[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 n[@Ur2&)  
　　股本 Share capital 4rm/+Zes  
　　已归还投资 Investment returned /03>|Juo  
　　利润分配-其他转入 Profit appropriation - other transfer in VZ8L9h<{"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \1ZfSc  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )n.peZ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @UKd0kxPN{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (k?OYz]c  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !ZRV\31%  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $IHa]
9 {  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends SZ_hGD0  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b{&@Lm0Tn  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends o! 8X< o  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \4ZQop  
　　期初未分配利润 Retained earnings, beginning of the year ?CIa)dhu  
　　资本公积-股本溢价 Capital surplus - share premium C.@TX  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %^S1 fUwT  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /W9=7&R0  
　　资本公积-股权投资准备 Capital surplus - investment reserve sd
b#K?l  
　　资本公积-拨款转入 Capital surplus - subsidiary O%Mh g\#B  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation PJ'l:IU  
　　资本公积-其他 Capital surplus - others L,i-T:Z~=  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve IoC,\$s ,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B-RaAiE@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;/v^@  
　　盈余公积-储备基金 Surplus reserve - reserve fund u%FA.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund kW"N~Xw)  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment s SDBl~g  
　　主营业务收入 Sales ,-):&V:jF  
　　主营业务成本 Cost of sales Pu=YQ #F'  
　　主营业务税金及附加 Sales tax K$4Ky&89  
　　营业费用 Operating expenses [Mx+t3M  
　　管理费用 General and administrative expenses s^cHR1^  
　　财务费用 Financial expenses o.,hCg)X  
　　投资收益 Investment income |q?A8@\u  
　　其他业务收入 Other operating income [|v
dr.  
　　营业外收入 Non-operating income 37VSE@Z+  
　　补贴收入 Subsidy income C[75!F   
　　其他业务支出 Other operating expenses d;`JDT  
　　营业外支出 Non-operating expenses y@F{pr+dA  
　　所得税 Income tax I'JFt>]  
　　直接人工成本差异(direct labor variance) q:fkF^>  
　　直接材料成本差异(direct material variance) `On%1%k8  
　　在产品计价(work-in-process costing) -LUKYG
BK  
　　联产品成本计算(joint products costing) {a(TT)d  
　　生产成本汇总程序(accumulation process of procluction cost) eKt~pzXwm  
　　制造费用差异(manufacturing expenses variance) m}rUc29cS,  
　　实际成本与估计成本(actual cost and estimated cost) 4h-tR  
　　工资费用分配(salary costs allocation) +5voAx!  
　　成本曲线(cost curve)
|Gz(
q4  
　　农业生产成本(agriculture production cost) MFRM M%`  
　　原始成本和重置成本(original cost and replacement cost) s$A|>TOY  
　　工程施工成本 Y-v6xUc{F  
　　直接成本与间接成本(direct cost and indirect cost) `j9 ;9^  
　　可控成本(controllable cost) dj 4:r!5_  
　　制造费用分配(manufacturing expenses allocation) 5LR k) @t  
　　理论成本与应用成本(theory cost and practice cost) y-9Mm9J  
　　辅助生产成本分配(auxiliary production cost allocation) U`z=!KI+g  
　　期间,费用 /C}u,dBf  
　　成本控制程序(procedure of cost control) eot%Th?[  
　　成本记录(cost entry, cost recorder cost agenda)  _->d41  
　　成本计算分批法(job costing method) iU+O(vi  
　　成本计算分步法 =A{F&:+a]  
　　直接人工成本差异(direct labor variance) ;ry~x:7L7  
　　成本控制方法(cost control method)