[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 54J<ZXCs  
　　股本 Share capital |k/;
.  
　　已归还投资 Investment returned Ip4NkUI3T  
　　利润分配-其他转入 Profit appropriation - other transfer in X_'.@q<!CV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MmWJYF=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve SC2C%.%l`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +H&_Z38n  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cfeX(0  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rY!uc!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6@XutciK  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3^Yk?kFE  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z{#F9'\&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M2@q
{RiS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !W%HAlUAG[  
　　期初未分配利润 Retained earnings, beginning of the year M?cKt
.t  
　　资本公积-股本溢价 Capital surplus - share premium ~2H7_+.#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve WQ5sC[&   
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ab2g),;c  
　　资本公积-股权投资准备 Capital surplus - investment reserve }uHc7gTBF7  
　　资本公积-拨款转入 Capital surplus - subsidiary )E7A,ZW,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation V
e8!  
　　资本公积-其他 Capital surplus - others zi?'3T%Ie  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Gr6ma*)y~t  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !7xp<=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uPF yRWK  
　　盈余公积-储备基金 Surplus reserve - reserve fund owMH  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund q5vs;,_ |  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment W;N/Y3Lb  
　　主营业务收入 Sales 7lVIN&.=  
　　主营业务成本 Cost of sales #h3+T*5} 6  
　　主营业务税金及附加 Sales tax /XSPVc<  
　　营业费用 Operating expenses tJwF h6  
　　管理费用 General and administrative expenses D@^F6am%  
　　财务费用 Financial expenses VNYLps@4H  
　　投资收益 Investment income %C3cdy_c  
　　其他业务收入 Other operating income z'qV
EHc)  
　　营业外收入 Non-operating income N9n1s2;o  
　　补贴收入 Subsidy income (j~V  
　　其他业务支出 Other operating expenses 7&At_l_  
　　营业外支出 Non-operating expenses iO!lG  
　　所得税 Income tax ^X&9"x)4  
　　直接人工成本差异(direct labor variance) sd[QtK^  
　　直接材料成本差异(direct material variance) q~^:S~q  
　　在产品计价(work-in-process costing) *cf"l  
　　联产品成本计算(joint products costing) '!2t9B8XX  
　　生产成本汇总程序(accumulation process of procluction cost) Wl#^Eu\g1W  
　　制造费用差异(manufacturing expenses variance) ^ Wl/  
　　实际成本与估计成本(actual cost and estimated cost) xF/DYXC{8  
　　工资费用分配(salary costs allocation) .u*].As=  
　　成本曲线(cost curve) 4 P;O8KA5y  
　　农业生产成本(agriculture production cost) }-L@AC/\#  
　　原始成本和重置成本(original cost and replacement cost) WvJ?e  
　　工程施工成本 o 4b
{>x  
　　直接成本与间接成本(direct cost and indirect cost) )j6>b-H  
　　可控成本(controllable cost) jkP70Is  
　　制造费用分配(manufacturing expenses allocation) - X_w&  
　　理论成本与应用成本(theory cost and practice cost) z}8YrVr@  
　　辅助生产成本分配(auxiliary production cost allocation) "B }08C,?  
　　期间,费用 Dgm%Ng  
　　成本控制程序(procedure of cost control) yo.SPd="Vx  
　　成本记录(cost entry, cost recorder cost agenda) ? g{,MP5  
　　成本计算分批法(job costing method) 68c; V
b  
　　成本计算分步法 ~1'468  
　　直接人工成本差异(direct labor variance) (7b_g6>:  
　　成本控制方法(cost control method)