[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 |Sm/s;&c6  
　　股本 Share capital {PR "}x  
　　已归还投资 Investment returned .)SR3?  
　　利润分配-其他转入 Profit appropriation - other transfer in '4SDAa2f  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l6L?jiTl_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !*f$*,=^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :_tt9J  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S@ g(
kIo]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q'qX`K+@`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?
(n v_O  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends >ZW|wpO  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5 5m\,UG7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ',c~8U#q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yRI XUCy  
　　期初未分配利润 Retained earnings, beginning of the year e,&#,O  
　　资本公积-股本溢价 Capital surplus - share premium
$rlrR'[H  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve C$0g2X  
　　资本公积-接受现金捐赠 Capital surplus - cash donation s<rV1D  
　　资本公积-股权投资准备 Capital surplus - investment reserve TkJ[N4'0  
　　资本公积-拨款转入 Capital surplus - subsidiary l&}}Io$?@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation N/ f7"~+`  
　　资本公积-其他 Capital surplus - others wJNm}Wf  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ij$C@hH  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \H~zN]3^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [F'|KcE3  
　　盈余公积-储备基金 Surplus reserve - reserve fund V$sY3,J7A%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #n}~u@,o_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment X^Z!!KTH  
　　主营业务收入 Sales s*s~yH6  
　　主营业务成本 Cost of sales *yaS^k\  
　　主营业务税金及附加 Sales tax TL)*onA9  
　　营业费用 Operating expenses Z %Ozzp/  
　　管理费用 General and administrative expenses hHGuD2%  
　　财务费用 Financial expenses XbqMWQN*  
　　投资收益 Investment income o<G#%9j  
　　其他业务收入 Other operating income ~MBPN4r  
　　营业外收入 Non-operating income fGO\f;P  
　　补贴收入 Subsidy income 76wNZv)9  
　　其他业务支出 Other operating expenses '3Lu_]I-  
　　营业外支出 Non-operating expenses ,zltNbu\.(  
　　所得税 Income tax >mai v;  
　　直接人工成本差异(direct labor variance) M `^[Y2 c  
　　直接材料成本差异(direct material variance) ]%)<9]}  
　　在产品计价(work-in-process costing) 2o zh!8aL  
　　联产品成本计算(joint products costing) Rd&DH_<+^  
　　生产成本汇总程序(accumulation process of procluction cost) ](A2,F 9(U  
　　制造费用差异(manufacturing expenses variance) xC,x_:R`  
　　实际成本与估计成本(actual cost and estimated cost) @phVfP"M  
　　工资费用分配(salary costs allocation) 'gvR ?[!t  
　　成本曲线(cost curve) l6y}>]  
　　农业生产成本(agriculture production cost) FO5a<6
 
　　原始成本和重置成本(original cost and replacement cost) aL( hWE  
　　工程施工成本 XzHR^^;u"*  
　　直接成本与间接成本(direct cost and indirect cost) o`,~#P|  
　　可控成本(controllable cost) lQ-<T<g  
　　制造费用分配(manufacturing expenses allocation) ?%h$deJ  
　　理论成本与应用成本(theory cost and practice cost) z@i4   
　　辅助生产成本分配(auxiliary production cost allocation) 2S{P(B  
　　期间,费用 1^4:l!0D  
　　成本控制程序(procedure of cost control) EU%,tp   
　　成本记录(cost entry, cost recorder cost agenda) )63 $,y-;$  
　　成本计算分批法(job costing method) ,-4NSli  
　　成本计算分步法 Z*ip=FYR  
　　直接人工成本差异(direct labor variance) {]< G=]'  
　　成本控制方法(cost control method)