[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 4Me3{!HJz  
　　股本 Share capital 'geN  dx  
　　已归还投资 Investment returned _EP~PW#J  
　　利润分配-其他转入 Profit appropriation - other transfer in E8t{[N6d  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2T@?&N^OD  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X`-o0HG  
　　利润分配-提取储备基金 Profit appropriation - reserve fund AM#s2.@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kbbHa_;aqV  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 'F:Tv[qx  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit RMid}BRE  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends e? |4O<@  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ttt4h  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +1\t0P24  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H;DjM;be  
　　期初未分配利润 Retained earnings, beginning of the year t1$pl6&,  
　　资本公积-股本溢价 Capital surplus - share premium wSdiF-ue  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Adfnd  
　　资本公积-接受现金捐赠 Capital surplus - cash donation *Uf>Xr&  
　　资本公积-股权投资准备 Capital surplus - investment reserve M~y}0Ik  
　　资本公积-拨款转入 Capital surplus - subsidiary ~j z51[{v  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;RQ}OCz9}8  
　　资本公积-其他 Capital surplus - others 9C!b f \  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /1bQ RI^\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N] pw7S%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve MOi1+`kwh  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~L
P5hL  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ta'wX  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment }}"|(2I  
　　主营业务收入 Sales q]s_hWWv  
　　主营业务成本 Cost of sales I= cayR  
　　主营业务税金及附加 Sales tax t8.
3  
　　营业费用 Operating expenses Bo'v!bI7  
　　管理费用 General and administrative expenses Mp[2Auf  
　　财务费用 Financial expenses qd~9uo&[Ig  
　　投资收益 Investment income A>RK3{7  
　　其他业务收入 Other operating income ]mC5Z6,1s  
　　营业外收入 Non-operating income 8_O?#JYi  
　　补贴收入 Subsidy income lg{/5gQG  
　　其他业务支出 Other operating expenses ZG~d<kM&8s  
　　营业外支出 Non-operating expenses xX Dj4j,  
　　所得税 Income tax ''q#zEf6  
　　直接人工成本差异(direct labor variance) :o iHf:  
　　直接材料成本差异(direct material variance) g+(Y)9h&  
　　在产品计价(work-in-process costing)
S&D8Rao5  
　　联产品成本计算(joint products costing) dOKe}?}==  
　　生产成本汇总程序(accumulation process of procluction cost) X/m ~^  
　　制造费用差异(manufacturing expenses variance) Lzcea+*uw  
　　实际成本与估计成本(actual cost and estimated cost) 1?Tj  
　　工资费用分配(salary costs allocation) 7?);wh7`  
　　成本曲线(cost curve) K <50>uG  
　　农业生产成本(agriculture production cost) {.e^1qE  
　　原始成本和重置成本(original cost and replacement cost) $H&:R&Us  
　　工程施工成本 $s 'n]]Wq  
　　直接成本与间接成本(direct cost and indirect cost) ocZ^rqo2w  
　　可控成本(controllable cost) FchO 6O  
　　制造费用分配(manufacturing expenses allocation) hf7[<I,jov  
　　理论成本与应用成本(theory cost and practice cost) 8==_43  
　　辅助生产成本分配(auxiliary production cost allocation) IlB*JJnl  
　　期间,费用 X!@ Y,  
　　成本控制程序(procedure of cost control) GLMpWD`Wo  
　　成本记录(cost entry, cost recorder cost agenda) LyL(~Jc|  
　　成本计算分批法(job costing method) SDs#w  
　　成本计算分步法 Q-1Xgw!  
　　直接人工成本差异(direct labor variance) >Pvz5Hf/wW  
　　成本控制方法(cost control method)