[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 I(WIT=Wi<  
　　股本 Share capital %!AzFL J|Z  
　　已归还投资 Investment returned KX3A|
  
　　利润分配-其他转入 Profit appropriation - other transfer in v,8Q9<=O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rC]k'p2x  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `8tstWYa]Y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8^D1u`  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xX9snSGz  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund fP6 .  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ycwkF$7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends RnU7|p{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ycx}FYTY  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends k .jBu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -j2y#aP  
　　期初未分配利润 Retained earnings, beginning of the year K3UN#G
)U  
　　资本公积-股本溢价 Capital surplus - share premium Gg]Jp:GF  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [Y?Y@x"MZ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ms!|a_H7r  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9:GP~oI j  
　　资本公积-拨款转入 Capital surplus - subsidiary U* c'xoP  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %3|
/t-US  
　　资本公积-其他 Capital surplus - others CEBG9[|  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve AaoS &q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `u R`O9)e  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve q_ryW$/_  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5W&L cBB  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund hQ!59  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ziub%C[oV  
　　主营业务收入 Sales `W" ;4A  
　　主营业务成本 Cost of sales S0gxVd (  
　　主营业务税金及附加 Sales tax F u^j- Io  
　　营业费用 Operating expenses RLL%l  
　　管理费用 General and administrative expenses 5~T+d1md  
　　财务费用 Financial expenses NI.ROk1{+4  
　　投资收益 Investment income _Y/*e<bU  
　　其他业务收入 Other operating income #$W0%7  
　　营业外收入 Non-operating income c0rU&+:Ry  
　　补贴收入 Subsidy income X9SOcg3a  
　　其他业务支出 Other operating expenses ^OX}y~'  
　　营业外支出 Non-operating expenses <1Sj_HCT  
　　所得税 Income tax 4[JF.O6}  
　　直接人工成本差异(direct labor variance) }&v-<qC^  
　　直接材料成本差异(direct material variance) &WL::gy_S  
　　在产品计价(work-in-process costing) V/#J>-os}W  
　　联产品成本计算(joint products costing) ~k?wnw
 
　　生产成本汇总程序(accumulation process of procluction cost) ^);M}~  
　　制造费用差异(manufacturing expenses variance) u0,QsD)_X0  
　　实际成本与估计成本(actual cost and estimated cost) /{jt]8/;7  
　　工资费用分配(salary costs allocation) U{bv|vF  
　　成本曲线(cost curve) G!=(^G@J;  
　　农业生产成本(agriculture production cost) &Xh>w(u  
　　原始成本和重置成本(original cost and replacement cost) ^Go,HiB  
　　工程施工成本 T0"nzukd  
　　直接成本与间接成本(direct cost and indirect cost) L-rV+?i`6f  
　　可控成本(controllable cost) )?{!7/H F@  
　　制造费用分配(manufacturing expenses allocation) p8 @8b "  
　　理论成本与应用成本(theory cost and practice cost) }!>\Ja<\  
　　辅助生产成本分配(auxiliary production cost allocation) oYA"8ei=  
　　期间,费用 Scm45"wB+  
　　成本控制程序(procedure of cost control) 1#7|au%:)  
　　成本记录(cost entry, cost recorder cost agenda) rl~Rb
i  
　　成本计算分批法(job costing method) <Opw"yY&q]  
　　成本计算分步法 aXQAm$/ >  
　　直接人工成本差异(direct labor variance) &~/g[\Y  
　　成本控制方法(cost control method)