[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 "]t>ZT:OJ  
　　股本 Share capital F* #h9 Y  
　　已归还投资 Investment returned
Cj&$%sO1  
　　利润分配-其他转入 Profit appropriation - other transfer in w}M3x^9@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |,}E0G.  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3ViM ?p  
　　利润分配-提取储备基金 Profit appropriation - reserve fund y,<$X.>QO|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund A1*4*  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0k?Sq#7q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit P Tnac  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends xaL#MIR"u"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wq4nMY:#  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,
w&:_n  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares St>`p-  
　　期初未分配利润 Retained earnings, beginning of the year DMkhbo&+  
　　资本公积-股本溢价 Capital surplus - share premium 2z983^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F$*3@Y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation vSM_]fn  
　　资本公积-股权投资准备 Capital surplus - investment reserve C(]'&~}(  
　　资本公积-拨款转入 Capital surplus - subsidiary +$(0w35V5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation WF/l7u#
4i  
　　资本公积-其他 Capital surplus - others ';/84j-3F  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve n9fk,3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `)[dVfxA  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve PZ34*q  
　　盈余公积-储备基金 Surplus reserve - reserve fund Ko}2%4on  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund u3Do~RyL[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment U1Yo7nVf  
　　主营业务收入 Sales #'>?:k  
　　主营业务成本 Cost of sales )!C7bTv 4  
　　主营业务税金及附加 Sales tax m4gU*?  
　　营业费用 Operating expenses j,t~  
　　管理费用 General and administrative expenses ck$2Ue2`@w  
　　财务费用 Financial expenses ZPF7m
{S  
　　投资收益 Investment income o zxYH],  
　　其他业务收入 Other operating income +v[O   
　　营业外收入 Non-operating income G&o64W;-s  
　　补贴收入 Subsidy income \Hs|$   
　　其他业务支出 Other operating expenses >Me]m<$E;  
　　营业外支出 Non-operating expenses Za!w#j%h  
　　所得税 Income tax  9d"5wx  
　　直接人工成本差异(direct labor variance) GEtbs+[  
　　直接材料成本差异(direct material variance) g+9v$[!  
　　在产品计价(work-in-process costing) a`38db(z  
　　联产品成本计算(joint products costing) g9qC{xd  
　　生产成本汇总程序(accumulation process of procluction cost) ] SK[C" S  
　　制造费用差异(manufacturing expenses variance) ih!~G5Xi9i  
　　实际成本与估计成本(actual cost and estimated cost) rBevVc![  
　　工资费用分配(salary costs allocation) a Qmfrx  
　　成本曲线(cost curve) NQ!<f\ m4n  
　　农业生产成本(agriculture production cost) Xb+3Xn0}&8  
　　原始成本和重置成本(original cost and replacement cost) bpMl =_  
　　工程施工成本 =yh3Nd:u
 
　　直接成本与间接成本(direct cost and indirect cost)  QSmJ`Bm  
　　可控成本(controllable cost) q5?L1  
　　制造费用分配(manufacturing expenses allocation) F;a3  
　　理论成本与应用成本(theory cost and practice cost) cno;>[$  
　　辅助生产成本分配(auxiliary production cost allocation) Vr\Q`H.  
　　期间,费用 O3+)qb!X  
　　成本控制程序(procedure of cost control) `r]TA]DR  
　　成本记录(cost entry, cost recorder cost agenda)
\c68n  
　　成本计算分批法(job costing method) N<"`ShCNM  
　　成本计算分步法 o4'W
r  
　　直接人工成本差异(direct labor variance) fkBLrw  
　　成本控制方法(cost control method)