[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 f3 *u_LO  
　　股本 Share capital &a-:ZA@  
　　已归还投资 Investment returned Y_f6y9?ZE  
　　利润分配-其他转入 Profit appropriation - other transfer in g!aM-B
^C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ##yi^;3Y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve XlB`Z81j  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +h[$\_y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %.<w8ag  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B4&x?-0
ZC  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit &.Yh_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends K3 "co1]u  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1LcQ*d  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %'t~+_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares b~v  
　　期初未分配利润 Retained earnings, beginning of the year iVnrv`k,  
　　资本公积-股本溢价 Capital surplus - share premium rWSw1(sAA  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve U2+CL)al^  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /[_>U
{~P#  
　　资本公积-股权投资准备 Capital surplus - investment reserve D<Ads  
　　资本公积-拨款转入 Capital surplus - subsidiary RI cA)I.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {v~&.|  
　　资本公积-其他 Capital surplus - others (~/D*<A  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve sx(yG9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve IXX^C}\,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J&Le*R'  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7c<2oTN'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /1Rm^s)2z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment '{U56^b]  
　　主营业务收入 Sales O,:ent|  
　　主营业务成本 Cost of sales 2{**bArV  
　　主营业务税金及附加 Sales tax _Z5l Nu  
　　营业费用 Operating expenses aI+:rk^  
　　管理费用 General and administrative expenses 6}{2W<  
　　财务费用 Financial expenses >^> \y8on  
　　投资收益 Investment income _<kE32Bb  
　　其他业务收入 Other operating income $5cLhi"`  
　　营业外收入 Non-operating income <@5#  
　　补贴收入 Subsidy income WihOGdUS6  
　　其他业务支出 Other operating expenses l0[jepmpiT  
　　营业外支出 Non-operating expenses WynH cxC  
　　所得税 Income tax 4d9iAN  
　　直接人工成本差异(direct labor variance) 3(6i6 vV  
　　直接材料成本差异(direct material variance) Qe]@`Vg  
　　在产品计价(work-in-process costing) ]@M$.msg@  
　　联产品成本计算(joint products costing) b*r1Jn"h  
　　生产成本汇总程序(accumulation process of procluction cost) I+8m1*  
　　制造费用差异(manufacturing expenses variance) ,GZ(>|  
　　实际成本与估计成本(actual cost and estimated cost) A3yVT8  
　　工资费用分配(salary costs allocation) Y( D d7`c  
　　成本曲线(cost curve) t`H^! b  
　　农业生产成本(agriculture production cost) 4$d|
}aj H  
　　原始成本和重置成本(original cost and replacement cost) &l{yEWA}g  
　　工程施工成本 #`v`e"  
　　直接成本与间接成本(direct cost and indirect cost) <F>\Vl:  
　　可控成本(controllable cost) $fuFx8`2W  
　　制造费用分配(manufacturing expenses allocation) esbxx##\  
　　理论成本与应用成本(theory cost and practice cost) pg*'2AT  
　　辅助生产成本分配(auxiliary production cost allocation) /]<0`nI.  
　　期间,费用 Yy>%dL  
　　成本控制程序(procedure of cost control) h'w9=Pk~6y  
　　成本记录(cost entry, cost recorder cost agenda) D-A#{e _  
　　成本计算分批法(job costing method) 8r)eiERv  
　　成本计算分步法 C6CX{IA]  
　　直接人工成本差异(direct labor variance) U:gE:tf  
　　成本控制方法(cost control method)