[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 S6nhvU:  
　　股本 Share capital |YJCWFbs8  
　　已归还投资 Investment returned 4}v@C|.p  
　　利润分配-其他转入 Profit appropriation - other transfer in |
wxGpBau  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7&}P{<}o^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,reJ(s  
　　利润分配-提取储备基金 Profit appropriation - reserve fund WiNT;v[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s}M= oe  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }pNX@C#De  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit fT:}Lj\L1  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L/} iy}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,cTgR78'  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ClW'W#*(Y  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6@;ha=[+  
　　期初未分配利润 Retained earnings, beginning of the year *xRc * :0  
　　资本公积-股本溢价 Capital surplus - share premium `T*U]/zQ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
*ck}|RhR  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 7D"%%|: h  
　　资本公积-股权投资准备 Capital surplus - investment reserve yT /EHmJ  
　　资本公积-拨款转入 Capital surplus - subsidiary r2*<\ax  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4Wel[]  
　　资本公积-其他 Capital surplus - others ?4t- caK^u  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S[M4ukYK  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve MKGS`X]<J  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4|J[Jdj  
　　盈余公积-储备基金 Surplus reserve - reserve fund
Y8s;w!/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,#u\l >&$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O>r-]0DI[  
　　主营业务收入 Sales a^nAZ  
　　主营业务成本 Cost of sales 6/ g%\ka  
　　主营业务税金及附加 Sales tax }amU[U,  
　　营业费用 Operating expenses @_'OyRd8  
　　管理费用 General and administrative expenses U )jUq_LX  
　　财务费用 Financial expenses *3{J#Q6fk3  
　　投资收益 Investment income {5:Zl<0  
　　其他业务收入 Other operating income >mu)/kl  
　　营业外收入 Non-operating income SQ(apc}N4  
　　补贴收入 Subsidy income ND]S(C"?  
　　其他业务支出 Other operating expenses 9
V!-ZG  
　　营业外支出 Non-operating expenses a_T,t'
6  
　　所得税 Income tax 0A$SYF$O+[  
　　直接人工成本差异(direct labor variance) W*T{,M@Y  
　　直接材料成本差异(direct material variance) AY2:[ 5cm  
　　在产品计价(work-in-process costing) Rph%*~'  
　　联产品成本计算(joint products costing) y>o> WN<q  
　　生产成本汇总程序(accumulation process of procluction cost) 6XUuGxQV/  
　　制造费用差异(manufacturing expenses variance) pu;3nUH  
　　实际成本与估计成本(actual cost and estimated cost) _g
|acBF  
　　工资费用分配(salary costs allocation) H 3FW52pjX  
　　成本曲线(cost curve) Q}vbm4)[  
　　农业生产成本(agriculture production cost) [$\>~nj=  
　　原始成本和重置成本(original cost and replacement cost) )qM|3],  
　　工程施工成本 >Wi s.e%b  
　　直接成本与间接成本(direct cost and indirect cost) 4rB8Nm1  
　　可控成本(controllable cost) I lG:X)V%  
　　制造费用分配(manufacturing expenses allocation) 0Oxz3r%}r  
　　理论成本与应用成本(theory cost and practice cost) :X>DkRP  
　　辅助生产成本分配(auxiliary production cost allocation) 0Qd%iP)6  
　　期间,费用 # mT]j""  
　　成本控制程序(procedure of cost control) Lyoor 1   
　　成本记录(cost entry, cost recorder cost agenda) D[Iqn  
　　成本计算分批法(job costing method) uDG+SdyN@  
　　成本计算分步法 "n?<2 wso  
　　直接人工成本差异(direct labor variance) Q7Ij4  
　　成本控制方法(cost control method)