[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 Nj9A-*0g6N  
　　股本 Share capital eo+<@83  
　　已归还投资 Investment returned B.N#9u-vW  
　　利润分配-其他转入 Profit appropriation - other transfer in EL,k z8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7|}4UXr7y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $>)0t@[f  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _=g&^_ #t  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /A9RmTb  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund eB0exPz%  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Nh\vWAz9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5FZw (E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Yjoe|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends JM7mQ'`Ud  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,X!6|l8  
　　期初未分配利润 Retained earnings, beginning of the year rC8p!e.yL  
　　资本公积-股本溢价 Capital surplus - share premium ZvRa"j  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t:10  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;!<}oZp{  
　　资本公积-股权投资准备 Capital surplus - investment reserve xmg 3,bO  
　　资本公积-拨款转入 Capital surplus - subsidiary ytttF5-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation '| i?-( f)  
　　资本公积-其他 Capital surplus - others  7)2K6<q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Sa g)}6+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Pb&tWv\ql  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve o[>d"Kp  
　　盈余公积-储备基金 Surplus reserve - reserve fund wR%Ta-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund R4p Pt  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4c5BlD  
　　主营业务收入 Sales G9:XEEN  
　　主营业务成本 Cost of sales ;UQza ]i  
　　主营业务税金及附加 Sales tax =:rg1wo"c  
　　营业费用 Operating expenses wOAR NrPx2  
　　管理费用 General and administrative expenses @7 Ry{,A  
　　财务费用 Financial expenses P&0eu  
　　投资收益 Investment income ]}3s/NJi  
　　其他业务收入 Other operating income fo ~uI(
rk  
　　营业外收入 Non-operating income 4en3yA0.w  
　　补贴收入 Subsidy income t/;2rIx>  
　　其他业务支出 Other operating expenses 33oW3vS  
　　营业外支出 Non-operating expenses 9q"kM  
　　所得税 Income tax |5 V0_79  
　　直接人工成本差异(direct labor variance) xF8r+{_J)  
　　直接材料成本差异(direct material variance) TIGtX]`  
　　在产品计价(work-in-process costing) ` -_!%m/  
　　联产品成本计算(joint products costing) cx[^D,usf~  
　　生产成本汇总程序(accumulation process of procluction cost) HLWffO/  
　　制造费用差异(manufacturing expenses variance) ?i _ACKpw  
　　实际成本与估计成本(actual cost and estimated cost) /l$enexSt  
　　工资费用分配(salary costs allocation) a7g;8t-&  
　　成本曲线(cost curve) Y- ao yoNS  
　　农业生产成本(agriculture production cost) :a}](Wn  
　　原始成本和重置成本(original cost and replacement cost) kX8C'D4 gX  
　　工程施工成本 ?X@!jB,Pv  
　　直接成本与间接成本(direct cost and indirect cost) Sf?;j{?G  
　　可控成本(controllable cost) '|[!I!WB`  
　　制造费用分配(manufacturing expenses allocation) &N^j }^ Z  
　　理论成本与应用成本(theory cost and practice cost) @j|E"VYY  
　　辅助生产成本分配(auxiliary production cost allocation) p@jw)xI  
　　期间,费用 G4(R/<J,BQ  
　　成本控制程序(procedure of cost control) v]k-xn|$j  
　　成本记录(cost entry, cost recorder cost agenda) _[HZ[9c!  
　　成本计算分批法(job costing method) .OdtM Xy  
　　成本计算分步法 xO|r<R7d7  
　　直接人工成本差异(direct labor variance) s+:|b~  
　　成本控制方法(cost control method)