[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 Z*nC ;5Kd  
　　股本 Share capital CO1D .5  
　　已归还投资 Investment returned j"/i+r{"E  
　　利润分配-其他转入 Profit appropriation - other transfer in sW#6B+5_k  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '>Y "s|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Xf9<kbRw/  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _odP:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Zo22se0)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R\MM2_I  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit d$kGYMT"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends +BM(0M+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x9~d_>'A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Z6X?M&-Lz  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sn/^#Aa=N  
　　期初未分配利润 Retained earnings, beginning of the year -d6|D?}S  
　　资本公积-股本溢价 Capital surplus - share premium uE-~7Q(@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (J][(=s;a  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^
x4I  
　　资本公积-股权投资准备 Capital surplus - investment reserve B+wSLi(  
　　资本公积-拨款转入 Capital surplus - subsidiary "MKgU[t  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation fC2e}WR
  
　　资本公积-其他 Capital surplus - others WsQo+Ua  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }f<.07  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SPeSe/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NHUx-IqOX  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1Qtojph  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]&qujH^Dd*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y
tc  
　　主营业务收入 Sales sbrU;X_S  
　　主营业务成本 Cost of sales %7Z_Hw  
　　主营业务税金及附加 Sales tax *n N;!*J  
　　营业费用 Operating expenses UBrYN'QRNt  
　　管理费用 General and administrative expenses ;-lk#D?n9  
　　财务费用 Financial expenses hJ>{`Tw  
　　投资收益 Investment income WsTbqR)W%  
　　其他业务收入 Other operating income $OHY^IE(  
　　营业外收入 Non-operating income !!b5vzyve  
　　补贴收入 Subsidy income Z+=WgEu1  
　　其他业务支出 Other operating expenses Ti!j  
　　营业外支出 Non-operating expenses Ix^xL+Tm  
　　所得税 Income tax "?EA G  
　　直接人工成本差异(direct labor variance) amK?LDf]  
　　直接材料成本差异(direct material variance) DHW;*A-  
　　在产品计价(work-in-process costing) 9l@VxX68M  
　　联产品成本计算(joint products costing) C#`eN{%.YT  
　　生产成本汇总程序(accumulation process of procluction cost) vX]\Jqy  
　　制造费用差异(manufacturing expenses variance) ,o]"G[J
k  
　　实际成本与估计成本(actual cost and estimated cost) .%h.b6^  
　　工资费用分配(salary costs allocation) =GTltFqI 1  
　　成本曲线(cost curve) 4T`u?T]  
　　农业生产成本(agriculture production cost) ^TJ
n&k  
　　原始成本和重置成本(original cost and replacement cost) 0 7DpvhDQ  
　　工程施工成本 0R>M_|  
　　直接成本与间接成本(direct cost and indirect cost) 5. 5
 
　　可控成本(controllable cost) 
cj`g)cX|  
　　制造费用分配(manufacturing expenses allocation) #{1w#Iz;  
　　理论成本与应用成本(theory cost and practice cost) +#}I ^N  
　　辅助生产成本分配(auxiliary production cost allocation) G%  
　　期间,费用 I&U?8  
　　成本控制程序(procedure of cost control) QDRSQ[\  
　　成本记录(cost entry, cost recorder cost agenda) ji="vs=y  
　　成本计算分批法(job costing method) ``)ys^V  
　　成本计算分步法 AdesR-e$R  
　　直接人工成本差异(direct labor variance) }a,j1r_Hl&  
　　成本控制方法(cost control method)