[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 L<ue$'  
　　股本 Share capital gj*+\3KO@a  
　　已归还投资 Investment returned l)Crc-:}4j  
　　利润分配-其他转入 Profit appropriation - other transfer in .^h#_[dp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f33l$pOp  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :_g$.h%%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund L&u$t}~)  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (NF~Ck$#q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G/7cK\^u  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit m 8aITd8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5@+,Xh,H|t  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I'uSp-Sfy  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends nlW +.a[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v^d]~!h  
　　期初未分配利润 Retained earnings, beginning of the year X!9 B2w  
　　资本公积-股本溢价 Capital surplus - share premium {(r`k;fB  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >`A9[`$n  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6YGubH7%_  
　　资本公积-股权投资准备 Capital surplus - investment reserve vb<oi&X  
　　资本公积-拨款转入 Capital surplus - subsidiary 23Nw!6S  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8W,Jh8N6  
　　资本公积-其他 Capital surplus - others Rm255zp  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^,/R
O5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EfCx`3~EX  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -o$QS,  
　　盈余公积-储备基金 Surplus reserve - reserve fund
D-5VC9{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Rb%8)t x  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment YoBPLS`K  
　　主营业务收入 Sales B9NWW6S  
　　主营业务成本 Cost of sales ihIVUu-M  
　　主营业务税金及附加 Sales tax ykV 5  
　　营业费用 Operating expenses ;C3US)j  
　　管理费用 General and administrative expenses A8uVK5  
　　财务费用 Financial expenses +tr
C,D  
　　投资收益 Investment income ;" dV"W  
　　其他业务收入 Other operating income uRZZxZ  
　　营业外收入 Non-operating income x{n`^;Y1  
　　补贴收入 Subsidy income &jslyQ#  
　　其他业务支出 Other operating expenses @?yX!_YC  
　　营业外支出 Non-operating expenses c'%-jG )\  
　　所得税 Income tax a@@)6FM  
　　直接人工成本差异(direct labor variance) NQ(1   
　　直接材料成本差异(direct material variance) G Uon/G8  
　　在产品计价(work-in-process costing) cx&>#8s&  
　　联产品成本计算(joint products costing) ST:A<Da"  
　　生产成本汇总程序(accumulation process of procluction cost) [lWQ'DZ  
　　制造费用差异(manufacturing expenses variance) F'4w;-ax  
　　实际成本与估计成本(actual cost and estimated cost) bpH^:fyLU`  
　　工资费用分配(salary costs allocation) RS)tO0  
　　成本曲线(cost curve) =&ks)MH-  
　　农业生产成本(agriculture production cost) pTPi@SBaP{  
　　原始成本和重置成本(original cost and replacement cost) JBE!j-F  
　　工程施工成本 b{L/4bu  
　　直接成本与间接成本(direct cost and indirect cost) YKH\rN6X  
　　可控成本(controllable cost) 8Kg n" M3  
　　制造费用分配(manufacturing expenses allocation) V^3
L3|k  
　　理论成本与应用成本(theory cost and practice cost) MZSy6 v  
　　辅助生产成本分配(auxiliary production cost allocation) Cd,jDPrw  
　　期间,费用 Q P
x_-  
　　成本控制程序(procedure of cost control) 'ig&$ fzb  
　　成本记录(cost entry, cost recorder cost agenda) ^p[rc@+  
　　成本计算分批法(job costing method) =t9\^RIx)?  
　　成本计算分步法 bM{s T"  
　　直接人工成本差异(direct labor variance) vk77B(u  
　　成本控制方法(cost control method)