[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 8\Eq(o}7  
　　股本 Share capital X .S8vlb4z  
　　已归还投资 Investment returned n]btazM{   
　　利润分配-其他转入 Profit appropriation - other transfer in Fw;Y)y=O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve J15$P8J  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $E@ke:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund B?_ujH80m  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5{6ebq55"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /XW,H0pR  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;D<rGkry  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends s[@@INU  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P^*gk P  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U0S}O(Ptr  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares k<S!|  
　　期初未分配利润 Retained earnings, beginning of the year jN
seD  
　　资本公积-股本溢价 Capital surplus - share premium VAR/
"  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %n#^#:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6_a.`ehtj<  
　　资本公积-股权投资准备 Capital surplus - investment reserve +<I1@C  
　　资本公积-拨款转入 Capital surplus - subsidiary ';7|H|,F
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation xE.=\UzJ  
　　资本公积-其他 Capital surplus - others }~5xlg$B<<  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1vxh3KS.  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :ui1]its4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %25_  
　　盈余公积-储备基金 Surplus reserve - reserve fund & ~[%N O  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund iJE|u  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]j:Ikb}  
　　主营业务收入 Sales IN]bAd8"  
　　主营业务成本 Cost of sales B[MZP v)  
　　主营业务税金及附加 Sales tax =
U".L  
　　营业费用 Operating expenses Lp*T=]C]  
　　管理费用 General and administrative expenses 2=N
YBOE  
　　财务费用 Financial expenses !ZV#~t:)  
　　投资收益 Investment income `0Q:d'  
　　其他业务收入 Other operating income J0|}u1?l  
　　营业外收入 Non-operating income Y<. F/iaH  
　　补贴收入 Subsidy income c#;LH5KI  
　　其他业务支出 Other operating expenses \9k{"4jX\  
　　营业外支出 Non-operating expenses &f qmO>M  
　　所得税 Income tax
_.06^5o  
　　直接人工成本差异(direct labor variance) V2]S{!p}k  
　　直接材料成本差异(direct material variance) <FK7Rz:4T  
　　在产品计价(work-in-process costing)  )Bk?"q  
　　联产品成本计算(joint products costing) IJXH_H_%*  
　　生产成本汇总程序(accumulation process of procluction cost) c\4n7m,y  
　　制造费用差异(manufacturing expenses variance) ?\F,}e  
　　实际成本与估计成本(actual cost and estimated cost) Nmsb  
　　工资费用分配(salary costs allocation) 1y"37;x  
　　成本曲线(cost curve) %dT%r=%Y  
　　农业生产成本(agriculture production cost) )3B5"b,  
　　原始成本和重置成本(original cost and replacement cost) 7RD` *s  
　　工程施工成本 gkk<-j'  
　　直接成本与间接成本(direct cost and indirect cost) /9w}[y*E  
　　可控成本(controllable cost) \a]\jZb
 
　　制造费用分配(manufacturing expenses allocation) ;+b}@e  
　　理论成本与应用成本(theory cost and practice cost) @7^#_772  
　　辅助生产成本分配(auxiliary production cost allocation) Z#o
\9/{(R  
　　期间,费用 X-{:.9  
　　成本控制程序(procedure of cost control) Ft.BfgJ$  
　　成本记录(cost entry, cost recorder cost agenda) X)f"`$  
　　成本计算分批法(job costing method) '7*=m^pc  
　　成本计算分步法 'HcDl@E  
　　直接人工成本差异(direct labor variance) e<^4F%jSK  
　　成本控制方法(cost control method)