[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 |E7J5ha  
　　股本 Share capital 3e&+[j  
　　已归还投资 Investment returned `P;r[j"  
　　利润分配-其他转入 Profit appropriation - other transfer in RJ'[m~yl5X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #\w N2`" W  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @
W>@6E  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (vO3vCYeQ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund iHG VR  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ng3ZK  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <#h,_WP*  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ; R}>SS'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +PjTT 6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Xx{| [2`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^x\VMd3*w  
　　期初未分配利润 Retained earnings, beginning of the year }ouGxs+^[  
　　资本公积-股本溢价 Capital surplus - share premium f%,S::%Ea  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ] #@:VR  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /e0B$UymFu  
　　资本公积-股权投资准备 Capital surplus - investment reserve E:x@O8F  
　　资本公积-拨款转入 Capital surplus - subsidiary IQPu%n{0v  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +d6onO{8  
　　资本公积-其他 Capital surplus - others -U/)y:k!%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9jTBLp-i#N  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,2fi`9=\  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ojc Tu  
　　盈余公积-储备基金 Surplus reserve - reserve fund Vc(4d-d5  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6kH6"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment -`PziGl@<  
　　主营业务收入 Sales ]zol?  
　　主营业务成本 Cost of sales u2oS Ci  
　　主营业务税金及附加 Sales tax r >'tE7W9  
　　营业费用 Operating expenses 1?Y>X z  
　　管理费用 General and administrative expenses $Q/@5f'T`9  
　　财务费用 Financial expenses LS[o7!T(  
　　投资收益 Investment income Mp`$1Ksn  
　　其他业务收入 Other operating income S[zvR9AW&  
　　营业外收入 Non-operating income PY5&Fwjc  
　　补贴收入 Subsidy income hI:.Qp`r  
　　其他业务支出 Other operating expenses tn5%zJ#+  
　　营业外支出 Non-operating expenses BYq80Vk% @  
　　所得税 Income tax UH!(`Z\C  
　　直接人工成本差异(direct labor variance) ['IH*gi  
　　直接材料成本差异(direct material variance) 7%Y`j/  
　　在产品计价(work-in-process costing) e]RzvWq  
　　联产品成本计算(joint products costing) D5lQ0_IeW  
　　生产成本汇总程序(accumulation process of procluction cost) NfvPE]S  
　　制造费用差异(manufacturing expenses variance) *6/IO&y1a  
　　实际成本与估计成本(actual cost and estimated cost) `j>5W<5q\  
　　工资费用分配(salary costs allocation) SY+0~5E  
　　成本曲线(cost curve) #%"G[
B  
　　农业生产成本(agriculture production cost) j ;3I`:  
　　原始成本和重置成本(original cost and replacement cost) |Mb{0mKb  
　　工程施工成本 /Q;wz!V$  
　　直接成本与间接成本(direct cost and indirect cost) 4H#-2LV`  
　　可控成本(controllable cost) r^~+<"  
　　制造费用分配(manufacturing expenses allocation) JY"jj}H]|  
　　理论成本与应用成本(theory cost and practice cost) Pf[E..HF*d  
　　辅助生产成本分配(auxiliary production cost allocation) ;ek*2Lh  
　　期间,费用 CPOHqK`k  
　　成本控制程序(procedure of cost control) 5s[nE\oaG  
　　成本记录(cost entry, cost recorder cost agenda) <+k&8^:bi  
　　成本计算分批法(job costing method)  gHe:o`  
　　成本计算分步法 t1?aw<  
　　直接人工成本差异(direct labor variance) 'zI(OnIS  
　　成本控制方法(cost control method)