[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 fnZ?YzLI  
　　股本 Share capital -Ed<Kl  
　　已归还投资 Investment returned )z Hib;O  
　　利润分配-其他转入 Profit appropriation - other transfer in zg+6< .
Sf  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )z=L^ot  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0E^6"nt7N  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &cuDGo.  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s1kG:h2|$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `~;`q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit H:5-S  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,SB5"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve jn,_Ncd#  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Uw5AHq).  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u!@(u!Qz  
　　期初未分配利润 Retained earnings, beginning of the year )8@|+'q  
　　资本公积-股本溢价 Capital surplus - share premium 6*r#m%|   
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve yO*HJpc
 
　　资本公积-接受现金捐赠 Capital surplus - cash donation dK d"2+fH  
　　资本公积-股权投资准备 Capital surplus - investment reserve H9+[T3b  
　　资本公积-拨款转入 Capital surplus - subsidiary  IDn$w^"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation J 2avt  
　　资本公积-其他 Capital surplus - others 5!jU i9  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?Jy/]j5fI  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve D@?Tq,
= [  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve , aJC7'(  
　　盈余公积-储备基金 Surplus reserve - reserve fund zbgH}6b  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y:#nk.}>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [$e\?c  
　　主营业务收入 Sales rF\L}& Sw  
　　主营业务成本 Cost of sales YQ
N@;  
　　主营业务税金及附加 Sales tax S17 c#6vT  
　　营业费用 Operating expenses q<Z`<e  
　　管理费用 General and administrative expenses ]9hXiY  
　　财务费用 Financial expenses #dhce0m  
　　投资收益 Investment income 6z2WN|78  
　　其他业务收入 Other operating income oa<%R8T?@  
　　营业外收入 Non-operating income 7N4)T'B  
　　补贴收入 Subsidy income '4e, e|r  
　　其他业务支出 Other operating expenses r$WBEt,B  
　　营业外支出 Non-operating expenses F1GFn|OA  
　　所得税 Income tax )l6(ss!J  
　　直接人工成本差异(direct labor variance) @O9 wit.  
　　直接材料成本差异(direct material variance) E x)fXQ+  
　　在产品计价(work-in-process costing) FXG,DJ:  
　　联产品成本计算(joint products costing) 7w5C NV  
　　生产成本汇总程序(accumulation process of procluction cost) 5 iZx -M  
　　制造费用差异(manufacturing expenses variance) o>75s#= b=  
　　实际成本与估计成本(actual cost and estimated cost) \IX|{]*D  
　　工资费用分配(salary costs allocation) 7 ?"-:q   
　　成本曲线(cost curve) .  ytxe!O  
　　农业生产成本(agriculture production cost) 32z2c:G  
　　原始成本和重置成本(original cost and replacement cost) sa w  
　　工程施工成本 Ev]oPCeA  
　　直接成本与间接成本(direct cost and indirect cost) k<A|+![  
　　可控成本(controllable cost) 4 )Ab]CdD  
　　制造费用分配(manufacturing expenses allocation) 5a%i%+;N  
　　理论成本与应用成本(theory cost and practice cost) /K :H2?J  
　　辅助生产成本分配(auxiliary production cost allocation) ',m!L@7M5  
　　期间,费用 .
g>0FP  
　　成本控制程序(procedure of cost control) Nz;f| 2 h  
　　成本记录(cost entry, cost recorder cost agenda) 0WQd#l  
　　成本计算分批法(job costing method) XDyFe'1I  
　　成本计算分步法 qlm7eS"sy  
　　直接人工成本差异(direct labor variance) FM,o&0HSd  
　　成本控制方法(cost control method)