
　　管理费用 General and administrative expenses +=QboU N  
　　财务费用 Financial expenses C.|MA(7  
　　投资收益 Investment income 0&)4^->c  
　　其他业务收入 Other operating income !!AutkEg>  
　　营业外收入 Non-operating income &^"m 6  
　　补贴收入 Subsidy income V3S`8VI  
　　其他业务支出 Other operating expenses oz QL2  
　　营业外支出 Non-operating expenses J5-^@JYK  
　　所得税 Income tax !nVuvsbv  
　　直接人工成本差异(direct labor variance) B7 T+a  
　　直接材料成本差异(direct material variance) !q?}[E2  
　　在产品计价(work-in-process costing) gw-l]@;1  
　　联产品成本计算(joint products costing) QCMF_;aNI  
　　生产成本汇总程序(accumulation process of procluction cost) W NCdk$  
　　制造费用差异(manufacturing expenses variance) RN;Tqq):  
　　实际成本与估计成本(actual cost and estimated cost) &e{&<ZVR  
　　工资费用分配(salary costs allocation) H~&'`
h1  
　　成本曲线(cost curve) NB[b[1 Ch  
　　农业生产成本(agriculture production cost) :'03*A_[  
　　原始成本和重置成本(original cost and replacement cost) Sn0 Gw  
　　工程施工成本 N6eY-`4y  
　　直接成本与间接成本(direct cost and indirect cost) b=sc2)3?  
　　可控成本(controllable cost) JyV"jL   
　　制造费用分配(manufacturing expenses allocation) P<U{jkM\/  
　　理论成本与应用成本(theory cost and practice cost) :?zOLw?(  
　　辅助生产成本分配(auxiliary production cost allocation) <D?`*#K  
　　期间,费用 Y,{Xv  
　　成本控制程序(procedure of cost control)  z>!b
 
　　成本记录(cost entry, cost recorder cost agenda) N9hBGa$  
　　成本计算分批法(job costing method) 4GJsVA(d|  
　　成本计算分步法 MCvjdc3:  
　　直接人工成本差异(direct labor variance) Ood&cP'c  
　　成本控制方法(cost control method)