[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 @>F`;
'_*z  
　　股本 Share capital q8&^E.K  
　　已归还投资 Investment returned aN';_tGvK  
　　利润分配-其他转入 Profit appropriation - other transfer in AgWG4C=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R8|FqBs  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /S9n!H:MT  
　　利润分配-提取储备基金 Profit appropriation - reserve fund KcM+8W\  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund UoJMOw[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -3SRGr  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit , w,)n^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \,G19o}`Es  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \wp8kSzC  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'EB5#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s5ILl wr  
　　期初未分配利润 Retained earnings, beginning of the year @9g!5dcT  
　　资本公积-股本溢价 Capital surplus - share premium d3p;[;`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -];Hb'M.!e  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,%KMi-w]q,  
　　资本公积-股权投资准备 Capital surplus - investment reserve mFyYn,Mu|  
　　资本公积-拨款转入 Capital surplus - subsidiary qX]ej2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation XRn+6fn|  
　　资本公积-其他 Capital surplus - others \V*E:_w*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D[(T--LLT  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /?C6oj1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Yt;@@xe&  
　　盈余公积-储备基金 Surplus reserve - reserve fund *B+YG^Yu^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9QkIMJf0e  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment wtQ(R4  
　　主营业务收入 Sales ;{rl Y>  
　　主营业务成本 Cost of sales pXe]hnY  
　　主营业务税金及附加 Sales tax xKoNo^FF  
　　营业费用 Operating expenses 9|hPl-. .W  
　　管理费用 General and administrative expenses 9z(h8H  
　　财务费用 Financial expenses WhL1OG  
　　投资收益 Investment income leEzfbb{'.  
　　其他业务收入 Other operating income Ec['k&*7,  
　　营业外收入 Non-operating income NAfu$7  
　　补贴收入 Subsidy income q?oJ=]m"  
　　其他业务支出 Other operating expenses mGUl/.;yp-  
　　营业外支出 Non-operating expenses nmrdqS V  
　　所得税 Income tax [mQ*];GA  
　　直接人工成本差异(direct labor variance) V__n9L/t  
　　直接材料成本差异(direct material variance) =Y5*J#  
　　在产品计价(work-in-process costing) m}nA- *  
　　联产品成本计算(joint products costing) 0'Qo eFKG  
　　生产成本汇总程序(accumulation process of procluction cost) Oxf,2r  
　　制造费用差异(manufacturing expenses variance) zyFbu=d|O:  
　　实际成本与估计成本(actual cost and estimated cost) H@8 ;6D  
　　工资费用分配(salary costs allocation) q8vRUlf  
　　成本曲线(cost curve) (9D,Ukw  
　　农业生产成本(agriculture production cost) .g6(07TyV  
　　原始成本和重置成本(original cost and replacement cost) !& xc.39  
　　工程施工成本 U_e e3KKA  
　　直接成本与间接成本(direct cost and indirect cost) Dz&<6#L<  
　　可控成本(controllable cost) HUY1 nb=  
　　制造费用分配(manufacturing expenses allocation) N%`Eq@5  
　　理论成本与应用成本(theory cost and practice cost)  ?ik6kWI  
　　辅助生产成本分配(auxiliary production cost allocation) PRF^<%mkI  
　　期间,费用 ZBfB4<M9xS  
　　成本控制程序(procedure of cost control) O:G-I$F|  
　　成本记录(cost entry, cost recorder cost agenda) 3mM.#2=@>  
　　成本计算分批法(job costing method) ek4?|!kQD  
　　成本计算分步法 K\>CXa  
　　直接人工成本差异(direct labor variance) 4S#q06=Xe  
　　成本控制方法(cost control method)