[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 5-3gsy/Mo  
　　股本 Share capital uf>w*[m5  
　　已归还投资 Investment returned =|#-Rm^YB  
　　利润分配-其他转入 Profit appropriation - other transfer in <n:?WP~U  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *AA1e}R{B  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p{, fW k  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &%bX&;ECzf  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8)tyn'~i  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund LtU+w*Gj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h/ k`+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends [T^6Kzz  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lz*2wGI9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }rQ*!2Y?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l )4OV>  
　　期初未分配利润 Retained earnings, beginning of the year zc{C+:3$^  
　　资本公积-股本溢价 Capital surplus - share premium Wm,,OioK  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ie,{C  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <?g{Rn  
　　资本公积-股权投资准备 Capital surplus - investment reserve qXF"1f_+  
　　资本公积-拨款转入 Capital surplus - subsidiary Fi`:G}   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation eo80L  
　　资本公积-其他 Capital surplus - others #.=' dSj  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve p~b$+8#+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ii 8jY_  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yh)q96m-V=  
　　盈余公积-储备基金 Surplus reserve - reserve fund {h=Ai[|l4Q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #n7{ 3)   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment hJ@nW5CI  
　　主营业务收入 Sales {HU48v"W  
　　主营业务成本 Cost of sales Ll`apKr  
　　主营业务税金及附加 Sales tax 6{~I7!m"  
　　营业费用 Operating expenses r=`>'3 } x  
　　管理费用 General and administrative expenses ;@ e|}Gk  
　　财务费用 Financial expenses 0#7dm9  
　　投资收益 Investment income FdqUv%(Em  
　　其他业务收入 Other operating income ;$i'A&)OC  
　　营业外收入 Non-operating income *+z({S_Nv  
　　补贴收入 Subsidy income d0
^2<  
　　其他业务支出 Other operating expenses )'g vaT  
　　营业外支出 Non-operating expenses %'HUC>ChN  
　　所得税 Income tax 6uyf  
　　直接人工成本差异(direct labor variance) rij[ZrJ  
　　直接材料成本差异(direct material variance) tF
QFpbI  
　　在产品计价(work-in-process costing) R [c_L=  
　　联产品成本计算(joint products costing) ^:j$p,0e*S  
　　生产成本汇总程序(accumulation process of procluction cost) 'FhnSNT(4=  
　　制造费用差异(manufacturing expenses variance) xpk|?/6  
　　实际成本与估计成本(actual cost and estimated cost) "mf;k^sqS  
　　工资费用分配(salary costs allocation) r UO{-R  
　　成本曲线(cost curve) j$^]WRt  
　　农业生产成本(agriculture production cost) P33E\O  
　　原始成本和重置成本(original cost and replacement cost)
xlLS`  
　　工程施工成本 {V8Pn2mlo  
　　直接成本与间接成本(direct cost and indirect cost) M@\'Y$)Y{  
　　可控成本(controllable cost) i@* ^]'
  
　　制造费用分配(manufacturing expenses allocation) L7-n
PH  
　　理论成本与应用成本(theory cost and practice cost) f+
V':qz  
　　辅助生产成本分配(auxiliary production cost allocation) :9b RuUm  
　　期间,费用 NP8TF*5V  
　　成本控制程序(procedure of cost control) PwW@I~@>  
　　成本记录(cost entry, cost recorder cost agenda) ^XM;D/Gp~  
　　成本计算分批法(job costing method) wO#+8js  
　　成本计算分步法
.vO.g/o  
　　直接人工成本差异(direct labor variance) q*OKA5  
　　成本控制方法(cost control method)