[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 XZj3x',;  
　　股本 Share capital HK`r9frn  
　　已归还投资 Investment returned
/F}dC/W  
　　利润分配-其他转入 Profit appropriation - other transfer in @Zfg]L{Lr  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FES0lw{G#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {&pBy  
　　利润分配-提取储备基金 Profit appropriation - reserve fund j.KV:zJU  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3SI%>CO}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s,7OoLE  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,~XAV ;+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends "tmr s _~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bJFqyK:6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gTg[!}_;\N  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *N%)+-   
　　期初未分配利润 Retained earnings, beginning of the year 1c:/c|shQ_  
　　资本公积-股本溢价 Capital surplus - share premium XknbcA|  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r,wC5%&Za  
　　资本公积-接受现金捐赠 Capital surplus - cash donation K#dG'/M|Pb  
　　资本公积-股权投资准备 Capital surplus - investment reserve z#+Sf.  
　　资本公积-拨款转入 Capital surplus - subsidiary $A>]lL o0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6bBNC
2K$-  
　　资本公积-其他 Capital surplus - others @Pf['BF"  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,Un
eS  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3+V.9TL'a  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |S3w
CG  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6x@4gPy[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Gvquv\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Qe]aI7Ei  
　　主营业务收入 Sales p ?x]|`M  
　　主营业务成本 Cost of sales x^y&
<tA  
　　主营业务税金及附加 Sales tax 6#kK  
　　营业费用 Operating expenses 'HvJ]}p  
　　管理费用 General and administrative expenses b`|,rfq^AZ  
　　财务费用 Financial expenses kS)|
oUK  
　　投资收益 Investment income }Hb_8P  
　　其他业务收入 Other operating income q(}
#{OO  
　　营业外收入 Non-operating income 36
yIfC,  
　　补贴收入 Subsidy income gr4JaV  
　　其他业务支出 Other operating expenses C.+:FY.H  
　　营业外支出 Non-operating expenses h~k+!\  
　　所得税 Income tax 6jz~q~ I  
　　直接人工成本差异(direct labor variance) Zu/1:8x  
　　直接材料成本差异(direct material variance) )h/Qxf  
　　在产品计价(work-in-process costing) V#V<Kz  
　　联产品成本计算(joint products costing) .a}!!\@  
　　生产成本汇总程序(accumulation process of procluction cost) 6o]>lQ}  
　　制造费用差异(manufacturing expenses variance) kTo{W]9]  
　　实际成本与估计成本(actual cost and estimated cost) 6KKQ)DNu_  
　　工资费用分配(salary costs allocation) IUQYoKz4}A  
　　成本曲线(cost curve) QVWUm!  
　　农业生产成本(agriculture production cost) v\Zq=,+  
　　原始成本和重置成本(original cost and replacement cost) laaoIL^  
　　工程施工成本 W+
aW2  
　　直接成本与间接成本(direct cost and indirect cost) '#CYw=S+  
　　可控成本(controllable cost) saR9_ ux  
　　制造费用分配(manufacturing expenses allocation)
BzI(  
　　理论成本与应用成本(theory cost and practice cost) -FQS5Zb.!  
　　辅助生产成本分配(auxiliary production cost allocation) p.!p6ve){  
　　期间,费用 _c QhT  
　　成本控制程序(procedure of cost control) T_~xDQ`v  
　　成本记录(cost entry, cost recorder cost agenda) !6`&0eY  
　　成本计算分批法(job costing method) n)R[T.E)+  
　　成本计算分步法 cDh\$7'b  
　　直接人工成本差异(direct labor variance) tDNo; f  
　　成本控制方法(cost control method)