[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 {|/y/xYgy'  
　　股本 Share capital M}xyW"yp  
　　已归还投资 Investment returned ]Qh0+!SdG  
　　利润分配-其他转入 Profit appropriation - other transfer in :
6y;U  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )XoIb[s"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N9gbj%+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ;n;bap  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >):^Zs  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +:#UU;W  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0iTh |K0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;]sbz4?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2mfKy9QxO  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -5sKJt]+i  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !ui:0_  
　　期初未分配利润 Retained earnings, beginning of the year MtKM#@  
　　资本公积-股本溢价 Capital surplus - share premium KkD&|&!Q7u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9 Aq\1QC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Vs@H>97,
G  
　　资本公积-股权投资准备 Capital surplus - investment reserve < r7s,][&  
　　资本公积-拨款转入 Capital surplus - subsidiary We?cRb  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation WHKe\8zWq  
　　资本公积-其他 Capital surplus - others ^%jk.*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,7mB`0j>  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U)iq  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hmM2c15T5  
　　盈余公积-储备基金 Surplus reserve - reserve fund \S[I:fw#&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund JJVdq-k+`  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Auk#pO#  
　　主营业务收入 Sales dxK3462  
　　主营业务成本 Cost of sales b&\f 8xZ  
　　主营业务税金及附加 Sales tax \ICc?8oL  
　　营业费用 Operating expenses /7jb&f   
　　管理费用 General and administrative expenses j$Wd[Ja+O  
　　财务费用 Financial expenses [ F7ru4"{  
　　投资收益 Investment income WI}cXXUKm0  
　　其他业务收入 Other operating income
]x:>!y  
　　营业外收入 Non-operating income zyPc<\HoK  
　　补贴收入 Subsidy income \zx$]|AQ  
　　其他业务支出 Other operating expenses $s"{C"4q  
　　营业外支出 Non-operating expenses /YHAU5N/}  
　　所得税 Income tax ?3Y~q;I]O  
　　直接人工成本差异(direct labor variance) qEajT"?  
　　直接材料成本差异(direct material variance) hG8<@  
　　在产品计价(work-in-process costing) c4Wl^E8  
　　联产品成本计算(joint products costing) $ n"*scyI  
　　生产成本汇总程序(accumulation process of procluction cost) q!4eVg*  
　　制造费用差异(manufacturing expenses variance) gOLN7K-)  
　　实际成本与估计成本(actual cost and estimated cost) gUHx(Fi[4  
　　工资费用分配(salary costs allocation) bd)'1;p  
　　成本曲线(cost curve) +\)a p  
　　农业生产成本(agriculture production cost) 
g`r4f%O  
　　原始成本和重置成本(original cost and replacement cost) N97
7F$Bo  
　　工程施工成本 (L'|n*Cr  
　　直接成本与间接成本(direct cost and indirect cost) r}i}4
K[1  
　　可控成本(controllable cost) ,4H/>yPw  
　　制造费用分配(manufacturing expenses allocation) Df5!z\dx  
　　理论成本与应用成本(theory cost and practice cost) v$~$_K  
　　辅助生产成本分配(auxiliary production cost allocation) :b`ywSp`  
　　期间,费用 |*n B2  
　　成本控制程序(procedure of cost control) EaKbG>  
　　成本记录(cost entry, cost recorder cost agenda) kcG_ n  
　　成本计算分批法(job costing method) /_qW?LKG/  
　　成本计算分步法 7ro&Q%  
　　直接人工成本差异(direct labor variance) 14z ?X%  
　　成本控制方法(cost control method)