[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 -2!S>P Zs  
　　股本 Share capital w>8kBQ
?b  
　　已归还投资 Investment returned -agB ]j  
　　利润分配-其他转入 Profit appropriation - other transfer in m5&Ht (I%n  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P{9wJ<  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8)>T>-os  
　　利润分配-提取储备基金 Profit appropriation - reserve fund E_I-.o|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *C0a,G4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wVFa51a)yy  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit dNY'uv&Y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L)&^Pu  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ij#v_~g3  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,X1M!'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U;TS7A3  
　　期初未分配利润 Retained earnings, beginning of the year Nsq=1) <  
　　资本公积-股本溢价 Capital surplus - share premium uF1 4;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F_g(}wE# q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \y%"tJ~N{  
　　资本公积-股权投资准备 Capital surplus - investment reserve \At~94  
　　资本公积-拨款转入 Capital surplus - subsidiary YFPse.2$a  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0^\H$An*k  
　　资本公积-其他 Capital surplus - others  :\'1x  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'jMs&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .>}I/+n  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z.!<YfA)  
　　盈余公积-储备基金 Surplus reserve - reserve fund kr|r-N`  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund H ?9Bo!  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment _ Pzgn@D  
　　主营业务收入 Sales
g!' x5#]n  
　　主营业务成本 Cost of sales {5D%<Te  
　　主营业务税金及附加 Sales tax -^yc<%U  
　　营业费用 Operating expenses ULu@"  
　　管理费用 General and administrative expenses SP<Sv8Okj  
　　财务费用 Financial expenses rPBsr<k#5  
　　投资收益 Investment income 5%(whSKZF  
　　其他业务收入 Other operating income 7P}l^WX  
　　营业外收入 Non-operating income jtpHDS  
　　补贴收入 Subsidy income <9"@<[[,  
　　其他业务支出 Other operating expenses $H.U ~  
　　营业外支出 Non-operating expenses p/Q< VV  
　　所得税 Income tax A^6z.MdYZ  
　　直接人工成本差异(direct labor variance) -zMvpe-am&  
　　直接材料成本差异(direct material variance) l3u+fE,;_  
　　在产品计价(work-in-process costing) =WI3#<vDG  
　　联产品成本计算(joint products costing) }Hg\ tj}i  
　　生产成本汇总程序(accumulation process of procluction cost)  h$$JXf  
　　制造费用差异(manufacturing expenses variance) !KJ X$?  
　　实际成本与估计成本(actual cost and estimated cost) G~.VW48{n  
　　工资费用分配(salary costs allocation) T+~&jC:{  
　　成本曲线(cost curve) Z.Z31yF:f  
　　农业生产成本(agriculture production cost) >T
*BEikC  
　　原始成本和重置成本(original cost and replacement cost) j DEym&-  
　　工程施工成本 RA!m,"RM  
　　直接成本与间接成本(direct cost and indirect cost) bv(+$YR  
　　可控成本(controllable cost) "N_@q2zF  
　　制造费用分配(manufacturing expenses allocation) a6ryyt 5  
　　理论成本与应用成本(theory cost and practice cost) BR?DW~7J j  
　　辅助生产成本分配(auxiliary production cost allocation) )'g4Ty  
　　期间,费用 +h/OQ]`/m  
　　成本控制程序(procedure of cost control) p=eSJ*  
　　成本记录(cost entry, cost recorder cost agenda) RrrlfFms  
　　成本计算分批法(job costing method) SeS ZMv  
　　成本计算分步法 g'T L`=O  
　　直接人工成本差异(direct labor variance) 35AH|U7b  
　　成本控制方法(cost control method)