[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 ADz|Y~V!  
　　股本 Share capital hzo,.hS's  
　　已归还投资 Investment returned 8!>pFVNJf  
　　利润分配-其他转入 Profit appropriation - other transfer in ra2q. H  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Qf]!K6eR
 
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iH0c1}<k$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund c?",
kzo  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund CI'5JOqP  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9ksrr{tW  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit d6&t
z!f  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]
#.#]}=  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;gV8f{X{Z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +]vl8, 4@  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *?fBmq[j  
　　期初未分配利润 Retained earnings, beginning of the year iL1so+di  
　　资本公积-股本溢价 Capital surplus - share premium a<.@+sj{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~A4WuA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation X5[sw;rk  
　　资本公积-股权投资准备 Capital surplus - investment reserve jQ}|]pj+  
　　资本公积-拨款转入 Capital surplus - subsidiary V= PoQ9d  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation l}/UriZ0  
　　资本公积-其他 Capital surplus - others pBkPn+@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rnE'gH(V'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V=~dgy~@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yQ50f~9  
　　盈余公积-储备基金 Surplus reserve - reserve fund nQ~L.V  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund U$bM:d  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +8I0.,'  
　　主营业务收入 Sales 1j, Y  
　　主营业务成本 Cost of sales <~w#sIh  
　　主营业务税金及附加 Sales tax 2
fB@zF  
　　营业费用 Operating expenses h%S#+t(Bf  
　　管理费用 General and administrative expenses Cx~z^YP'  
　　财务费用 Financial expenses Z9I./s9  
　　投资收益 Investment income wf1DvsJQ l  
　　其他业务收入 Other operating income IR
a*}MJe  
　　营业外收入 Non-operating income cgOoQP/#  
　　补贴收入 Subsidy income _Tz!~z  
　　其他业务支出 Other operating expenses m=V2xoMw6  
　　营业外支出 Non-operating expenses t+ ]+Gn  
　　所得税 Income tax E@KK\m \e  
　　直接人工成本差异(direct labor variance) WcFZRy-erc  
　　直接材料成本差异(direct material variance) 'QU ?O[CH  
　　在产品计价(work-in-process costing) =`H(`2  
　　联产品成本计算(joint products costing) 7F\g3^z9`  
　　生产成本汇总程序(accumulation process of procluction cost) %BKTN @;7  
　　制造费用差异(manufacturing expenses variance) lc7]=,qyF  
　　实际成本与估计成本(actual cost and estimated cost) +\chHOsw  
　　工资费用分配(salary costs allocation) dM$S|,H  
　　成本曲线(cost curve) ZT#G
:a  
　　农业生产成本(agriculture production cost) nE84W$\  
　　原始成本和重置成本(original cost and replacement cost) GkFNLM5'  
　　工程施工成本 QCw<* Id+  
　　直接成本与间接成本(direct cost and indirect cost) {r)M@@[  
　　可控成本(controllable cost) 9nE%r\H  
　　制造费用分配(manufacturing expenses allocation) NQ!F`  
　　理论成本与应用成本(theory cost and practice cost) tEj5WEnNE8  
　　辅助生产成本分配(auxiliary production cost allocation) L6.R?4B   
　　期间,费用 +qec>ALAg  
　　成本控制程序(procedure of cost control) DJ^JUVi  
　　成本记录(cost entry, cost recorder cost agenda) B?'ti{p A9  
　　成本计算分批法(job costing method) v*LL7b0A  
　　成本计算分步法 ):@B1 yR  
　　直接人工成本差异(direct labor variance) }s[/b"%y  
　　成本控制方法(cost control method)