[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 Y(.e e%;,  
　　股本 Share capital _9 ]:0bDUo  
　　已归还投资 Investment returned |JxVfX8^  
　　利润分配-其他转入 Profit appropriation - other transfer in )hXTg UZa  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1 _?8OU  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iM)K:L7d  
　　利润分配-提取储备基金 Profit appropriation - reserve fund SG&,o=I$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4a+gM._+O  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bOFzq >k_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3SP";3 +  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6*q1%rs:w  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d-D,Gx]>$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xR/CP.dg  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fRQ,Z  
　　期初未分配利润 Retained earnings, beginning of the year 25$_tZPAI  
　　资本公积-股本溢价 Capital surplus - share premium Zj2 si  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *9^8NY]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation W2 -%/  
　　资本公积-股权投资准备 Capital surplus - investment reserve IR6W'vA  
　　资本公积-拨款转入 Capital surplus - subsidiary %N*[{j= ^  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ` kT\V'  
　　资本公积-其他 Capital surplus - others gEd A hfx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?
,>3uD#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve rPaJ<>Kz  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 73;Y(uh9  
　　盈余公积-储备基金 Surplus reserve - reserve fund w\bwa!3Y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund i6'=]f'{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment kGYpJg9=  
　　主营业务收入 Sales ub-3/T  
　　主营业务成本 Cost of sales !C#oZU]P  
　　主营业务税金及附加 Sales tax .h-mFcjy  
　　营业费用 Operating expenses S4x9k{Xn  
　　管理费用 General and administrative expenses yYA*5 7^A  
　　财务费用 Financial expenses /?'~`4!(  
　　投资收益 Investment income eU1F7LS  
　　其他业务收入 Other operating income '[ t.  
　　营业外收入 Non-operating income ,|: .0g[n  
　　补贴收入 Subsidy income n1."Qix0  
　　其他业务支出 Other operating expenses *[Z`0AgP  
　　营业外支出 Non-operating expenses Z-PBCU  
　　所得税 Income tax j
=l2\W#}  
　　直接人工成本差异(direct labor variance)  '"B  
　　直接材料成本差异(direct material variance) xsZG(Tz  
　　在产品计价(work-in-process costing) WHdMP  
　　联产品成本计算(joint products costing) !kovrvM6F  
　　生产成本汇总程序(accumulation process of procluction cost) z1J) ./BO  
　　制造费用差异(manufacturing expenses variance) Qn*l,Z]US  
　　实际成本与估计成本(actual cost and estimated cost) lYG`)#T  
　　工资费用分配(salary costs allocation) |g&V? lI  
　　成本曲线(cost curve) 3 7BSJ  
　　农业生产成本(agriculture production cost) FEjO}lTK  
　　原始成本和重置成本(original cost and replacement cost) ?+t;\   
　　工程施工成本 M\R+:O&  
　　直接成本与间接成本(direct cost and indirect cost) pU7;!u:c4%  
　　可控成本(controllable cost)  XIIn I  
　　制造费用分配(manufacturing expenses allocation) %R0 Wq4}  
　　理论成本与应用成本(theory cost and practice cost) (U:-z=E#1  
　　辅助生产成本分配(auxiliary production cost allocation) u# 76w74  
　　期间,费用 a{kJ`fK   
　　成本控制程序(procedure of cost control) .4zzPD $1  
　　成本记录(cost entry, cost recorder cost agenda) ywwA,9~  
　　成本计算分批法(job costing method) uy{O  
　　成本计算分步法 f sL9d}  
　　直接人工成本差异(direct labor variance) "iSY;y o  
　　成本控制方法(cost control method)