[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 ~iEH?J%i1r  
　　股本 Share capital :E@"4O?<Y)  
　　已归还投资 Investment returned C1r]kF  
　　利润分配-其他转入 Profit appropriation - other transfer in ,t*
#o&+  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  p&:RSO  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t}_qtO7>  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &"K74  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wEQV"I  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]*ZL>fuD|  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 42ttmN1F  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends oBifESJ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nd'zO#"m?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %89f<F\V  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F2!_Z=  
　　期初未分配利润 Retained earnings, beginning of the year **fJAANc  
　　资本公积-股本溢价 Capital surplus - share premium D!TS/J1S;u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]\sBl  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1;]cYIq  
　　资本公积-股权投资准备 Capital surplus - investment reserve Wnvu B.(@3  
　　资本公积-拨款转入 Capital surplus - subsidiary {-7];e  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7W5FHZd'  
　　资本公积-其他 Capital surplus - others najd~%?Rs  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m` I6gnLj  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J+Q ;'J  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^
r}^-  
　　盈余公积-储备基金 Surplus reserve - reserve fund Z+(V'e;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O292JA  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment _\ "7  
　　主营业务收入 Sales ~BDVmQa  
　　主营业务成本 Cost of sales 1EyM,$On  
　　主营业务税金及附加 Sales tax [-{L@  
　　营业费用 Operating expenses xzz[!yJjG  
　　管理费用 General and administrative expenses b@/z^ k{%  
　　财务费用 Financial expenses ,* @m<{DX)  
　　投资收益 Investment income e~i ?E  
　　其他业务收入 Other operating income " F~uTo  
　　营业外收入 Non-operating income 4F??9o8}  
　　补贴收入 Subsidy income bo0m/hVU  
　　其他业务支出 Other operating expenses l`[*b_ Xt  
　　营业外支出 Non-operating expenses ~{=+dQ  
　　所得税 Income tax =S|SQz5%w  
　　直接人工成本差异(direct labor variance) *&% kkbA  
　　直接材料成本差异(direct material variance) Y\& 4`v'  
　　在产品计价(work-in-process costing) b_W0tiyv%  
　　联产品成本计算(joint products costing) iVFHr<zk  
　　生产成本汇总程序(accumulation process of procluction cost) O5{ >k  
　　制造费用差异(manufacturing expenses variance) r*p<7  
　　实际成本与估计成本(actual cost and estimated cost) N$6Rg1  
　　工资费用分配(salary costs allocation) [JO'ta  
　　成本曲线(cost curve) _^0yE_ili  
　　农业生产成本(agriculture production cost) *jCXH<?R  
　　原始成本和重置成本(original cost and replacement cost) <6Y o
%xt  
　　工程施工成本 [`6|~E"F  
　　直接成本与间接成本(direct cost and indirect cost) "m3u}!`3  
　　可控成本(controllable cost) wHx1CXC  
　　制造费用分配(manufacturing expenses allocation) RI')iz?  
　　理论成本与应用成本(theory cost and practice cost) ?Q]&d!UCs  
　　辅助生产成本分配(auxiliary production cost allocation) n^UrHHO L  
　　期间,费用 4IG'Tm  
　　成本控制程序(procedure of cost control) y9=/kFPRm  
　　成本记录(cost entry, cost recorder cost agenda) vM RM/.  
　　成本计算分批法(job costing method) kC!7<%(  
　　成本计算分步法 /IxMRi=  
　　直接人工成本差异(direct labor variance) y4/>3tz;  
　　成本控制方法(cost control method)