[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 #G77q$  
　　股本 Share capital 8s$6R|ti  
　　已归还投资 Investment returned D<;~eZ'  
　　利润分配-其他转入 Profit appropriation - other transfer in \jtA8o%n  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve A,9JbX  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OALNZKP  
　　利润分配-提取储备基金 Profit appropriation - reserve fund b/'c h  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^ *"fC  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ctz#9[|  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h<U?WtWT-p  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^
;RK-)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3NtUB;!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends b$7]cE  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares );h(D!D,  
　　期初未分配利润 Retained earnings, beginning of the year Lj3o-@\*j  
　　资本公积-股本溢价 Capital surplus - share premium j4?Qd0z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Bzrnmz5S  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8x U*j  
　　资本公积-股权投资准备 Capital surplus - investment reserve cK+TE8ao  
　　资本公积-拨款转入 Capital surplus - subsidiary 8u+kA mI  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation x3=1/#9  
　　资本公积-其他 Capital surplus - others ;Zd_2 CZ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &/? C t!_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |nZ^RCHog  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >#|%'Us  
　　盈余公积-储备基金 Surplus reserve - reserve fund p H y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund K:a8}w>Up  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1IA1
;  
　　主营业务收入 Sales D=-}&w_T"  
　　主营业务成本 Cost of sales HeAXZA,  
　　主营业务税金及附加 Sales tax CaJ-oy8  
　　营业费用 Operating expenses Q v9q~l  
　　管理费用 General and administrative expenses ^-_*@e*JE  
　　财务费用 Financial expenses \b"rf697,  
　　投资收益 Investment income = ^NvUrK  
　　其他业务收入 Other operating income ^)H
f%  
　　营业外收入 Non-operating income XMuZ
}u[U  
　　补贴收入 Subsidy income MjMDD  
　　其他业务支出 Other operating expenses ={O ~  
　　营业外支出 Non-operating expenses @.e X8~3=  
　　所得税 Income tax jmID@37t  
　　直接人工成本差异(direct labor variance) g#J aw|N  
　　直接材料成本差异(direct material variance) X&pYLm72;  
　　在产品计价(work-in-process costing) [tpiU'/Zl  
　　联产品成本计算(joint products costing) KS$t  
　　生产成本汇总程序(accumulation process of procluction cost) e^Zm09J  
　　制造费用差异(manufacturing expenses variance) N-M.O:p  
　　实际成本与估计成本(actual cost and estimated cost)
kh W.  
　　工资费用分配(salary costs allocation) qH}8TC  
　　成本曲线(cost curve) E5&Z={  
　　农业生产成本(agriculture production cost) r)iEtT!p*  
　　原始成本和重置成本(original cost and replacement cost) KNx/1lf  
　　工程施工成本 fCr2'+O"b  
　　直接成本与间接成本(direct cost and indirect cost) tK%ie
\  
　　可控成本(controllable cost) j>\c >U  
　　制造费用分配(manufacturing expenses allocation) 2I-d.{  
　　理论成本与应用成本(theory cost and practice cost) >!=@TK(~  
　　辅助生产成本分配(auxiliary production cost allocation) UX)GA[WI  
　　期间,费用 z'q~%1t  
　　成本控制程序(procedure of cost control) &kg^g%%  
　　成本记录(cost entry, cost recorder cost agenda) ] 3{t}qY$A  
　　成本计算分批法(job costing method)
P}@AH02  
　　成本计算分步法 +~^S'6yB  
　　直接人工成本差异(direct labor variance) @t9HRL?T~  
　　成本控制方法(cost control method)