[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 Mn ToL@  
　　股本 Share capital K]c|v i_D  
　　已归还投资 Investment returned `FS)i7-o6  
　　利润分配-其他转入 Profit appropriation - other transfer in $D;/b+a  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve } @r|o:I  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J)R2O{z  
　　利润分配-提取储备基金 Profit appropriation - reserve fund T''PzY!Qf  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4pU|BL\j  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [=3f:
>ssm  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *=G~26*!V  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _#f+@)vR  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X8(H#Ef[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cf\PG&S  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vP k\b 3E  
　　期初未分配利润 Retained earnings, beginning of the year YoC{ t&rY  
　　资本公积-股本溢价 Capital surplus - share premium -@*[   
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6?B'3~r  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Z"c e1cB  
　　资本公积-股权投资准备 Capital surplus - investment reserve p~v rr 5  
　　资本公积-拨款转入 Capital surplus - subsidiary
|A .U~P):  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .>X0 $#  
　　资本公积-其他 Capital surplus - others 4c})LAwd&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !V%h0OE\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a"ct"g=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b\{34z ,  
　　盈余公积-储备基金 Surplus reserve - reserve fund QmHj=s:x\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [nSlkl   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment .$o0$`}  
　　主营业务收入 Sales .8.4!6~@  
　　主营业务成本 Cost of sales 5Q/&,NP  
　　主营业务税金及附加 Sales tax 30BFwNE  
　　营业费用 Operating expenses GbFtX\s+5j  
　　管理费用 General and administrative expenses #\P
\(+0K  
　　财务费用 Financial expenses  AqqD!  
　　投资收益 Investment income !
sTOo  
　　其他业务收入 Other operating income K^zu{`S  
　　营业外收入 Non-operating income Xl/SDm_p  
　　补贴收入 Subsidy income vHydqFi9  
　　其他业务支出 Other operating expenses [ClDKswq  
　　营业外支出 Non-operating expenses Sa8KCWgWh  
　　所得税 Income tax 
4+tKg*|  
　　直接人工成本差异(direct labor variance) o$4i{BL  
　　直接材料成本差异(direct material variance)  L- '{
  
　　在产品计价(work-in-process costing) pqT+lai)#  
　　联产品成本计算(joint products costing) yG v7^d  
　　生产成本汇总程序(accumulation process of procluction cost) fen~k#|l  
　　制造费用差异(manufacturing expenses variance) 6@rebe!&=  
　　实际成本与估计成本(actual cost and estimated cost) DqH?:`G  
　　工资费用分配(salary costs allocation) s^&Oh*SP*  
　　成本曲线(cost curve) l* a p$1'  
　　农业生产成本(agriculture production cost) tz^2?wO  
　　原始成本和重置成本(original cost and replacement cost) /W|=Or2oR  
　　工程施工成本 n%Rl$  
　　直接成本与间接成本(direct cost and indirect cost) z+5ZUS2~&  
　　可控成本(controllable cost) `GpOS_;  
　　制造费用分配(manufacturing expenses allocation) 23(j<  
　　理论成本与应用成本(theory cost and practice cost) _o+z#Fnz  
　　辅助生产成本分配(auxiliary production cost allocation) qH=<8Iu  
　　期间,费用 &s{" Vc9]  
　　成本控制程序(procedure of cost control) #F^0uUjq  
　　成本记录(cost entry, cost recorder cost agenda) -qJ%31Mr#  
　　成本计算分批法(job costing method) =xs"<Q*w>  
　　成本计算分步法 pzcl@  
　　直接人工成本差异(direct labor variance) uHQf<R$:  
　　成本控制方法(cost control method)