[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 `*Ju0)g1  
　　股本 Share capital [z[<onFIq  
　　已归还投资 Investment returned ~fF_]UVq3  
　　利润分配-其他转入 Profit appropriation - other transfer in ?y/LMja  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /_(q7:<ZF  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1CmjEAv%/  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Ss~yy
0  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ` W}Bc  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <* Bk.>f!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .P:mY C  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -\|S=< g  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x{_3/4  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5
>x?2rp  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "3;b,<0  
　　期初未分配利润 Retained earnings, beginning of the year Wm^RfxgN/  
　　资本公积-股本溢价 Capital surplus - share premium }K.2  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o%SD\zk  
　　资本公积-接受现金捐赠 Capital surplus - cash donation w
,x'FZD  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]EWEW*' j  
　　资本公积-拨款转入 Capital surplus - subsidiary Jfs_9g5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation B:]%Iu|  
　　资本公积-其他 Capital surplus - others bu:%"l  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve eEmuE H@X  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `#3FvP@&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y#iQ  
　　盈余公积-储备基金 Surplus reserve - reserve fund ))xP]Muv  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Oz1S*<]=,~  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @%b
&(x^UD  
　　主营业务收入 Sales (:r80:  
　　主营业务成本 Cost of sales %0Mvd;#[  
　　主营业务税金及附加 Sales tax [bh8Nj\E  
　　营业费用 Operating expenses V`& O`  
　　管理费用 General and administrative expenses xT8pwTO  
　　财务费用 Financial expenses SL$
bV2T  
　　投资收益 Investment income ;^DG P  
　　其他业务收入 Other operating income
|r<#>~*  
　　营业外收入 Non-operating income -d)+G%{  
　　补贴收入 Subsidy income !v\_<8  
　　其他业务支出 Other operating expenses Yc3Rq4I'G  
　　营业外支出 Non-operating expenses 231,v,X[  
　　所得税 Income tax SCL8.%z D  
　　直接人工成本差异(direct labor variance) +i@{h9"6g  
　　直接材料成本差异(direct material variance) 5H79-QLd  
　　在产品计价(work-in-process costing) a+=.
(g  
　　联产品成本计算(joint products costing) *LOUf7`  
　　生产成本汇总程序(accumulation process of procluction cost) ?B['8ju  
　　制造费用差异(manufacturing expenses variance) b^^ . $Gu  
　　实际成本与估计成本(actual cost and estimated cost) `|`Qrv4}  
　　工资费用分配(salary costs allocation)  Vo`,|3^  
　　成本曲线(cost curve) vE{L`,\q  
　　农业生产成本(agriculture production cost) )WH;G:
$&"  
　　原始成本和重置成本(original cost and replacement cost) $mu*iW\{  
　　工程施工成本 8nE}RD7bx  
　　直接成本与间接成本(direct cost and indirect cost)
k];NTALOG  
　　可控成本(controllable cost) FNR<=M  
　　制造费用分配(manufacturing expenses allocation) TjY-C m  
　　理论成本与应用成本(theory cost and practice cost) fP8iz `n  
　　辅助生产成本分配(auxiliary production cost allocation) QzilivJf  
　　期间,费用 fWs@ZCt  
　　成本控制程序(procedure of cost control) &rfl(&\oUi  
　　成本记录(cost entry, cost recorder cost agenda) j
t`\n1q)  
　　成本计算分批法(job costing method) G7NRpr  
　　成本计算分步法 C8W4~~1S  
　　直接人工成本差异(direct labor variance) -$sVqR>_  
　　成本控制方法(cost control method)