[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 FF!g9>  
　　股本 Share capital Byj~\QMD|  
　　已归还投资 Investment returned @5G7bY7Nz  
　　利润分配-其他转入 Profit appropriation - other transfer in iQ"F`C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `#8R+c=$  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }/0dfes  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5w{pX1z1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *Y0,d`  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Fh$&puF2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit X hX'*{3k  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends :Rj,'uH+h)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I'b]s~u  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jUSr t)o03  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _N';`wjDY  
　　期初未分配利润 Retained earnings, beginning of the year \%Q rN+WQ  
　　资本公积-股本溢价 Capital surplus - share premium 4yv31QG$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E2kRt'~N  
　　资本公积-接受现金捐赠 Capital surplus - cash donation P$Ru NF  
　　资本公积-股权投资准备 Capital surplus - investment reserve |UO;StF  
　　资本公积-拨款转入 Capital surplus - subsidiary @\}36y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation r!,V_a4n  
　　资本公积-其他 Capital surplus - others >v,j;[(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve H5 hUY'O  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Pp hQa!F$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nn%xN\~<  
　　盈余公积-储备基金 Surplus reserve - reserve fund z5
vI0 N$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund vGT.(:\-,  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment >{Z=cv/6o  
　　主营业务收入 Sales C P{h+yCj  
　　主营业务成本 Cost of sales S\!E;p  
　　主营业务税金及附加 Sales tax !OgoV22  
　　营业费用 Operating expenses 5K~6`  
　　管理费用 General and administrative expenses <t37DnCgI  
　　财务费用 Financial expenses V/}8+Xq  
　　投资收益 Investment income Yg?{x@  
　　其他业务收入 Other operating income ,`@|C Z-4A  
　　营业外收入 Non-operating income {hR2
NUm  
　　补贴收入 Subsidy income @{lnfOESl  
　　其他业务支出 Other operating expenses 6J+ZeBk??  
　　营业外支出 Non-operating expenses <5~>.DuE  
　　所得税 Income tax :XZ pnjj  
　　直接人工成本差异(direct labor variance) ".D +# 2Kl  
　　直接材料成本差异(direct material variance) #?6RoFgMe  
　　在产品计价(work-in-process costing) hiHp@"l<  
　　联产品成本计算(joint products costing) ^T,cXpx|  
　　生产成本汇总程序(accumulation process of procluction cost) Dx'e+Bm  
　　制造费用差异(manufacturing expenses variance) >K%x44|  
　　实际成本与估计成本(actual cost and estimated cost) .y+U7"?s*  
　　工资费用分配(salary costs allocation) L9oZ7o  
　　成本曲线(cost curve) ?s
33x#  
　　农业生产成本(agriculture production cost) \]%U?`A  
　　原始成本和重置成本(original cost and replacement cost) C,hsr  
　　工程施工成本 `oBzt|f5  
　　直接成本与间接成本(direct cost and indirect cost) `Cxe`w4  
　　可控成本(controllable cost) hhhO+D1(  
　　制造费用分配(manufacturing expenses allocation) >.\E'e5^C  
　　理论成本与应用成本(theory cost and practice cost) UI;{3Bn  
　　辅助生产成本分配(auxiliary production cost allocation) p#2th`M:P1  
　　期间,费用 ||aU>Wj4  
　　成本控制程序(procedure of cost control) ^&HYn wk  
　　成本记录(cost entry, cost recorder cost agenda) yk{alSF  
　　成本计算分批法(job costing method) n]Y _C^  
　　成本计算分步法 _@
2G]JD  
　　直接人工成本差异(direct labor variance) .SN
]hLV5  
　　成本控制方法(cost control method)