[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 Ks\ NE=;5  
　　股本 Share capital 7w1wr)qSB  
　　已归还投资 Investment returned cr;g5C V  
　　利润分配-其他转入 Profit appropriation - other transfer in !s@Rok  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e]Zngt?b  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !@'%G6:.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &
ZTr  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _`#3f1F@[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cv/_r#vN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit !cGDy/|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4Bl{WyMJ|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yAN=2fZm  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends eznypY=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D/=5tOy  
　　期初未分配利润 Retained earnings, beginning of the year @zgdq  
　　资本公积-股本溢价 Capital surplus - share premium \(">K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KzQ3.)/q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation =~I-]4  
　　资本公积-股权投资准备 Capital surplus - investment reserve .SWt3|Pi5  
　　资本公积-拨款转入 Capital surplus - subsidiary
mYc.x  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
Gy[O)PEEh  
　　资本公积-其他 Capital surplus - others cJgBI(S5  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \u&_sBLKV  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ejA%%5q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ys!>+nL|  
　　盈余公积-储备基金 Surplus reserve - reserve fund F:#J:x'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?:Y#Tbi3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Jl "mL  
　　主营业务收入 Sales Zatf9yGD  
　　主营业务成本 Cost of sales ?b!F a  
　　主营业务税金及附加 Sales tax Y4IGDY*  
　　营业费用 Operating expenses Ez{MU@Fk  
　　管理费用 General and administrative expenses L>Mpi$L  
　　财务费用 Financial expenses N0>0z]4;q  
　　投资收益 Investment income DKVT(#@T  
　　其他业务收入 Other operating income bJ_cId8+  
　　营业外收入 Non-operating income -VZR ujl  
　　补贴收入 Subsidy income oQ=>'w  
　　其他业务支出 Other operating expenses 4Z*U}w)  
　　营业外支出 Non-operating expenses ,^8MB.  
　　所得税 Income tax _W3Y\cs,-  
　　直接人工成本差异(direct labor variance) HMY@F_qY`u  
　　直接材料成本差异(direct material variance) )~jqW=d 2  
　　在产品计价(work-in-process costing) #'4OYY.  
　　联产品成本计算(joint products costing) joul< t-  
　　生产成本汇总程序(accumulation process of procluction cost) 0Aa`p3.)  
　　制造费用差异(manufacturing expenses variance) u-"
c0@  
　　实际成本与估计成本(actual cost and estimated cost) htP|3B  
　　工资费用分配(salary costs allocation) iq*A("pU  
　　成本曲线(cost curve) (qwdQMj`  
　　农业生产成本(agriculture production cost) /HZumV?  
　　原始成本和重置成本(original cost and replacement cost) l.nH?kK<  
　　工程施工成本 ]TstSF=  
　　直接成本与间接成本(direct cost and indirect cost) _y .]3JNm  
　　可控成本(controllable cost) 5.tvB  
　　制造费用分配(manufacturing expenses allocation) G%u9+XV1#  
　　理论成本与应用成本(theory cost and practice cost) x|eeRf|  
　　辅助生产成本分配(auxiliary production cost allocation) @6o]chJo  
　　期间,费用 d77r9  
　　成本控制程序(procedure of cost control) #
fhEc;t  
　　成本记录(cost entry, cost recorder cost agenda) ^;F{)bmu+)  
　　成本计算分批法(job costing method) G[idN3+#  
　　成本计算分步法 7.bN99{xPM  
　　直接人工成本差异(direct labor variance) ZkB3[$4C=5  
　　成本控制方法(cost control method)