[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 Iy c')\W&  
　　股本 Share capital lwY{rWo  
　　已归还投资 Investment returned &R5M&Iw L  
　　利润分配-其他转入 Profit appropriation - other transfer in dt \O7Rjw8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vlPE8U =  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $U8ap4EXM  
　　利润分配-提取储备基金 Profit appropriation - reserve fund d|o"QYX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xlwsZ m{V  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9{TOFjsF  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1|nB\ xgu  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends GDcV1$NA  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ky~x4_y5  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @[FFYVru  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Hug{9Hr3.  
　　期初未分配利润 Retained earnings, beginning of the year :_aY:`  
　　资本公积-股本溢价 Capital surplus - share premium ^=W&p%Y(!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve CYn}wkz  
　　资本公积-接受现金捐赠 Capital surplus - cash donation N|~&Q!A&  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]bR'J\Fwl  
　　资本公积-拨款转入 Capital surplus - subsidiary SW; bE  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZH}NlEn  
　　资本公积-其他 Capital surplus - others 41zeN++  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E, v1F!  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )m'_>-`^:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ua[\npz5  
　　盈余公积-储备基金 Surplus reserve - reserve fund #_7c>gn  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~Afs  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment r{TNPa6!  
　　主营业务收入 Sales os.x|R]_  
　　主营业务成本 Cost of sales eLTNnz  
　　主营业务税金及附加 Sales tax
dX
DD/8E  
　　营业费用 Operating expenses lET)<V(Y  
　　管理费用 General and administrative expenses .Ep3~9TB W  
　　财务费用 Financial expenses ~ZNhU;%YW  
　　投资收益 Investment income wMUnZHd{|  
　　其他业务收入 Other operating income JdRs=#X  
　　营业外收入 Non-operating income >ahj|pm  
　　补贴收入 Subsidy income MYPcH\K$h  
　　其他业务支出 Other operating expenses Sy'>JHx  
　　营业外支出 Non-operating expenses yTn@p(J  
　　所得税 Income tax <
/=PN1=A  
　　直接人工成本差异(direct labor variance) |pgkl`  
　　直接材料成本差异(direct material variance) &\H5*A.HkA  
　　在产品计价(work-in-process costing) <^\r9Qxl  
　　联产品成本计算(joint products costing) 1P[Lz!C  
　　生产成本汇总程序(accumulation process of procluction cost) 8`t%QhE2  
　　制造费用差异(manufacturing expenses variance) A;!FtD/  
　　实际成本与估计成本(actual cost and estimated cost) d0=nAZZ  
　　工资费用分配(salary costs allocation) .'a|St  
　　成本曲线(cost curve) II8nz[s  
　　农业生产成本(agriculture production cost) %:,=J  
　　原始成本和重置成本(original cost and replacement cost)
8bGq"!w-  
　　工程施工成本 ,$]q2aL  
　　直接成本与间接成本(direct cost and indirect cost) } 8P}L@q  
　　可控成本(controllable cost) 9y5\4&v  
　　制造费用分配(manufacturing expenses allocation) XZInu5(  
　　理论成本与应用成本(theory cost and practice cost) PsgzDhRv  
　　辅助生产成本分配(auxiliary production cost allocation) $"8k|^Z3  
　　期间,费用 'O`3FI  
　　成本控制程序(procedure of cost control) 9CNHjs+-}s  
　　成本记录(cost entry, cost recorder cost agenda) *Vl =PNn-  
　　成本计算分批法(job costing method) ;Wa{q.)  
　　成本计算分步法 /wTf&_"mTL  
　　直接人工成本差异(direct labor variance) KVR}Tp/R  
　　成本控制方法(cost control method)