[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 ,3I^?5  
　　股本 Share capital Ifk
#/d  
　　已归还投资 Investment returned ,Ma.V\T[  
　　利润分配-其他转入 Profit appropriation - other transfer in 0?WcoPU  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [P|[vWO  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H' T  
　　利润分配-提取储备基金 Profit appropriation - reserve fund g<*BLF  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?j^=u:<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M5T9JWbN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit J/7R\;q`~o  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4h6k`ie!$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  ]*O/+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L d^GV  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3Rm#-T s  
　　期初未分配利润 Retained earnings, beginning of the year 9;Fbnp'  
　　资本公积-股本溢价 Capital surplus - share premium W&h[p_
0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vi@Lz3}::  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (h']a!  
　　资本公积-股权投资准备 Capital surplus - investment reserve K.gEj*@  
　　资本公积-拨款转入 Capital surplus - subsidiary (]/9-\6(#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2!N8rHRt  
　　资本公积-其他 Capital surplus - others gBu1QviU  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E^w:KC2@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }0,>2TTDN  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D .vw8H3  
　　盈余公积-储备基金 Surplus reserve - reserve fund !? ^ h;)a  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund B*!W
rB:s  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment > Oh?%%6  
　　主营业务收入 Sales O7']  
　　主营业务成本 Cost of sales [6jbg
W~E  
　　主营业务税金及附加 Sales tax d@mo!zu  
　　营业费用 Operating expenses ,_!6U  
　　管理费用 General and administrative expenses \qi
|Js*{  
　　财务费用 Financial expenses ,? E&V_5  
　　投资收益 Investment income Li 2Zndp  
　　其他业务收入 Other operating income |L_wX:d`9  
　　营业外收入 Non-operating income f[gqT yiP  
　　补贴收入 Subsidy income G ;?qWB,  
　　其他业务支出 Other operating expenses VcK}2<8:+~  
　　营业外支出 Non-operating expenses JT[*3h  
　　所得税 Income tax /8@m<CW2Y  
　　直接人工成本差异(direct labor variance) bIt=v)%$  
　　直接材料成本差异(direct material variance) Dj\e@?Y  
　　在产品计价(work-in-process costing) ()PKw,pD  
　　联产品成本计算(joint products costing) +@X5!S6  
　　生产成本汇总程序(accumulation process of procluction cost) G;gJNK"e  
　　制造费用差异(manufacturing expenses variance) x0a.!  
　　实际成本与估计成本(actual cost and estimated cost) DOm[*1@^  
　　工资费用分配(salary costs allocation) &PcyKpyd  
　　成本曲线(cost curve) mq/zTm  
　　农业生产成本(agriculture production cost) h72UwJ2rw  
　　原始成本和重置成本(original cost and replacement cost) 0;sRJ  
　　工程施工成本 P[t$\FS  
　　直接成本与间接成本(direct cost and indirect cost) '+<(;2Z vL  
　　可控成本(controllable cost) KsAH]2Q%  
　　制造费用分配(manufacturing expenses allocation) QbYc[8-[  
　　理论成本与应用成本(theory cost and practice cost) ')+0nPV  
　　辅助生产成本分配(auxiliary production cost allocation) gG54:  
　　期间,费用 4^c-D  
　　成本控制程序(procedure of cost control) EjEFg
#q  
　　成本记录(cost entry, cost recorder cost agenda) I
 5ag6l  
　　成本计算分批法(job costing method) NGjdG=,  
　　成本计算分步法 yh;Y,;4  
　　直接人工成本差异(direct labor variance) eX&Gw{U-f  
　　成本控制方法(cost control method)