[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 4LJ OT_  
　　股本 Share capital E/d\ebX|  
　　已归还投资 Investment returned xfqu=z8X  
　　利润分配-其他转入 Profit appropriation - other transfer in \J6e/ G  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `ih#>i_&  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $K1
)2WG  
　　利润分配-提取储备基金 Profit appropriation - reserve fund  A<[w'"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7z8   
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
s%N6^}N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ^$8WV&5q>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;|CG9|p
 
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =mxj2>,&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u3PM 7z!~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z9zo5Xc=  
　　期初未分配利润 Retained earnings, beginning of the year H|cxy?iJ  
　　资本公积-股本溢价 Capital surplus - share premium A+hT2Ew@t}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _b[Pk;8}j;  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &Qv%~dvW  
　　资本公积-股权投资准备 Capital surplus - investment reserve aS+i`A:a  
　　资本公积-拨款转入 Capital surplus - subsidiary i32S(3se  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation NV3oJ0f&2  
　　资本公积-其他 Capital surplus - others 2\[ Q{T=Qe  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve dQAo~]B  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Wp=&nh  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve PE+{ <[n  
　　盈余公积-储备基金 Surplus reserve - reserve fund [\"<=lb`  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund c=IjR3F  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #pMpGw$  
　　主营业务收入 Sales ;;zd/n2b  
　　主营业务成本 Cost of sales Lor__ K  
　　主营业务税金及附加 Sales tax ??Dv\yLZI  
　　营业费用 Operating expenses m^a0JR}u9  
　　管理费用 General and administrative expenses }ev+WIERQV  
　　财务费用 Financial expenses 6IL-S%EGK1  
　　投资收益 Investment income 7+J<N@.d  
　　其他业务收入 Other operating income ~#JX 0J=  
　　营业外收入 Non-operating income Eqt>_n8  
　　补贴收入 Subsidy income I,?!NzB  
　　其他业务支出 Other operating expenses { *Wc`ZBY  
　　营业外支出 Non-operating expenses au7@-_  
　　所得税 Income tax FHZQyO<|  
　　直接人工成本差异(direct labor variance) +L}R|ihkI  
　　直接材料成本差异(direct material variance) 8EZ,hY^  
　　在产品计价(work-in-process costing) o){<PN|z  
　　联产品成本计算(joint products costing) G4,BcCPQ  
　　生产成本汇总程序(accumulation process of procluction cost) +D#.u^  
　　制造费用差异(manufacturing expenses variance) 2}#VB; B  
　　实际成本与估计成本(actual cost and estimated cost) /C[XC7^4'  
　　工资费用分配(salary costs allocation) 4' <y  
　　成本曲线(cost curve) $s5D/60nO  
　　农业生产成本(agriculture production cost) %A;s3]V  
　　原始成本和重置成本(original cost and replacement cost) 2H`;?#Uq:  
　　工程施工成本 fH;lh-  
　　直接成本与间接成本(direct cost and indirect cost) ;UWp0d%  
　　可控成本(controllable cost) 4{ exv  
　　制造费用分配(manufacturing expenses allocation) M0uC0\'#P  
　　理论成本与应用成本(theory cost and practice cost) _v=zFpR  
　　辅助生产成本分配(auxiliary production cost allocation) <+; cgF!+  
　　期间,费用 2rX}A3%9^^  
　　成本控制程序(procedure of cost control) c}#(, <8X  
　　成本记录(cost entry, cost recorder cost agenda) =D?{d{JT  
　　成本计算分批法(job costing method) LwEc*79  
　　成本计算分步法 _zFJ]7Ym.)  
　　直接人工成本差异(direct labor variance) !o/;"'&E  
　　成本控制方法(cost control method)