[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 Jn ^b}bk t  
　　股本 Share capital *Q^z4UY  
　　已归还投资 Investment returned @`dg:P*[  
　　利润分配-其他转入 Profit appropriation - other transfer in 7]xDMu'^&f  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -1 Dq_!i  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve IC&P-X_aP  
　　利润分配-提取储备基金 Profit appropriation - reserve fund A $gn{ c  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3q}j"x?  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund eFG(2OVg}M  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Ac|\~w[\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *9"x0bth  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve EC; >-s  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5\MC5us3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sde>LZet/  
　　期初未分配利润 Retained earnings, beginning of the year 7Vsp<s9bj  
　　资本公积-股本溢价 Capital surplus - share premium oDV6[e  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E{&MmrlL,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation N"G aQ  
　　资本公积-股权投资准备 Capital surplus - investment reserve @2/|rq  
　　资本公积-拨款转入 Capital surplus - subsidiary RC/ 3\'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <-!1`@l>  
　　资本公积-其他 Capital surplus - others 3y6\0|{1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `,-mXxTNT  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve A vq+s.h  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8 Rwk o6x  
　　盈余公积-储备基金 Surplus reserve - reserve fund  d(o=)!p  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund o]4\Geg$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &jHsFS  
　　主营业务收入 Sales Ztg_='n  
　　主营业务成本 Cost of sales Os@b8V 8,A  
　　主营业务税金及附加 Sales tax 6sSwSS
 
　　营业费用 Operating expenses 7Hr_ZwO/^  
　　管理费用 General and administrative expenses WJOoDS!i  
　　财务费用 Financial expenses X+aQ 7^"s  
　　投资收益 Investment income nf0u:M"fm  
　　其他业务收入 Other operating income B={_}
f  
　　营业外收入 Non-operating income Q!;syJBb.  
　　补贴收入 Subsidy income P[WkW#  
　　其他业务支出 Other operating expenses G n]qh(N>  
　　营业外支出 Non-operating expenses aX^T[  
　　所得税 Income tax 3&+dyhL'w  
　　直接人工成本差异(direct labor variance) rk W7;!  
　　直接材料成本差异(direct material variance) x%=CEe?6  
　　在产品计价(work-in-process costing) Wr%ov6:  
　　联产品成本计算(joint products costing) Kd
`(^  
　　生产成本汇总程序(accumulation process of procluction cost) P>C'?'Q7  
　　制造费用差异(manufacturing expenses variance) e~SK*vR%]  
　　实际成本与估计成本(actual cost and estimated cost) 0I)$!1~O)  
　　工资费用分配(salary costs allocation) #m.e9MU  
　　成本曲线(cost curve) F'Y ad  
　　农业生产成本(agriculture production cost) HE,L8 S  
　　原始成本和重置成本(original cost and replacement cost) qh~bX i!  
　　工程施工成本 I "AjYv4R  
　　直接成本与间接成本(direct cost and indirect cost) js<d"m*  
　　可控成本(controllable cost) Hw]E#S  
　　制造费用分配(manufacturing expenses allocation) /h0
bBP  
　　理论成本与应用成本(theory cost and practice cost) 6P1s*u  
　　辅助生产成本分配(auxiliary production cost allocation) B-Jd|UE`u  
　　期间,费用 `FMo;
,j  
　　成本控制程序(procedure of cost control) `F7]M  
　　成本记录(cost entry, cost recorder cost agenda) `N *:,8j  
　　成本计算分批法(job costing method) &J6
`Q<U!  
　　成本计算分步法 hy*{{f;  
　　直接人工成本差异(direct labor variance) KGy3#r;Q
 
　　成本控制方法(cost control method)