[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 ZG@!Y|  
　　股本 Share capital w*~Tm>U  
　　已归还投资 Investment returned 'uC59X4l  
　　利润分配-其他转入 Profit appropriation - other transfer in r<yhI>>;<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ade}g'  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -=5)NH t  
　　利润分配-提取储备基金 Profit appropriation - reserve fund U Cb02h  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j_Nm87i]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >D_F!_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Pil;/t)"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Tr.hmGU  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qrBZvJU  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 
V4K'R2t  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2\@Z5m3B  
　　期初未分配利润 Retained earnings, beginning of the year LmLGki$w  
　　资本公积-股本溢价 Capital surplus - share premium A3R#z]Ub  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ijW7c+yd  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 4hAJ!7[A.  
　　资本公积-股权投资准备 Capital surplus - investment reserve ` W5-.Tv  
　　资本公积-拨款转入 Capital surplus - subsidiary o`?zF+M0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation EzT`,#b  
　　资本公积-其他 Capital surplus - others C`K^L=8`{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r9@AT(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g22gIj]  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m 7LUrU  
　　盈余公积-储备基金 Surplus reserve - reserve fund r88"#C6E'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \l,rpV
v5m  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment a!,r46>$H  
　　主营业务收入 Sales 3V;gW%
>  
　　主营业务成本 Cost of sales X0uJNHO  
　　主营业务税金及附加 Sales tax {j SmoA  
　　营业费用 Operating expenses >l5u54^3K  
　　管理费用 General and administrative expenses @x{`\AM|%  
　　财务费用 Financial expenses ht6244:  
　　投资收益 Investment income
qqOFr!)g  
　　其他业务收入 Other operating income f8n V=AQ  
　　营业外收入 Non-operating income jRQ+2@n{E  
　　补贴收入 Subsidy income ..qd,9H  
　　其他业务支出 Other operating expenses PCE4W^ns  
　　营业外支出 Non-operating expenses wk$,k  
　　所得税 Income tax $G!R,eQ  
　　直接人工成本差异(direct labor variance) 0(\+-<  
　　直接材料成本差异(direct material variance) 5<R%H{3j  
　　在产品计价(work-in-process costing) lU.Kc  
　　联产品成本计算(joint products costing) %1}6q`:w  
　　生产成本汇总程序(accumulation process of procluction cost) C/tr$.2H=  
　　制造费用差异(manufacturing expenses variance) s~L</Xvo  
　　实际成本与估计成本(actual cost and estimated cost) YA&`&$  
　　工资费用分配(salary costs allocation) MXZ>"G  
　　成本曲线(cost curve) 7y<1LQ;}  
　　农业生产成本(agriculture production cost) g>j| ]6  
　　原始成本和重置成本(original cost and replacement cost) bS^WhZy'(  
　　工程施工成本 +4)7j&L  
　　直接成本与间接成本(direct cost and indirect cost) MC!ZX)mF  
　　可控成本(controllable cost) #h'@5 l  
　　制造费用分配(manufacturing expenses allocation) %&+59vq   
　　理论成本与应用成本(theory cost and practice cost) LN^f1/b*  
　　辅助生产成本分配(auxiliary production cost allocation) U ?b".hJ2  
　　期间,费用 WeJ@xL  
　　成本控制程序(procedure of cost control) jna;0)  
　　成本记录(cost entry, cost recorder cost agenda) d8x%SQ!V  
　　成本计算分批法(job costing method)
|m*.LTO  
　　成本计算分步法 4na
8  
　　直接人工成本差异(direct labor variance) WlVl[/qt  
　　成本控制方法(cost control method)