[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 5=e@yIr'#  
　　股本 Share capital ?~8V;Qn  
　　已归还投资 Investment returned W;W\L? r  
　　利润分配-其他转入 Profit appropriation - other transfer in T;7|d5][  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8a1{x(\z.  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]F!,Jx  
　　利润分配-提取储备基金 Profit appropriation - reserve fund kY&j~R[C  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5#tvc4+)
  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <#i'3TUR  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vzPrG%Uu7g  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %/p5C  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mmti3Y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S5M t?v|K  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares XZJx3!~fm  
　　期初未分配利润 Retained earnings, beginning of the year 
e9nuQ\=  
　　资本公积-股本溢价 Capital surplus - share premium ZgtOy|?|  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve MI3_<[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation {fs(+ 0ei  
　　资本公积-股权投资准备 Capital surplus - investment reserve DoA f,9|_  
　　资本公积-拨款转入 Capital surplus - subsidiary s RB8 jY  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Wit1WI;18  
　　资本公积-其他 Capital surplus - others bcg)K`'N  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q}]un]]Zt  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve F
u)7J4Z  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve iuRXeiG8  
　　盈余公积-储备基金 Surplus reserve - reserve fund z841g `:C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Px`y D3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment NaIVKo  
　　主营业务收入 Sales
7P]pk=mo  
　　主营业务成本 Cost of sales L;;x%>  
　　主营业务税金及附加 Sales tax
/V~(! S>  
　　营业费用 Operating expenses '=xl}v  
　　管理费用 General and administrative expenses 3/D fsv  
　　财务费用 Financial expenses J2-xn Ua]7  
　　投资收益 Investment income 1k`!w}  
　　其他业务收入 Other operating income l\)Q3.w  
　　营业外收入 Non-operating income /on p<u  
　　补贴收入 Subsidy income #v1 4"sZ}  
　　其他业务支出 Other operating expenses Q{l;8MCL  
　　营业外支出 Non-operating expenses C" {j0X`  
　　所得税 Income tax b`' ;`*AN+  
　　直接人工成本差异(direct labor variance) %"tf`,d~3  
　　直接材料成本差异(direct material variance) 1 RL SeT  
　　在产品计价(work-in-process costing) HukHZ;5  
　　联产品成本计算(joint products costing) ;
6Z?O_zp4  
　　生产成本汇总程序(accumulation process of procluction cost) IdM
;N  
　　制造费用差异(manufacturing expenses variance) ZsE8eD  
　　实际成本与估计成本(actual cost and estimated cost) lsd\ `X5,  
　　工资费用分配(salary costs allocation) .(krB%N  
　　成本曲线(cost curve) pa7fTd  
　　农业生产成本(agriculture production cost) Nz8iU@!a  
　　原始成本和重置成本(original cost and replacement cost) /V^S)5r  
　　工程施工成本 NGxuwHIQ8  
　　直接成本与间接成本(direct cost and indirect cost) 3!I8J:GZ:  
　　可控成本(controllable cost) mdwY48b  
　　制造费用分配(manufacturing expenses allocation) "+Kr1n W  
　　理论成本与应用成本(theory cost and practice cost) F+X3CB ,f  
　　辅助生产成本分配(auxiliary production cost allocation) Mg].#  
　　期间,费用 |( KM 8  
　　成本控制程序(procedure of cost control) c?|/c9f  
　　成本记录(cost entry, cost recorder cost agenda) Q{RHW@_/  
　　成本计算分批法(job costing method) i e)Qsw@  
　　成本计算分步法 x&sF_<[  
　　直接人工成本差异(direct labor variance) }w$/x<Q[  
　　成本控制方法(cost control method)