[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 6ecr]=Cv  
　　股本 Share capital 6Kh:m-E9  
　　已归还投资 Investment returned C+ P}R]cT"  
　　利润分配-其他转入 Profit appropriation - other transfer in m{mK;D  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0vS%m/Zi-  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :|<D(YA  
　　利润分配-提取储备基金 Profit appropriation - reserve fund wC!(STu  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]SBv3Q0D7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund sa# =#0yg  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *Zt)J8C  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends U'
";  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zVxiCyU  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~Az20RrK)  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u~LisZ&tP  
　　期初未分配利润 Retained earnings, beginning of the year NxNR;wz>l  
　　资本公积-股本溢价 Capital surplus - share premium X_HR$il  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LN?T$H  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;ZjQy,H%  
　　资本公积-股权投资准备 Capital surplus - investment reserve :J(a;/~ip  
　　资本公积-拨款转入 Capital surplus - subsidiary (oq(-Wv  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %!(6vm>8  
　　资本公积-其他 Capital surplus - others #$jAGt3^BT  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3tnYK&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve RK'3b/T  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;TmwIZ  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]_d(YHYf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zZ DG5_$n  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5y=X?hF~)  
　　主营业务收入 Sales rM[Ps=5  
　　主营业务成本 Cost of sales v&H&+:<  
　　主营业务税金及附加 Sales tax #%k5s?cP@  
　　营业费用 Operating expenses lqX]'gu]\  
　　管理费用 General and administrative expenses ?aSL'GI  
　　财务费用 Financial expenses 4I:Jb;k>  
　　投资收益 Investment income *}
ay  
　　其他业务收入 Other operating income 4DuZF -y  
　　营业外收入 Non-operating income "kP.Kx!  
　　补贴收入 Subsidy income }y=7r!{@  
　　其他业务支出 Other operating expenses v bb mmv  
　　营业外支出 Non-operating expenses 1(q!.l Pc  
　　所得税 Income tax Ug_zyfr  
　　直接人工成本差异(direct labor variance) T:;e73  
　　直接材料成本差异(direct material variance) vm8QKPy  
　　在产品计价(work-in-process costing) !G\1$"T$  
　　联产品成本计算(joint products costing) D-ug$ZRg  
　　生产成本汇总程序(accumulation process of procluction cost) y::KjB 0  
　　制造费用差异(manufacturing expenses variance) (y~da~  
　　实际成本与估计成本(actual cost and estimated cost) 4yRT!k}o  
　　工资费用分配(salary costs allocation) &[3y_,  
　　成本曲线(cost curve) _<t3~{qUT  
　　农业生产成本(agriculture production cost) F{l,Tl"Jw  
　　原始成本和重置成本(original cost and replacement cost) akd~Z  
　　工程施工成本 c0Q`S"o+  
　　直接成本与间接成本(direct cost and indirect cost) ucoBeNsHx  
　　可控成本(controllable cost) ^o,@9GTs  
　　制造费用分配(manufacturing expenses allocation) 0>Mm |x*5  
　　理论成本与应用成本(theory cost and practice cost) D3XQ>T[*q  
　　辅助生产成本分配(auxiliary production cost allocation) YXV![gw0  
　　期间,费用 pNQd\nY|0  
　　成本控制程序(procedure of cost control) DKK200j  
　　成本记录(cost entry, cost recorder cost agenda) t$\]
6RU  
　　成本计算分批法(job costing method) Jb ;el*,K  
　　成本计算分步法 ReSP)%oW  
　　直接人工成本差异(direct labor variance) ]t(g7lc}U  
　　成本控制方法(cost control method)