[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 zyb
>PEd.  
　　股本 Share capital wJ 0KI[p(S  
　　已归还投资 Investment returned .;#Wf@V  
　　利润分配-其他转入 Profit appropriation - other transfer in Hg<d%7.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )xKZ)SxV  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve LDilrG)  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Pyfj[m4+}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Qf0]7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Xtv^q>!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -L=aZPW`M  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends #w_cos[I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?Ybgzb  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J${'?!N  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t.0F  
　　期初未分配利润 Retained earnings, beginning of the year d~#>.$Uu  
　　资本公积-股本溢价 Capital surplus - share premium P_Rh& gkuK  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve yb{ud  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _`'VOY`o  
　　资本公积-股权投资准备 Capital surplus - investment reserve 'vbrzI5m  
　　资本公积-拨款转入 Capital surplus - subsidiary 1?k{jt~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation AXbDCDA  
　　资本公积-其他 Capital surplus - others 2Fwp\I;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J0xV\O !e  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [1Cs  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !$}:4}56F  
　　盈余公积-储备基金 Surplus reserve - reserve fund V $'~2v{_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund k'H+l]=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #m %ZW3  
　　主营业务收入 Sales U7GgGMw  
　　主营业务成本 Cost of sales ,mkXUW  
　　主营业务税金及附加 Sales tax 6k569c{7  
　　营业费用 Operating expenses OQl7#`G!H%  
　　管理费用 General and administrative expenses YVSAYv_ZG}  
　　财务费用 Financial expenses B4fMD]  
　　投资收益 Investment income s @AGU/v  
　　其他业务收入 Other operating income ANqWY&f  
　　营业外收入 Non-operating income 6}b1*xQ  
　　补贴收入 Subsidy income z n!H&!8&  
　　其他业务支出 Other operating expenses <]{$XcNm  
　　营业外支出 Non-operating expenses K+2sq+ 3q  
　　所得税 Income tax ^r4@C2#vzJ  
　　直接人工成本差异(direct labor variance) H[H+s!)"  
　　直接材料成本差异(direct material variance) OA lV7cfD  
　　在产品计价(work-in-process costing) $q}zW%  
　　联产品成本计算(joint products costing) ,# i@jB  
　　生产成本汇总程序(accumulation process of procluction cost) a| w.G "W  
　　制造费用差异(manufacturing expenses variance) {Y0Uln5u  
　　实际成本与估计成本(actual cost and estimated cost) BC*)@=
7fx  
　　工资费用分配(salary costs allocation) H rMH  
　　成本曲线(cost curve) 8\ 
V  
　　农业生产成本(agriculture production cost) 0#$<2   
　　原始成本和重置成本(original cost and replacement cost) hh%fmc  
　　工程施工成本 "e)C.#3  
　　直接成本与间接成本(direct cost and indirect cost) i-kj6N5  
　　可控成本(controllable cost) o p{DPUO0  
　　制造费用分配(manufacturing expenses allocation) ,tZJSfHB  
　　理论成本与应用成本(theory cost and practice cost) JI"&3H")g%  
　　辅助生产成本分配(auxiliary production cost allocation) vIMLUL 0  
　　期间,费用 OD;-0Bj  
　　成本控制程序(procedure of cost control) WR5@S&fU`  
　　成本记录(cost entry, cost recorder cost agenda) 0-
s[S  
　　成本计算分批法(job costing method) YTb/ LeuT  
　　成本计算分步法 H]zi>;D  
　　直接人工成本差异(direct labor variance) F},#%_4  
　　成本控制方法(cost control method)