[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 &s$(g~ 4gC  
　　股本 Share capital ;B?DfWX  
　　已归还投资 Investment returned Gu'rUo3Do  
　　利润分配-其他转入 Profit appropriation - other transfer in L. EiO({W  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~<k,#^ "}X  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H] $)Eg%6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund g"?Y+j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund r; xLP  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ) :\xHR4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {2 +L@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z7_ zMM  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B';6r4I-  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;Y;
qg  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T[sDVkCbxf  
　　期初未分配利润 Retained earnings, beginning of the year } yJ$SR]t  
　　资本公积-股本溢价 Capital surplus - share premium g+ MdHn[  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #F*1V(
!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :^fcC[$K  
　　资本公积-股权投资准备 Capital surplus - investment reserve &3$z4df  
　　资本公积-拨款转入 Capital surplus - subsidiary uFLx  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {qmdm`V[  
　　资本公积-其他 Capital surplus - others ;+tpvnV;]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qR8u$2}NY  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve n#:N;T;\a  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sL@

U  
　　盈余公积-储备基金 Surplus reserve - reserve fund K,e w>U  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 13+<Q \  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Vg>( Y,  
　　主营业务收入 Sales u&9 r2R959  
　　主营业务成本 Cost of sales <7n4_RlF!  
　　主营业务税金及附加 Sales tax ^RP)>d9Xp{  
　　营业费用 Operating expenses N @#c,,  
　　管理费用 General and administrative expenses LK;k'IJ  
　　财务费用 Financial expenses 4mHvgnT!WA  
　　投资收益 Investment income w1Ec_y{  
　　其他业务收入 Other operating income *JaqTI,e  
　　营业外收入 Non-operating income Cxcr/9  
　　补贴收入 Subsidy income r. T<j.\  
　　其他业务支出 Other operating expenses hTM[8 ~<^  
　　营业外支出 Non-operating expenses vi|R(&  
　　所得税 Income tax r)1'eP
I"  
　　直接人工成本差异(direct labor variance) oXDN+4ge  
　　直接材料成本差异(direct material variance) Y)$ ;Ax-D  
　　在产品计价(work-in-process costing) Ezi-VGjr]  
　　联产品成本计算(joint products costing) &E40* (C  
　　生产成本汇总程序(accumulation process of procluction cost) ,i0b)=!o  
　　制造费用差异(manufacturing expenses variance) BA:
yQ  
　　实际成本与估计成本(actual cost and estimated cost) :Ub M !  
　　工资费用分配(salary costs allocation) ZWm8*}3]7_  
　　成本曲线(cost curve) <N` J`J-[  
　　农业生产成本(agriculture production cost) E!Zx#XP1  
　　原始成本和重置成本(original cost and replacement cost) w~;I7:  
　　工程施工成本 .(X lg-H,  
　　直接成本与间接成本(direct cost and indirect cost) 9Li%KOY  
　　可控成本(controllable cost) |8.(XsN  
　　制造费用分配(manufacturing expenses allocation) tU^kQR!  
　　理论成本与应用成本(theory cost and practice cost) ncX/L[L  
　　辅助生产成本分配(auxiliary production cost allocation) 3 AHY|  
　　期间,费用 !bD@aVf?5  
　　成本控制程序(procedure of cost control) d @*GUmJ  
　　成本记录(cost entry, cost recorder cost agenda) #!9 S}b$  
　　成本计算分批法(job costing method) q\q=PB6r  
　　成本计算分步法 L3p`  
　　直接人工成本差异(direct labor variance) )'
hH^(Yu  
　　成本控制方法(cost control method)