[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 )%iRZ\`f  
　　股本 Share capital -ajM5S=d*  
　　已归还投资 Investment returned 0PnD|]9:  
　　利润分配-其他转入 Profit appropriation - other transfer in ~lzdbX  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 10C 2=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
-A/ds1=;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund xab]q$n]k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `y\*m]:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9z5"y|$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit \8;Qv  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends R*s* +I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Xw7{R  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xn(+G$m  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D9qX->p  
　　期初未分配利润 Retained earnings, beginning of the year nE/=:{~Ws  
　　资本公积-股本溢价 Capital surplus - share premium iD>G!\&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cQ8dc+ {  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Y%<`;wK=^  
　　资本公积-股权投资准备 Capital surplus - investment reserve BRQ"A,  
　　资本公积-拨款转入 Capital surplus - subsidiary r1i $D  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation rr
|"r  
　　资本公积-其他 Capital surplus - others z 0~j  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,f}h}  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve UdT&cG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P3'2IzNw  
　　盈余公积-储备基金 Surplus reserve - reserve fund G/ v|!}?wG  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9*#$0Y=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?VFM]hO  
　　主营业务收入 Sales n!GWqle  
　　主营业务成本 Cost of sales "XCU'_k=  
　　主营业务税金及附加 Sales tax f#@S*^%V$  
　　营业费用 Operating expenses WK pUn8&N  
　　管理费用 General and administrative expenses Pj'62
[5z  
　　财务费用 Financial expenses *"1~b
Pl  
　　投资收益 Investment income hlX>K  
　　其他业务收入 Other operating income @ru<4`h  
　　营业外收入 Non-operating income aK ]7vp+  
　　补贴收入 Subsidy income 53B.2 4Tm  
　　其他业务支出 Other operating expenses :@.C4oq  
　　营业外支出 Non-operating expenses fD'/#sA#'  
　　所得税 Income tax l;Q >b]DZ  
　　直接人工成本差异(direct labor variance) X]qCS0GD'  
　　直接材料成本差异(direct material variance) #C4|@7w%  
　　在产品计价(work-in-process costing) p~h4\.*`  
　　联产品成本计算(joint products costing) 0z/h
+,  
　　生产成本汇总程序(accumulation process of procluction cost) ~%`EeJwT  
　　制造费用差异(manufacturing expenses variance) l{8CISO*  
　　实际成本与估计成本(actual cost and estimated cost) z;J  
　　工资费用分配(salary costs allocation) 9hy'DcSy,  
　　成本曲线(cost curve) t
y B)HF  
　　农业生产成本(agriculture production cost) ;Tta
H  
　　原始成本和重置成本(original cost and replacement cost) sH%&+4!3  
　　工程施工成本 g^jJ8k,7(  
　　直接成本与间接成本(direct cost and indirect cost) ,s0 9B  
　　可控成本(controllable cost) ?FN9rhAC  
　　制造费用分配(manufacturing expenses allocation) `aIG;@
Z  
　　理论成本与应用成本(theory cost and practice cost) TM0b-W (H  
　　辅助生产成本分配(auxiliary production cost allocation) *|oPxQCtK  
　　期间,费用 *%X.ym'  
　　成本控制程序(procedure of cost control) ^uhxURF  
　　成本记录(cost entry, cost recorder cost agenda) [UoqIU  
　　成本计算分批法(job costing method) GMBJjP&R]  
　　成本计算分步法 mf}\s]_c  
　　直接人工成本差异(direct labor variance) AuAT]`  
　　成本控制方法(cost control method)