[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 V)`A,7X  
　　股本 Share capital P3-O)m]jv  
　　已归还投资 Investment returned wEwRW  
　　利润分配-其他转入 Profit appropriation - other transfer in S=lCzL;j"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $STGH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Pksr9"Ah  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qA\&%n^j]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _KKux3a  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ah f,- ?S  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7)[2Ud8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends OI*ltba?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [[]yQ "  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j`q>YPp  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2wnk~URj  
　　期初未分配利润 Retained earnings, beginning of the year "U"fsAc#  
　　资本公积-股本溢价 Capital surplus - share premium @*~yVV!5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  :\'1x  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3 !8#wn  
　　资本公积-股权投资准备 Capital surplus - investment reserve )/JVp>  
　　资本公积-拨款转入 Capital surplus - subsidiary D "5|\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 04&S.#+(  
　　资本公积-其他 Capital surplus - others ;?@Rq"*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ("ix!\1K@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ZMZWO$"K1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8+dsTX` |S  
　　盈余公积-储备基金 Surplus reserve - reserve fund 8{!|` b'f  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `GBJa
k  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment k{lo'  
　　主营业务收入 Sales \m}a%/  
　　主营业务成本 Cost of sales 7Hv6>z#m  
　　主营业务税金及附加 Sales tax v;5-1  
　　营业费用 Operating expenses jtpHDS  
　　管理费用 General and administrative expenses <9"@<[[,  
　　财务费用 Financial expenses $H.U ~  
　　投资收益 Investment income
/m;Bwu  
　　其他业务收入 Other operating income ,mvFeo;@f  
　　营业外收入 Non-operating income wBg?-ji3<  
　　补贴收入 Subsidy income $*$4DG1gaR  
　　其他业务支出 Other operating expenses W`JI/  
　　营业外支出 Non-operating expenses X Uh&an$  
　　所得税 Income tax :Zkjtr.\  
　　直接人工成本差异(direct labor variance) Sin)]zG~0  
　　直接材料成本差异(direct material variance) 2]Cn<zJ  
　　在产品计价(work-in-process costing) -6uLww=w4  
　　联产品成本计算(joint products costing) H1%o)'Kut4  
　　生产成本汇总程序(accumulation process of procluction cost) U';)]vB$  
　　制造费用差异(manufacturing expenses variance) 0PFC
%x  
　　实际成本与估计成本(actual cost and estimated cost) Qi dI  
　　工资费用分配(salary costs allocation) ^_3$f  
　　成本曲线(cost curve) m*HUT 
V  
　　农业生产成本(agriculture production cost) YU0pWM  
　　原始成本和重置成本(original cost and replacement cost) '_Pb\ jK  
　　工程施工成本 z1,#ma}.  
　　直接成本与间接成本(direct cost and indirect cost) /6[vF)&  
　　可控成本(controllable cost) YGM7?o  
　　制造费用分配(manufacturing expenses allocation) 3hBYx@jTO  
　　理论成本与应用成本(theory cost and practice cost) H|aC(c  
　　辅助生产成本分配(auxiliary production cost allocation) |x1Ttr,  
　　期间,费用 5xnEkg4q4  
　　成本控制程序(procedure of cost control) F?MVQ!K*  
　　成本记录(cost entry, cost recorder cost agenda) 6tP!(  
　　成本计算分批法(job costing method) :jkPV%!~  
　　成本计算分步法 dc~vQDNw[X  
　　直接人工成本差异(direct labor variance) c[X6!_  
　　成本控制方法(cost control method)