[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 Y~!A"$  
　　股本 Share capital " 1XTgCu\  
　　已归还投资 Investment returned ~xDu2-5  
　　利润分配-其他转入 Profit appropriation - other transfer in gH,Pz  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0Ntvd7"`}  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \ntUxPox.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Qc!3y>Y=_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $0OOH4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Al@. KTK  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit R i,_x  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends HCkfw+gaV  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /ece
}7M  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =j~:u.hc'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares NX8hFwR  
　　期初未分配利润 Retained earnings, beginning of the year ] >w@@A  
　　资本公积-股本溢价 Capital surplus - share premium q7_Ttjn-DV  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve dIh+h|:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 5}_=q;sZ  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?WqaT)l~  
　　资本公积-拨款转入 Capital surplus - subsidiary sSwY!";  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ")
txFe  
　　资本公积-其他 Capital surplus - others
bWlYQ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 01&E.A  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SYf1dbc..u  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~#P]NWW%.  
　　盈余公积-储备基金 Surplus reserve - reserve fund Q@PDhISa  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund JKrS;J^97v  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z$d<ep{6  
　　主营业务收入 Sales &Ruq8n<  
　　主营业务成本 Cost of sales %{ 3q=9ii  
　　主营业务税金及附加 Sales tax Ac*J;fI  
　　营业费用 Operating expenses M=&,+#z<V  
　　管理费用 General and administrative expenses 9;\mq'v%  
　　财务费用 Financial expenses Rrl  
　　投资收益 Investment income {J/Fp#  
　　其他业务收入 Other operating income FIVC~LDd  
　　营业外收入 Non-operating income :?y Ma$  
　　补贴收入 Subsidy income `$6~QLUf  
　　其他业务支出 Other operating expenses Z^'\()3t  
　　营业外支出 Non-operating expenses TXyiC S3  
　　所得税 Income tax S-Bx`e9'  
　　直接人工成本差异(direct labor variance) ,LSiQmV5  
　　直接材料成本差异(direct material variance) HOCj* O4  
　　在产品计价(work-in-process costing) Y.tT#
J^=  
　　联产品成本计算(joint products costing) dkDPze9l  
　　生产成本汇总程序(accumulation process of procluction cost) 3Z me?o*bY  
　　制造费用差异(manufacturing expenses variance) u,d5/`E  
　　实际成本与估计成本(actual cost and estimated cost) h9}*_qc&kV  
　　工资费用分配(salary costs allocation) u-:3C<&>  
　　成本曲线(cost curve) f^"pZS  
　　农业生产成本(agriculture production cost) WK7?~R%rq  
　　原始成本和重置成本(original cost and replacement cost) /Yg&:@L  
　　工程施工成本 H|wP8uQC  
　　直接成本与间接成本(direct cost and indirect cost) "8cI]~V  
　　可控成本(controllable cost) = (F   
　　制造费用分配(manufacturing expenses allocation) ns8s2kYcm  
　　理论成本与应用成本(theory cost and practice cost) ]1 9VEH  
　　辅助生产成本分配(auxiliary production cost allocation) Pj-INc96  
　　期间,费用 3N+lWuE}K  
　　成本控制程序(procedure of cost control) "S %t\  
　　成本记录(cost entry, cost recorder cost agenda) YzI;
)  
　　成本计算分批法(job costing method) `R[ZY!=+  
　　成本计算分步法 fo@^=-4A-  
　　直接人工成本差异(direct labor variance) S1
3cQ?4  
　　成本控制方法(cost control method)