[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 *H&a_s/{Nb  
　　股本 Share capital *D,+v!wG9  
　　已归还投资 Investment returned bR*T}w$<  
　　利润分配-其他转入 Profit appropriation - other transfer in Cz?N[dhh  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X\ \\RCp  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Q_6./.GQ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund BaiC;&(   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund klUx
t?-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \p@,+ -gX  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h:#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends R`ZU'|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F!`.y7hY@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %nOBsl
n  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tJ.LPgfZ  
　　期初未分配利润 Retained earnings, beginning of the year {)ZbOq2  
　　资本公积-股本溢价 Capital surplus - share premium GMgsM6.R  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve XT~JP
  
　　资本公积-接受现金捐赠 Capital surplus - cash donation k'%c|kx8U  
　　资本公积-股权投资准备 Capital surplus - investment reserve w*#k&N[X  
　　资本公积-拨款转入 Capital surplus - subsidiary N iNZh;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation RURO0`^  
　　资本公积-其他 Capital surplus - others 1(hgSf1WH  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d m.?-u;C  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fPK|Nw]b  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f5wOk&G  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;-^WUf|
 
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |mk$W$h  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment DWk'6;e4j  
　　主营业务收入 Sales Wz:MPdz3(  
　　主营业务成本 Cost of sales p5)A"p8"9,  
　　主营业务税金及附加 Sales tax n?Gm 5##  
　　营业费用 Operating expenses 4p>@UB&U  
　　管理费用 General and administrative expenses N##3k-0Ao  
　　财务费用 Financial expenses og.dYs7W4  
　　投资收益 Investment income U@m<  
　　其他业务收入 Other operating income 8xg:ItJaA0  
　　营业外收入 Non-operating income _*bXVJ ]  
　　补贴收入 Subsidy income ;n7k_K#0z!  
　　其他业务支出 Other operating expenses t ~U&a9&Z  
　　营业外支出 Non-operating expenses m++VW0Y>  
　　所得税 Income tax #hR}7K+@  
　　直接人工成本差异(direct labor variance) ;c:vzF~Q  
　　直接材料成本差异(direct material variance) wc~a}0uz  
　　在产品计价(work-in-process costing) N1P[&lR  
　　联产品成本计算(joint products costing) X-oou'4<  
　　生产成本汇总程序(accumulation process of procluction cost) o0s+ roiD  
　　制造费用差异(manufacturing expenses variance) T"9`[Lzva  
　　实际成本与估计成本(actual cost and estimated cost) vh?({A#>.E  
　　工资费用分配(salary costs allocation) @%ChPjN  
　　成本曲线(cost curve) kfm8F8sxl  
　　农业生产成本(agriculture production cost) 0 "pm7  
　　原始成本和重置成本(original cost and replacement cost) j*W]^uT,  
　　工程施工成本 @WBy:gV"  
　　直接成本与间接成本(direct cost and indirect cost) (.%:Q0i1  
　　可控成本(controllable cost) @U5+1Hjc  
　　制造费用分配(manufacturing expenses allocation) pgU54Ef  
　　理论成本与应用成本(theory cost and practice cost) 4y 582u6^  
　　辅助生产成本分配(auxiliary production cost allocation) GsqrKrbJ  
　　期间,费用 q$b/T+-ec  
　　成本控制程序(procedure of cost control) % OiSuw  
　　成本记录(cost entry, cost recorder cost agenda) s}`=pk/FM  
　　成本计算分批法(job costing method) ?$-OdABXHK  
　　成本计算分步法 MfeW|   
　　直接人工成本差异(direct labor variance) Om>6<3n  
　　成本控制方法(cost control method)