[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 e%IbME]x  
　　股本 Share capital (k_9<Yb3  
　　已归还投资 Investment returned 8Y:x+v5  
　　利润分配-其他转入 Profit appropriation - other transfer in 5=8t<v1Bn  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yI^7sf7k  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *;U<b  
　　利润分配-提取储备基金 Profit appropriation - reserve fund lbC,*U^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Mh{>#Gs  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3rR1/\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit I
R8yE`(h  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends I+31:#d  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T`9nY!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5=R]1YI~$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )KGz -!1c  
　　期初未分配利润 Retained earnings, beginning of the year <kWkc|zBY  
　　资本公积-股本溢价 Capital surplus - share premium 8s %Yu dW  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A2$05a$%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation UD9JE S,  
　　资本公积-股权投资准备 Capital surplus - investment reserve dnh~An 9  
　　资本公积-拨款转入 Capital surplus - subsidiary 9SJSUv:@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation KLG2
9G  
　　资本公积-其他 Capital surplus - others /Z[HU{4  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^'fgQyj  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #T@k(Bz{L  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qh6rMqq  
　　盈余公积-储备基金 Surplus reserve - reserve fund q([{WZ:6Oq  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |sEuhP\A3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment t0Jqr)9}6  
　　主营业务收入 Sales 6YV"H  
　　主营业务成本 Cost of sales 'sE["eC  
　　主营业务税金及附加 Sales tax c2?VjuB0  
　　营业费用 Operating expenses ?7J::}R  
　　管理费用 General and administrative expenses qw>vu7/z  
　　财务费用 Financial expenses >0uj\5h)I]  
　　投资收益 Investment income p}5413z5Z=  
　　其他业务收入 Other operating income 9,JWi{l Iv  
　　营业外收入 Non-operating income 9hh~u -8L  
　　补贴收入 Subsidy income `r-3" or/$  
　　其他业务支出 Other operating expenses ia3!&rZ  
　　营业外支出 Non-operating expenses Zo }^"u  
　　所得税 Income tax e m 0 hTxb  
　　直接人工成本差异(direct labor variance) Od:-fw  
　　直接材料成本差异(direct material variance) H6Bw3I[  
　　在产品计价(work-in-process costing) f^
ZhFu?  
　　联产品成本计算(joint products costing) 67 ~ pn  
　　生产成本汇总程序(accumulation process of procluction cost) pf%;*  
　　制造费用差异(manufacturing expenses variance) *)Cr1d k  
　　实际成本与估计成本(actual cost and estimated cost) p1K]m>Y{?  
　　工资费用分配(salary costs allocation) ?~(#~3x  
　　成本曲线(cost curve) Xo&\~b#-  
　　农业生产成本(agriculture production cost) 6> z{xYat  
　　原始成本和重置成本(original cost and replacement cost) >5?:iaq z  
　　工程施工成本 pLys%1hg  
　　直接成本与间接成本(direct cost and indirect cost) WtaOf
_  
　　可控成本(controllable cost) -GM"g kz  
　　制造费用分配(manufacturing expenses allocation) gVI`&W__,  
　　理论成本与应用成本(theory cost and practice cost) uG +ZR: _  
　　辅助生产成本分配(auxiliary production cost allocation) &Yc'X+'4  
　　期间,费用 #TC}paIpj  
　　成本控制程序(procedure of cost control)  ST0TWE'  
　　成本记录(cost entry, cost recorder cost agenda) Pai8r%Zfu  
　　成本计算分批法(job costing method) t`R{N1  
　　成本计算分步法 WiZTE(NM`  
　　直接人工成本差异(direct labor variance) lI+^}-<  
　　成本控制方法(cost control method)