[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 #h|,GvmF<b  
　　股本 Share capital e#Zf>hlAz  
　　已归还投资 Investment returned NU6Kh7  
　　利润分配-其他转入 Profit appropriation - other transfer in 3C5D~9v  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Yk*57&QI  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r z>zdj5}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund DqC}f#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RHA>fXp  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z]4g`K+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ($ 1<Dj:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends [Z`:1_^0}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^_"q`71Dk  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Jb-QP'$@  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
xWI 0s;k  
　　期初未分配利润 Retained earnings, beginning of the year @):NNbtA  
　　资本公积-股本溢价 Capital surplus - share premium j7| \)x,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e"8m+]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation vdX~E97  
　　资本公积-股权投资准备 Capital surplus - investment reserve , $F0D  
　　资本公积-拨款转入 Capital surplus - subsidiary ucm.~1G(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation mQ `r`DW  
　　资本公积-其他 Capital surplus - others x;b+gIz*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "rlSK >`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oVZ8p-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yqc(32rF!  
　　盈余公积-储备基金 Surplus reserve - reserve fund z4%F2Czai&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund WoT z'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1ROgUJ;  
　　主营业务收入 Sales ="nrq &2  
　　主营业务成本 Cost of sales :{='TMJ7  
　　主营业务税金及附加 Sales tax Nb,H8;
 
　　营业费用 Operating expenses 5WNRo[`7  
　　管理费用 General and administrative expenses D0_x|a  
　　财务费用 Financial expenses CjukD%>sde  
　　投资收益 Investment income ReGb.pf  
　　其他业务收入 Other operating income NGeeD?2~  
　　营业外收入 Non-operating income %'g-%2C?  
　　补贴收入 Subsidy income wjGjVTt Hs  
　　其他业务支出 Other operating expenses hx;kEJ  
　　营业外支出 Non-operating expenses g"AfI  
　　所得税 Income tax 4 ~|TKd{  
　　直接人工成本差异(direct labor variance) zbKW.u]v  
　　直接材料成本差异(direct material variance) K@u."e
aD  
　　在产品计价(work-in-process costing) Pw0KQUs  
　　联产品成本计算(joint products costing) Xv(9 YhS  
　　生产成本汇总程序(accumulation process of procluction cost) Y{:/vOj  
　　制造费用差异(manufacturing expenses variance) 7 QJcRZ[lU  
　　实际成本与估计成本(actual cost and estimated cost) '|R@k_nx  
　　工资费用分配(salary costs allocation) #$^i x  
　　成本曲线(cost curve) >Ezwl5b  
　　农业生产成本(agriculture production cost) U[ungvU1U  
　　原始成本和重置成本(original cost and replacement cost) ZUI\0qh+  
　　工程施工成本 F0(Sv\<::  
　　直接成本与间接成本(direct cost and indirect cost) }EG(!)u  
　　可控成本(controllable cost) <R8Z[H:bV  
　　制造费用分配(manufacturing expenses allocation) PKs%-Uk  
　　理论成本与应用成本(theory cost and practice cost) 13az[  
　　辅助生产成本分配(auxiliary production cost allocation) e*Med)tc^$  
　　期间,费用 1^>g>bn_"  
　　成本控制程序(procedure of cost control) ,5"]K'Vce  
　　成本记录(cost entry, cost recorder cost agenda) 4'=N{.TtO  
　　成本计算分批法(job costing method) pNWp3+a'  
　　成本计算分步法 491I  
　　直接人工成本差异(direct labor variance) BfLZ  
　　成本控制方法(cost control method)