[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 r+BPz%wM=O  
　　股本 Share capital K4vl#*qn  
　　已归还投资 Investment returned lW,rzJ1  
　　利润分配-其他转入 Profit appropriation - other transfer in ?PIOuN=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o3hsPzOQx  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Os?`!1-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =NH p%|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5o~ ;0K]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _RFTm.9&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit pZ/aZg1Ld  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends zkdyfl5  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pI>i1f=W  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Tsez&R$k  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares nQc]f*  
　　期初未分配利润 Retained earnings, beginning of the year
VP$`.y  
　　资本公积-股本溢价 Capital surplus - share premium _u^ S[  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Rld1pX2v  
　　资本公积-接受现金捐赠 Capital surplus - cash donation F*F U[5  
　　资本公积-股权投资准备 Capital surplus - investment reserve nlsQf3  
　　资本公积-拨款转入 Capital surplus - subsidiary `0tzQ>ZQq  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?qviJDD|f  
　　资本公积-其他 Capital surplus - others -d+q+l>0  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -<gGNj.x-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R=IZFwr  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZJ9J*5!C  
　　盈余公积-储备基金 Surplus reserve - reserve fund DiyviH  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund V`V Z[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )5r*2I  
　　主营业务收入 Sales 5-Vdq  
　　主营业务成本 Cost of sales Kr!(<i  
　　主营业务税金及附加 Sales tax swvn*xr  
　　营业费用 Operating expenses <im BFw  
　　管理费用 General and administrative expenses |?CR|xqT  
　　财务费用 Financial expenses ( w(GJ/g  
　　投资收益 Investment income I| qoHN,g  
　　其他业务收入 Other operating income wRL=9/5(8  
　　营业外收入 Non-operating income (^'TT>2B  
　　补贴收入 Subsidy income DUc -D==  
　　其他业务支出 Other operating expenses EKsL0;FV  
　　营业外支出 Non-operating expenses GZ#6}/;b  
　　所得税 Income tax YFD'&N,sx  
　　直接人工成本差异(direct labor variance) #`5{?2gS9  
　　直接材料成本差异(direct material variance) hPhNDmL#3  
　　在产品计价(work-in-process costing) 'dYjbQ}~;  
　　联产品成本计算(joint products costing) oHkF>B [  
　　生产成本汇总程序(accumulation process of procluction cost) ,[}5@cS  
　　制造费用差异(manufacturing expenses variance) d/G`w{H}y  
　　实际成本与估计成本(actual cost and estimated cost) "8wRxDr+  
　　工资费用分配(salary costs allocation) k:nR'TI  
　　成本曲线(cost curve) A.<HOx&#  
　　农业生产成本(agriculture production cost) ngoo4}  
　　原始成本和重置成本(original cost and replacement cost) {O,D9
<  
　　工程施工成本 'v.i' 6  
　　直接成本与间接成本(direct cost and indirect cost) r>1M&Y=<  
　　可控成本(controllable cost) 0 !yvcviw  
　　制造费用分配(manufacturing expenses allocation) Ep/4o<N(  
　　理论成本与应用成本(theory cost and practice cost) rxu 6 #v F  
　　辅助生产成本分配(auxiliary production cost allocation) .7TQ
ae%  
　　期间,费用 Q}~of}h/  
　　成本控制程序(procedure of cost control) iha{(-  
　　成本记录(cost entry, cost recorder cost agenda) TIbqUR  
　　成本计算分批法(job costing method) RKsr}-18  
　　成本计算分步法 [L 0`B9TD~  
　　直接人工成本差异(direct labor variance) Jw'%[(q Q  
　　成本控制方法(cost control method)