[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 >:!5*E5?  
　　股本 Share capital h#*dI`>l-  
　　已归还投资 Investment returned .{^5X)  
　　利润分配-其他转入 Profit appropriation - other transfer in 0mVNQxHI  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WU` rh^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wlvgg  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~?}Emn;t  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund IOH}x4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]EAO+x9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >U>(`r*  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }<r)~{UV  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ml5w01O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u=sp`%?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j $:~Rek  
　　期初未分配利润 Retained earnings, beginning of the year (t|Zn@uY  
　　资本公积-股本溢价 Capital surplus - share premium "sCRdx]_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve eByz-,{P  
　　资本公积-接受现金捐赠 Capital surplus - cash donation BxmWIItz  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6 "sSoj  
　　资本公积-拨款转入 Capital surplus - subsidiary '<<t]kK[N  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation /SB;Von  
　　资本公积-其他 Capital surplus - others Y.UFbrv  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P@B]

 
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tNI^@xdim1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ND;#7/$>  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~mxO7cy5Cg  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A/s?x>QA  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment cq]6XK-W  
　　主营业务收入 Sales y%T_pTcU  
　　主营业务成本 Cost of sales 4VSU8tK|N]  
　　主营业务税金及附加 Sales tax Q%G8U#Tm  
　　营业费用 Operating expenses  kJ}`V  
　　管理费用 General and administrative expenses vE
?G7%,  
　　财务费用 Financial expenses
D>q9 3;p  
　　投资收益 Investment income 4HlQ&2O%#  
　　其他业务收入 Other operating income IJ"q~r$  
　　营业外收入 Non-operating income NLqzi%s  
　　补贴收入 Subsidy income a= 2%4Wmz  
　　其他业务支出 Other operating expenses Q &JUt(  
　　营业外支出 Non-operating expenses T
8g$uFo  
　　所得税 Income tax `;C  V=,M  
　　直接人工成本差异(direct labor variance) D,feF9  
　　直接材料成本差异(direct material variance) ?tbrbkx  
　　在产品计价(work-in-process costing) c@7rqHU-0  
　　联产品成本计算(joint products costing) lo+A%\1  
　　生产成本汇总程序(accumulation process of procluction cost) 8Z~EwY*  
　　制造费用差异(manufacturing expenses variance) C'x&Py/#  
　　实际成本与估计成本(actual cost and estimated cost) /8S>;5hvK@  
　　工资费用分配(salary costs allocation) ux4POO3C|  
　　成本曲线(cost curve) K0>zxqY  
　　农业生产成本(agriculture production cost) ":ue-=&M  
　　原始成本和重置成本(original cost and replacement cost) rILYI;'o  
　　工程施工成本 Gc|idjW4  
　　直接成本与间接成本(direct cost and indirect cost) k,*XG$2h  
　　可控成本(controllable cost) mzgfFNm^G)  
　　制造费用分配(manufacturing expenses allocation) 77Dn97l)&  
　　理论成本与应用成本(theory cost and practice cost) %ET+iIhK  
　　辅助生产成本分配(auxiliary production cost allocation) >[#f\bG>  
　　期间,费用 fJg+Ryo  
　　成本控制程序(procedure of cost control) z03K=aZ  
　　成本记录(cost entry, cost recorder cost agenda) ;V!D:5U  
　　成本计算分批法(job costing method) JZx[W&]zT  
　　成本计算分步法 bt?5*ETA  
　　直接人工成本差异(direct labor variance) h376Be{P  
　　成本控制方法(cost control method)