[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 N"Y%*BkH  
　　股本 Share capital ~
7Nqwwx  
　　已归还投资 Investment returned B>z^W+Unyn  
　　利润分配-其他转入 Profit appropriation - other transfer in F8{T/YhZ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vp d!|/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {_z6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ;i+(Q%LO  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wLt0Fq6QG  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %$Q!'+YW  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Y2N$&]O{  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,'l.u?SKyd  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Bxj4rC[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~{kA;uw  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares YYkgm:[  
　　期初未分配利润 Retained earnings, beginning of the year @cm[]]f'l  
　　资本公积-股本溢价 Capital surplus - share premium KpS=oFX{}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZX{eggXl  
　　资本公积-接受现金捐赠 Capital surplus - cash donation eU-A_5  
　　资本公积-股权投资准备 Capital surplus - investment reserve |c-`XC2g  
　　资本公积-拨款转入 Capital surplus - subsidiary ^BI&-bR@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation r.:f.AY{  
　　资本公积-其他 Capital surplus - others 5`
K'2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7Bf4ojKt  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =U:]x'g(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A O5a  
　　盈余公积-储备基金 Surplus reserve - reserve fund wjOqCF "  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund X\<a|/{V A  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~wGjr7Wt  
　　主营业务收入 Sales gK dNgU  
　　主营业务成本 Cost of sales soKR*gJ,  
　　主营业务税金及附加 Sales tax )coA30YR  
　　营业费用 Operating expenses \(5Bi3PA}  
　　管理费用 General and administrative expenses
(
m. jC}J  
　　财务费用 Financial expenses 3z8zZ1uzU  
　　投资收益 Investment income b~8&P_  
　　其他业务收入 Other operating income R9+f^o`W  
　　营业外收入 Non-operating income O&">%aU1I  
　　补贴收入 Subsidy income kaDn= ={YM  
　　其他业务支出 Other operating expenses
Ox'KC  
　　营业外支出 Non-operating expenses xelh!AtE  
　　所得税 Income tax nXxnyom,  
　　直接人工成本差异(direct labor variance) U?(,Z$:N  
　　直接材料成本差异(direct material variance) dQ<e}wtg  
　　在产品计价(work-in-process costing) kQ)2DCbdn  
　　联产品成本计算(joint products costing)  ~i}/
 
　　生产成本汇总程序(accumulation process of procluction cost) g|!=@9[dv  
　　制造费用差异(manufacturing expenses variance) ^1--7#H  
　　实际成本与估计成本(actual cost and estimated cost) O9{A)b!HB  
　　工资费用分配(salary costs allocation) !W=2ZlzS
 
　　成本曲线(cost curve) SC2g5i`  
　　农业生产成本(agriculture production cost) |txzIc.#  
　　原始成本和重置成本(original cost and replacement cost) Mq6_Q07  
　　工程施工成本 mFIIqkUAL  
　　直接成本与间接成本(direct cost and indirect cost) a$6pA@7}  
　　可控成本(controllable cost) /J,&G: E r  
　　制造费用分配(manufacturing expenses allocation) o`}8ZtD  
　　理论成本与应用成本(theory cost and practice cost) 7G_lGV_  
　　辅助生产成本分配(auxiliary production cost allocation) D,uT#P  
　　期间,费用 $>%zNq-F  
　　成本控制程序(procedure of cost control) |e3YTLsI  
　　成本记录(cost entry, cost recorder cost agenda) $5>x)jr:w+  
　　成本计算分批法(job costing method) N=:xyv  
　　成本计算分步法 9AQ2FD  
　　直接人工成本差异(direct labor variance) "n<u(m8E  
　　成本控制方法(cost control method)