[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 ~\<ZWU<BE  
　　股本 Share capital nIph[Vs-Z  
　　已归还投资 Investment returned 1sc #!^Oo  
　　利润分配-其他转入 Profit appropriation - other transfer in 7u 5B/M!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j K[VEhs  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uNXh"?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund C==tJog[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9[T#uh!DC  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >4M_jC.  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +Q-~~v7,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends w0/W=!_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q
k -y0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Zz?+,-$_*&  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =q xcM+OX1  
　　期初未分配利润 Retained earnings, beginning of the year oE)
c8rE  
　　资本公积-股本溢价 Capital surplus - share premium I4|p;\`fK  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8"8{Nf-"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 4Hzbb#  
　　资本公积-股权投资准备 Capital surplus - investment reserve WtRy~5A2  
　　资本公积-拨款转入 Capital surplus - subsidiary 0SKt8pL`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation /Z2*>7HM8[  
　　资本公积-其他 Capital surplus - others [9(B;;R@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =j;o, J:(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HqYaQ~Dth  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^"buF\3L  
　　盈余公积-储备基金 Surplus reserve - reserve fund HwST^\Ao  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund eA4*Be;9e  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7KM!\"PM  
　　主营业务收入 Sales ^* DKF  
　　主营业务成本 Cost of sales LiV]!*9$KG  
　　主营业务税金及附加 Sales tax fI$,?>  
　　营业费用 Operating expenses ;prp6(c  
　　管理费用 General and administrative expenses eHnC^W}|s  
　　财务费用 Financial expenses  iI ^{OD  
　　投资收益 Investment income *DNH_8m  
　　其他业务收入 Other operating income &OzJ^G\o  
　　营业外收入 Non-operating income ;'o>6I7Ph  
　　补贴收入 Subsidy income :He:Bdk  
　　其他业务支出 Other operating expenses 9(X *[X#  
　　营业外支出 Non-operating expenses ?,%N?  
　　所得税 Income tax V;:A&  
　　直接人工成本差异(direct labor variance) um8ZhXq  
　　直接材料成本差异(direct material variance) X4/r#<Da  
　　在产品计价(work-in-process costing) / TJ Tu_#  
　　联产品成本计算(joint products costing) t]&n_]`{.  
　　生产成本汇总程序(accumulation process of procluction cost) P2s0H+<  
　　制造费用差异(manufacturing expenses variance) R6:N`S]&d[  
　　实际成本与估计成本(actual cost and estimated cost) dO8Z {
wfs  
　　工资费用分配(salary costs allocation) /?6y2t  
　　成本曲线(cost curve) V&}Z# 9Dx  
　　农业生产成本(agriculture production cost) jcG4h/A  
　　原始成本和重置成本(original cost and replacement cost) 5rcno.~QO  
　　工程施工成本 Xs?>6i@$$  
　　直接成本与间接成本(direct cost and indirect cost)
_|Dt 6  
　　可控成本(controllable cost) d*AV(g#B  
　　制造费用分配(manufacturing expenses allocation) >C&!# 3  
　　理论成本与应用成本(theory cost and practice cost) ,}|V'y  
　　辅助生产成本分配(auxiliary production cost allocation) ,`Mlo  
　　期间,费用 q{5Vq_s\  
　　成本控制程序(procedure of cost control) #F6ak,9S4  
　　成本记录(cost entry, cost recorder cost agenda) bQeYFY#^  
　　成本计算分批法(job costing method) s3knh&'zb  
　　成本计算分步法 6/n;u{|  
　　直接人工成本差异(direct labor variance) Rd!.8K[  
　　成本控制方法(cost control method)