[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 mx~sxYa  
　　股本 Share capital Tm52=+uf$  
　　已归还投资 Investment returned I0K!Kcu5Iu  
　　利润分配-其他转入 Profit appropriation - other transfer in K*$#D1hG  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Wg^cj:&`u  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve V%lGJ]ZEa  
　　利润分配-提取储备基金 Profit appropriation - reserve fund I&8m5F?$`  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  c^
s>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K/`RZ!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vc#oALc&  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends !T#y r)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +o]BjgG  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'hO;sL  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PU5mz.&0'  
　　期初未分配利润 Retained earnings, beginning of the year C
Dj Dhs  
　　资本公积-股本溢价 Capital surplus - share premium D 'cY7P  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y,btL'[W  
　　资本公积-接受现金捐赠 Capital surplus - cash donation {yMA7W7]  
　　资本公积-股权投资准备 Capital surplus - investment reserve |SKG4_wGe  
　　资本公积-拨款转入 Capital surplus - subsidiary AijTT%  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1Uk~m  
　　资本公积-其他 Capital surplus - others yB%)D0  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^G
&D4uZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9ox|.68q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve h;qy5KS  
　　盈余公积-储备基金 Surplus reserve - reserve fund m,C,<I|'d  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund S.|kg2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment orH0M!OtS!  
　　主营业务收入 Sales K#hYbDm  
　　主营业务成本 Cost of sales d`uO7jlm  
　　主营业务税金及附加 Sales tax F*t_lN5{  
　　营业费用 Operating expenses w/5^R  
　　管理费用 General and administrative expenses @B[Cc`IN"  
　　财务费用 Financial expenses P<!$A  
　　投资收益 Investment income L8wcH  
　　其他业务收入 Other operating income Y{vwOs  
　　营业外收入 Non-operating income X|E+K  
　　补贴收入 Subsidy income .*-w UBr  
　　其他业务支出 Other operating expenses ,GkW. vEU  
　　营业外支出 Non-operating expenses W^.-C  
　　所得税 Income tax q|i%)V`)-  
　　直接人工成本差异(direct labor variance) Kt,ynA  
　　直接材料成本差异(direct material variance) zX [r  
　　在产品计价(work-in-process costing) s^YTI\L \  
　　联产品成本计算(joint products costing) rjHIQC C  
　　生产成本汇总程序(accumulation process of procluction cost) )|y2Q  
　　制造费用差异(manufacturing expenses variance) %=9yzIjbAt  
　　实际成本与估计成本(actual cost and estimated cost) 76A>^Bs\/  
　　工资费用分配(salary costs allocation) rp @  
　　成本曲线(cost curve) >q@Sd  
　　农业生产成本(agriculture production cost) 30 [#%_* o  
　　原始成本和重置成本(original cost and replacement cost) E<Dh_K  
　　工程施工成本 M*|VLOo=v  
　　直接成本与间接成本(direct cost and indirect cost) 'K`Rbhy  
　　可控成本(controllable cost) 51G=RYay9  
　　制造费用分配(manufacturing expenses allocation) fA_%8CjI  
　　理论成本与应用成本(theory cost and practice cost) gZl
w  
　　辅助生产成本分配(auxiliary production cost allocation) [Z5[~gP3  
　　期间,费用 Z%5nVsm:G  
　　成本控制程序(procedure of cost control) PN"8 Y  
　　成本记录(cost entry, cost recorder cost agenda) 4Kn9*V  
　　成本计算分批法(job costing method) h!G^dW.  
　　成本计算分步法 4[#6<Ixf  
　　直接人工成本差异(direct labor variance) AwXt @!(  
　　成本控制方法(cost control method)