[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 oE#HI2X  
　　股本 Share capital |L;'In  
　　已归还投资 Investment returned uW>AH@Pij  
　　利润分配-其他转入 Profit appropriation - other transfer in };9dd3X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve O
i BK  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xHsH .f_{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 
hPr  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6?*iIA$b  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &4*&L.hPM^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *(?YgV  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7P/j\frW  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vlIdi@V  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends n_Um)GI>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 
TG?;o/  
　　期初未分配利润 Retained earnings, beginning of the year j,/o0k,  
　　资本公积-股本溢价 Capital surplus - share premium ~$r^Ur!E\  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^e@c Ozt  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 'IfM~9'D  
　　资本公积-股权投资准备 Capital surplus - investment reserve eE7Rd>  
　　资本公积-拨款转入 Capital surplus - subsidiary gY0*u+LF  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )2S0OY.  
　　资本公积-其他 Capital surplus - others Xz]}cRQ[  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D{N1.rSxv  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KXw \N!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tB(Q-c  
　　盈余公积-储备基金 Surplus reserve - reserve fund R2]?9\II  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund pvmm" f  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment eg(xN/D  
　　主营业务收入 Sales ;k b^mJE  
　　主营业务成本 Cost of sales LV8,nTYvE  
　　主营业务税金及附加 Sales tax o\|dm."f  
　　营业费用 Operating expenses Br#]FB|
tD  
　　管理费用 General and administrative expenses !&Q,]\j  
　　财务费用 Financial expenses ~fCD#D2KU  
　　投资收益 Investment income g-^CuXic  
　　其他业务收入 Other operating income }GkEv}~t  
　　营业外收入 Non-operating income $,i:#KT`  
　　补贴收入 Subsidy income ; UrwK  
　　其他业务支出 Other operating expenses |lJXI:GG  
　　营业外支出 Non-operating expenses (3]7[h7  
　　所得税 Income tax -^#Ix;%  
　　直接人工成本差异(direct labor variance) $ya#-pi`;  
　　直接材料成本差异(direct material variance) t9m`K9.\  
　　在产品计价(work-in-process costing) Z?nMt  
　　联产品成本计算(joint products costing) 1Za\T?V  
　　生产成本汇总程序(accumulation process of procluction cost) Mqc[IAcd]  
　　制造费用差异(manufacturing expenses variance) qk_ s"}sS  
　　实际成本与估计成本(actual cost and estimated cost) W!tP s PM  
　　工资费用分配(salary costs allocation) |{9"n<JW  
　　成本曲线(cost curve) 9,y&?GLP  
　　农业生产成本(agriculture production cost) U +mx@C_  
　　原始成本和重置成本(original cost and replacement cost) ORtl~V'  
　　工程施工成本 $oxPmELtpe  
　　直接成本与间接成本(direct cost and indirect cost) QyHUuG|g  
　　可控成本(controllable cost) &q":o 'q  
　　制造费用分配(manufacturing expenses allocation) ;U20g:K  
　　理论成本与应用成本(theory cost and practice cost) #ml
lVQ  
　　辅助生产成本分配(auxiliary production cost allocation) "r"Y9KODm  
　　期间,费用 3tr?-l[N\  
　　成本控制程序(procedure of cost control) (Mtc&+n{  
　　成本记录(cost entry, cost recorder cost agenda) 8:t-I]dzk  
　　成本计算分批法(job costing method) K] Eq"3  
　　成本计算分步法 )3..7ht3^5  
　　直接人工成本差异(direct labor variance) 3[V|C=u0  
　　成本控制方法(cost control method)