[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 ]p GL`ge5  
　　股本 Share capital &`
r-.&Y  
　　已归还投资 Investment returned /Iokf@5  
　　利润分配-其他转入 Profit appropriation - other transfer in P|E| $)m  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "Gzz4D  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v{N`.~,^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ECuH%b^,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y\P8v  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M FMs[+2_o  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit |aS.a&vwR  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends U9 s&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &PHTpkaam  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {\1?ZrCI&  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bsli0FJSh'  
　　期初未分配利润 Retained earnings, beginning of the year $8h%a 8I  
　　资本公积-股本溢价 Capital surplus - share premium eC4[AX6e  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lrE5^;/s1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation JyK3{wYS  
　　资本公积-股权投资准备 Capital surplus - investment reserve Of#u  
　　资本公积-拨款转入 Capital surplus - subsidiary h7oo7AP  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^uc=f2=>,  
　　资本公积-其他 Capital surplus - others R) h#Vc(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SKN`2hD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve adcE'fA<_  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Gb6'n$g  
　　盈余公积-储备基金 Surplus reserve - reserve fund JXQO~zj  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ll't>)  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =y*IfG9b  
　　主营业务收入 Sales jB2[(  
　　主营业务成本 Cost of sales nR~@#P\  
　　主营业务税金及附加 Sales tax ;igIZ$&  
　　营业费用 Operating expenses h(dvZ= %  
　　管理费用 General and administrative expenses F/ {!tx  
　　财务费用 Financial expenses %[TR^Th6
 
　　投资收益 Investment income 5C]x!>kX  
　　其他业务收入 Other operating income ~ .g@hS8>  
　　营业外收入 Non-operating income `U_)98  
　　补贴收入 Subsidy income PC8Q"O  
　　其他业务支出 Other operating expenses Bsvr?|L\  
　　营业外支出 Non-operating expenses cuIT Y^6  
　　所得税 Income tax lUZ+YD4  
　　直接人工成本差异(direct labor variance) JH9J5%sp  
　　直接材料成本差异(direct material variance) Rhs/3O8k  
　　在产品计价(work-in-process costing) bAqA1y3=  
　　联产品成本计算(joint products costing) r l%  
　　生产成本汇总程序(accumulation process of procluction cost) Zu[su >\  
　　制造费用差异(manufacturing expenses variance) DyQy^G'%l  
　　实际成本与估计成本(actual cost and estimated cost) qyTU8Wp  
　　工资费用分配(salary costs allocation) ~36!?&eA8  
　　成本曲线(cost curve) f$$/H>MJ  
　　农业生产成本(agriculture production cost) {!L~@r  
　　原始成本和重置成本(original cost and replacement cost) ;6$jf:2m  
　　工程施工成本 C1)!f j=  
　　直接成本与间接成本(direct cost and indirect cost) Bwxd&;E  
　　可控成本(controllable cost) 6bC3O4Rw  
　　制造费用分配(manufacturing expenses allocation)
2[W&s&  
　　理论成本与应用成本(theory cost and practice cost) ZY+qA   
　　辅助生产成本分配(auxiliary production cost allocation) 5t]H?b8  
　　期间,费用 Jnov<+  
　　成本控制程序(procedure of cost control) Q197mN+0  
　　成本记录(cost entry, cost recorder cost agenda) Y:[u1~a  
　　成本计算分批法(job costing method) ~$^XP.a.  
　　成本计算分步法 L="}ErmK  
　　直接人工成本差异(direct labor variance) :"c*s4  
　　成本控制方法(cost control method)