[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 /@Ez" ?V2  
　　股本 Share capital #;d)?  
　　已归还投资 Investment returned _)Qy4[S=d  
　　利润分配-其他转入 Profit appropriation - other transfer in -<_7\09  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?8Et[tFg  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L59bu/LfL  
　　利润分配-提取储备基金 Profit appropriation - reserve fund g]za"U|g  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \@i=)dA  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gF3TwA
r  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +L0J_.5%^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends J2r1=5HS  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *9J1$Wa  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p"KU7-BfvC  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wa" uFW  
　　期初未分配利润 Retained earnings, beginning of the year &ik$L!iX  
　　资本公积-股本溢价 Capital surplus - share premium M:_!w[NiLp  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve eK9TAW  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "9qp"%  
　　资本公积-股权投资准备 Capital surplus - investment reserve \EZ+#3u  
　　资本公积-拨款转入 Capital surplus - subsidiary ; yyO0Ha  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1  o|T  
　　资本公积-其他 Capital surplus - others Kh)FyV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y~az!8j;Z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &Cq{ _M  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q!K`e)R  
　　盈余公积-储备基金 Surplus reserve - reserve fund Yj3P 7k$c  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]c}=5m/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =N_,l'U\^  
　　主营业务收入 Sales eZNitGaU  
　　主营业务成本 Cost of sales 1i u =Y  
　　主营业务税金及附加 Sales tax PPa^o8jd  
　　营业费用 Operating expenses 2/@D7>F&g  
　　管理费用 General and administrative expenses !h>D;k6 e  
　　财务费用 Financial expenses H>.B99vp  
　　投资收益 Investment income 2Pp&d>E4  
　　其他业务收入 Other operating income a}>Dz 1R  
　　营业外收入 Non-operating income S8%n.<OB
 
　　补贴收入 Subsidy income XvskB[\  
　　其他业务支出 Other operating expenses L~dC(J)@ZI  
　　营业外支出 Non-operating expenses @rO4y`  
　　所得税 Income tax *zy'#`>  
　　直接人工成本差异(direct labor variance) 8%[HYgd5)  
　　直接材料成本差异(direct material variance) :mpiAs<%U"  
　　在产品计价(work-in-process costing)
&EovZ@u  
　　联产品成本计算(joint products costing) y? "@v.  
　　生产成本汇总程序(accumulation process of procluction cost) :tM?%=Q  
　　制造费用差异(manufacturing expenses variance) c&f y{}10  
　　实际成本与估计成本(actual cost and estimated cost) 9= V>f)R  
　　工资费用分配(salary costs allocation) 0KAj]5nvb  
　　成本曲线(cost curve) bD<qNqX$  
　　农业生产成本(agriculture production cost) yG&2UqX  
　　原始成本和重置成本(original cost and replacement cost) 0+EN@Y^dAV  
　　工程施工成本 "!H@k%eAM|  
　　直接成本与间接成本(direct cost and indirect cost) BDe]18X  
　　可控成本(controllable cost) 'L{p,  
　　制造费用分配(manufacturing expenses allocation) JRO$<  
　　理论成本与应用成本(theory cost and practice cost) i[150g?K  
　　辅助生产成本分配(auxiliary production cost allocation) .#fPw_i  
　　期间,费用 -(>qu.[8=  
　　成本控制程序(procedure of cost control) =-~;OH/  
　　成本记录(cost entry, cost recorder cost agenda) 9cd8=][  
　　成本计算分批法(job costing method) Z^zbWFO
]5  
　　成本计算分步法 EvE,Dm?h  
　　直接人工成本差异(direct labor variance) s -k_d<  
　　成本控制方法(cost control method)