[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 Y{X79Rd   
　　股本 Share capital )5Ddvz>+  
　　已归还投资 Investment returned )
bZS0f-  
　　利润分配-其他转入 Profit appropriation - other transfer in 6!} @vp![  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N|c;Qzl
 
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @[0zZX2EE  
　　利润分配-提取储备基金 Profit appropriation - reserve fund RVv@x5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1F*gPhm  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &pS <4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +'abAST t  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends j]EeL =H<P  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w/r wE  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <4z |"(  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (W3~r  
　　期初未分配利润 Retained earnings, beginning of the year ?5e:w?&g@  
　　资本公积-股本溢价 Capital surplus - share premium [HB>\   
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VLW<"7I 6\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation *%L:soM'Ll  
　　资本公积-股权投资准备 Capital surplus - investment reserve sQrP,:=r#  
　　资本公积-拨款转入 Capital surplus - subsidiary x^kV;^ I  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation WjxOM\?#  
　　资本公积-其他 Capital surplus - others @Otom'O  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YC#N],#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c&.>SR')  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X cmR/+  
　　盈余公积-储备基金 Surplus reserve - reserve fund [*U6L<JI  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund YaJ[39V  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `_C4L=q"  
　　主营业务收入 Sales Q=lQy  
　　主营业务成本 Cost of sales S[rz=[7{  
　　主营业务税金及附加 Sales tax !|{
T>yy  
　　营业费用 Operating expenses v*'dA^Q  
　　管理费用 General and administrative expenses Xc;W9e(U  
　　财务费用 Financial expenses tz-, |n0  
　　投资收益 Investment income 1.YDIB||  
　　其他业务收入 Other operating income (]0JI1 d  
　　营业外收入 Non-operating income LutP&Ebt8  
　　补贴收入 Subsidy income MXsSF|-  
　　其他业务支出 Other operating expenses s/+@o:  
　　营业外支出 Non-operating expenses o5dPE{f  
　　所得税 Income tax O,"4HZG  
　　直接人工成本差异(direct labor variance) ~aKxwH  
　　直接材料成本差异(direct material variance) Heatt?(RR  
　　在产品计价(work-in-process costing) g$<Sh.4A  
　　联产品成本计算(joint products costing) p`lv$ @q'  
　　生产成本汇总程序(accumulation process of procluction cost) bhaIi>W~G  
　　制造费用差异(manufacturing expenses variance) 6m_ fEkS[  
　　实际成本与估计成本(actual cost and estimated cost) E}K6Op;=v5  
　　工资费用分配(salary costs allocation) 5J
d(&k8%  
　　成本曲线(cost curve) ca/AScL  
　　农业生产成本(agriculture production cost) ?zW4|0  
　　原始成本和重置成本(original cost and replacement cost) pIBL85Xe  
　　工程施工成本 rf_(pp)  
　　直接成本与间接成本(direct cost and indirect cost) fQcJyX  
　　可控成本(controllable cost) $s-/![ 6  
　　制造费用分配(manufacturing expenses allocation) .}Va~[0j  
　　理论成本与应用成本(theory cost and practice cost) ehB (?  
　　辅助生产成本分配(auxiliary production cost allocation) 5hwe ul>S  
　　期间,费用 U:xY~>  
　　成本控制程序(procedure of cost control) 5[3vup?  
　　成本记录(cost entry, cost recorder cost agenda) Vvk1 D(  
　　成本计算分批法(job costing method) x5[wF6A  
　　成本计算分步法 F]kn4zr  
　　直接人工成本差异(direct labor variance) k@MAi*  
　　成本控制方法(cost control method)