[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 8\{^|y9-  
　　股本 Share capital 3p0LN'q]A  
　　已归还投资 Investment returned ByCnD  
　　利润分配-其他转入 Profit appropriation - other transfer in 035rPT7-2-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f=)2f=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e{m2l2Tx:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ]XI*Wsn  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gx%|Pgd  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >JiltF7H0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit BJ% eZ.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4;2< ^[M  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0v9rv.Y "  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends oWYmj=D~2z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y@\V+  
　　期初未分配利润 Retained earnings, beginning of the year 27;ci:5  
　　资本公积-股本溢价 Capital surplus - share premium aH^RoG}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6`f2-f9%iq  
　　资本公积-接受现金捐赠 Capital surplus - cash donation HD(.BW7  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4'0Dr++  
　　资本公积-拨款转入 Capital surplus - subsidiary o7|eMe?<t  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation V0)fZS@tf  
　　资本公积-其他 Capital surplus - others XLH0 ;+CL{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M)U{7c$c7  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -|E!e.^7:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve aG^4BpIP  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;<leKcvhQ&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~R(%D-k  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment eopD5  
　　主营业务收入 Sales k1Qp Kn*  
　　主营业务成本 Cost of sales YCP ) %}  
　　主营业务税金及附加 Sales tax u9N 1pZ~  
　　营业费用 Operating expenses ^Vpq$'!  
　　管理费用 General and administrative expenses ~Q\3pI. |  
　　财务费用 Financial expenses @HOBRRm`  
　　投资收益 Investment income 9=U kV\m)  
　　其他业务收入 Other operating income 92EWIHEWZ  
　　营业外收入 Non-operating income {~F4WjHJp  
　　补贴收入 Subsidy income 5-M&5f.   
　　其他业务支出 Other operating expenses ONe# r KJ_  
　　营业外支出 Non-operating expenses Nqu>6^-z0  
　　所得税 Income tax /kfgx{jZ  
　　直接人工成本差异(direct labor variance) lyGhdgWc  
　　直接材料成本差异(direct material variance) &}A[x1x06)  
　　在产品计价(work-in-process costing) [D!jv"  
　　联产品成本计算(joint products costing) "sG=w jcw^  
　　生产成本汇总程序(accumulation process of procluction cost) 0zi~p>*nJC  
　　制造费用差异(manufacturing expenses variance) vvm0t"|\  
　　实际成本与估计成本(actual cost and estimated cost) yxH ( c  
　　工资费用分配(salary costs allocation) zzyHoZJP  
　　成本曲线(cost curve) ~-I+9F  
　　农业生产成本(agriculture production cost) YxP&7oq  
　　原始成本和重置成本(original cost and replacement cost) U-|N
Y
  
　　工程施工成本 oZAB_A)[-  
　　直接成本与间接成本(direct cost and indirect cost) q#s,-uu  
　　可控成本(controllable cost) kO}AxeQ  
　　制造费用分配(manufacturing expenses allocation) 5=Di<!a;  
　　理论成本与应用成本(theory cost and practice cost) ~P@Q7T*  
　　辅助生产成本分配(auxiliary production cost allocation)  Z
/9>  
　　期间,费用 v#!%GEg1r  
　　成本控制程序(procedure of cost control) ?#45wC  
　　成本记录(cost entry, cost recorder cost agenda) 6Aku1h  
　　成本计算分批法(job costing method) 1~PV[2a  
　　成本计算分步法 ^_f+15]D  
　　直接人工成本差异(direct labor variance) <>8WQn,K  
　　成本控制方法(cost control method)