[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 >~.Zr3P6kC  
　　股本 Share capital Y1m}@k,+M  
　　已归还投资 Investment returned :h^O{"au^  
　　利润分配-其他转入 Profit appropriation - other transfer in 9*7Hoi4Ji  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xYT#!K1*  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iLjuE)6-$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund -B<O_*wOj  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xs{:[vRW  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s$
js5 ou  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2Px$0&VN  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends v; je
<DT  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L`<T'3G  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Fl8w7LcF7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4jDs0Hn"  
　　期初未分配利润 Retained earnings, beginning of the year " whO}  
　　资本公积-股本溢价 Capital surplus - share premium ./7&_9|<  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E1$Hu
{  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;,Of\Efc|  
　　资本公积-股权投资准备 Capital surplus - investment reserve =)mXCA^  
　　资本公积-拨款转入 Capital surplus - subsidiary ^#<:<X6  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation UY?i E=  
　　资本公积-其他 Capital surplus - others e{^:/WcYB  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a7XXhsZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ckH$E%j
 
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "3U{h]  
　　盈余公积-储备基金 Surplus reserve - reserve fund V%X:1 8j  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Vy?R/ Uu  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Qx6,>'Qk'  
　　主营业务收入 Sales J=f:\]@Oy  
　　主营业务成本 Cost of sales i6meY$l  
　　主营业务税金及附加 Sales tax 2LhfXBWf  
　　营业费用 Operating expenses $[HcHnf  
　　管理费用 General and administrative expenses xI/{)I1f  
　　财务费用 Financial expenses %igFHh?  
　　投资收益 Investment income 6Tm Rc  
　　其他业务收入 Other operating income Ov0O# `  
　　营业外收入 Non-operating income 5Z4(J?n  
　　补贴收入 Subsidy income [4K9|/J  
　　其他业务支出 Other operating expenses CT$& zEIm  
　　营业外支出 Non-operating expenses &=+cov(3  
　　所得税 Income tax &cv@Kihq(  
　　直接人工成本差异(direct labor variance) ``2QOu 1  
　　直接材料成本差异(direct material variance) 1q}u?7nnSG  
　　在产品计价(work-in-process costing) s=\LewF1<  
　　联产品成本计算(joint products costing) Sleu#]-  
　　生产成本汇总程序(accumulation process of procluction cost) Gvt;
Q,hH  
　　制造费用差异(manufacturing expenses variance) E
I?d(K  
　　实际成本与估计成本(actual cost and estimated cost) )[@YHE5g  
　　工资费用分配(salary costs allocation) 3*X,{%  
　　成本曲线(cost curve) 7G<KrKal  
　　农业生产成本(agriculture production cost) O<eWq]  
　　原始成本和重置成本(original cost and replacement cost) uQ)JC7b\  
　　工程施工成本 =Do3#Xe2V  
　　直接成本与间接成本(direct cost and indirect cost) pJ2:` f<;  
　　可控成本(controllable cost) 1sIy*z  
　　制造费用分配(manufacturing expenses allocation) .-O@UQx.I  
　　理论成本与应用成本(theory cost and practice cost)
$'J6#Vs  
　　辅助生产成本分配(auxiliary production cost allocation) '%n<MTL  
　　期间,费用 c{f:5 p  
　　成本控制程序(procedure of cost control) 2yEO=SN,(  
　　成本记录(cost entry, cost recorder cost agenda) 'XZI{q2i  
　　成本计算分批法(job costing method) uv~qK:Nw(  
　　成本计算分步法 0i5T] )r  
　　直接人工成本差异(direct labor variance) -H ac^4uF  
　　成本控制方法(cost control method)