[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 ](>7h_2B  
　　股本 Share capital Mp"c
i+Iu  
　　已归还投资 Investment returned l$VxE'&LQ  
　　利润分配-其他转入 Profit appropriation - other transfer in ClMtl59  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P^3m:bE
]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Of7) A  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Ge:-|*F  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >Ug?O~-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K=Z]#bm  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit !N8)C@=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends {IPn\Bka  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O% K?l}e  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %Mng8r  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fE%[j?[  
　　期初未分配利润 Retained earnings, beginning of the year +yb$[E*  
　　资本公积-股本溢价 Capital surplus - share premium w}W@M,.^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X!rQ@F3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation T]#,R|)d  
　　资本公积-股权投资准备 Capital surplus - investment reserve FK@ f'  
　　资本公积-拨款转入 Capital surplus - subsidiary j&[.2PW\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 
q"+ q  
　　资本公积-其他 Capital surplus - others $;
2eH  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \gp,Txueb  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VUy)4
*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve B2G5hbaA  
　　盈余公积-储备基金 Surplus reserve - reserve fund [pW1=tI  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund -[=AlqL  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment adO!Gs9f?  
　　主营业务收入 Sales E]H   
　　主营业务成本 Cost of sales p_5>?[TW:  
　　主营业务税金及附加 Sales tax }^pQ
bFku  
　　营业费用 Operating expenses X(!AI|6Bt  
　　管理费用 General and administrative expenses >2lAy:B5  
　　财务费用 Financial expenses )-.Cne;n  
　　投资收益 Investment income *{.&R9#7U'  
　　其他业务收入 Other operating income nI*
(a
:  
　　营业外收入 Non-operating income n=G>y7b  
　　补贴收入 Subsidy income i|c`M/) h:  
　　其他业务支出 Other operating expenses DO1 JPeIi  
　　营业外支出 Non-operating expenses hnsa)@  
　　所得税 Income tax s-GleX<  
　　直接人工成本差异(direct labor variance) RD6h=n4B  
　　直接材料成本差异(direct material variance) jTd4H)  
　　在产品计价(work-in-process costing) g]Xzio&w  
　　联产品成本计算(joint products costing) T$n>7X-r  
　　生产成本汇总程序(accumulation process of procluction cost) 4>$ ;gH  
　　制造费用差异(manufacturing expenses variance) 7O8V1Tt  
　　实际成本与估计成本(actual cost and estimated cost) 1o|0x\q  
　　工资费用分配(salary costs allocation) f/0v'
Jt  
　　成本曲线(cost curve) cXb @H#  
　　农业生产成本(agriculture production cost) +EST58  
　　原始成本和重置成本(original cost and replacement cost) vZ[$H  
　　工程施工成本 :7$\X[  
　　直接成本与间接成本(direct cost and indirect cost) (:.Q\!aZ1  
　　可控成本(controllable cost) r,u<y_YW  
　　制造费用分配(manufacturing expenses allocation) -7-Fd_F8  
　　理论成本与应用成本(theory cost and practice cost) 5W[3_P+  
　　辅助生产成本分配(auxiliary production cost allocation) ~T>jBYI0  
　　期间,费用 nr<WO~Xw~  
　　成本控制程序(procedure of cost control) e8d5(e  
　　成本记录(cost entry, cost recorder cost agenda) aCU7w5  
　　成本计算分批法(job costing method) jiA5oX^g  
　　成本计算分步法 GOYn\N;V2  
　　直接人工成本差异(direct labor variance) gx!*O<|e4  
　　成本控制方法(cost control method)